Poltisco Wharf Management Company Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 5

Poltisco Wharf Management Company Limited

Balance Sheet

31 May 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	1	1
Current assets
Debtors	5	8	8
Net assets		9	9
Capital and reserves
Called up share capital	6	9	9
Shareholders' funds		9	9

Poltisco Wharf Management Company Limited

Balance Sheet

31 May 2026

For the financial year ending 31 May 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 15 October 2026 and signed on its behalf by:
 

......................................... I A Hare Director

Company Registration Number: 04051217

Poltisco Wharf Management Company Limited

Notes to the Unaudited Financial Statements

Year Ended 31 May 2026

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

Registered office

These financial statements were authorised for issue by the Board on 15 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Financial instruments

Poltisco Wharf Management Company Limited

Notes to the Unaudited Financial Statements

Year Ended 31 May 2026

Classification
The company holds the following financial instruments:

• Short term other debtors

All financial instruments are classified as basic.

 Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102.

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.


 

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2025 - 0).

4	Tangible assets

	Land and buildings £	Total £
Cost or valuation
At 1 June 2025	1	1
At 31 May 2026	1	1
Depreciation
Carrying amount
At 31 May 2026	1	1
At 31 May 2025	1	1

Included within the net book value of land and buildings above is £1 (2025 - £1) in respect of freehold land and buildings.
 

5

Debtors

	2026 £	2025 £
Other debtors	8	8
	8	8

Poltisco Wharf Management Company Limited

Notes to the Unaudited Financial Statements

Year Ended 31 May 2026

6	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	9	9	9	9