ACCOUNTS - Final Accounts preparation

Cash and cash equivalents

Registered number: 12914135

POLLYANNA PROPERTY LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2026

POLLYANNA PROPERTY LTD

REGISTERED NUMBER: 12914135

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

	31 March	30 September
	2026	2025
Note	£	£

Fixed assets
Tangible assets	4		1,436		1,953
			1,436		1,953
Current assets
Debtors: amounts falling due within one year	5	419		15,050
Cash at bank and in hand	6	15,471		10,623
		15,890		25,673
Creditors: amounts falling due within one year	7	(15,980)		(14,070)
Net current (liabilities)/assets			(90)		11,603
Total assets less current liabilities			1,346		13,556

Net assets			1,346		13,556

Capital and reserves
Called up share capital	2	2
Profit and loss account	1,344	13,554
	1,346	13,556

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POLLYANNA PROPERTY LTD

REGISTERED NUMBER: 12914135

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2026

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the Period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

P H L Hunter

Director

Date: 16 October 2026

The notes on pages 3 to 6 form part of these financial statements.

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POLLYANNA PROPERTY LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

1.	General information

Pollyanna Property Ltd is a private company limited by shares and incorporated in England & Wales (registered number 12914135). The registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.

The financial statements are presented in Sterling, which is the functional currency of the company.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

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POLLYANNA PROPERTY LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

				Office equipment	-	25% reducing balance
				Computer equipment	-	3 years straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the Period was 2 (2025 - 2).

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POLLYANNA PROPERTY LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

4.	Tangible fixed assets

	Office equipment	Computer equipment	Total
	£	£	£
Cost or valuation
At 1 October 2025	6,077	497	6,574
At 31 March 2026	6,077	497	6,574
Depreciation
At 1 October 2025	4,164	455	4,619
Charge for the Period on owned assets	478	41	519
At 31 March 2026	4,642	496	5,138
Net book value
At 31 March 2026	1,435	1	1,436
At 30 September 2025	1,912	41	1,953

Debtors

					31 March	30 September
					2026	2025
					£	£


Trade debtors	-	15,050
Other debtors	419	-
	419	15,050

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POLLYANNA PROPERTY LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

Cash at bank and in hand	15,471	10,623
	15,471	10,623

Trade creditors	1,090	126
Corporation tax	10,863	6,702
Other taxation and social security	-	4,718
Other creditors	27	24
Accruals and deferred income	4,000	2,500
	15,980	14,070

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