REGISTERED NUMBER: 03094423 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Polarpoint Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Bains

Mrs J Bains

SECRETARY:

Mrs J Bains

REGISTERED OFFICE:

6 High Street

Wheathampstead

Hertfordshire

AL4 8AA

REGISTERED NUMBER:

03094423 (England and Wales)

ACCOUNTANTS:

Fenlon & Co

Chartered Certified Accountants

6 High Street

Wheathampstead

Hertfordshire

AL4 8AA

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

14,631

16,134

14,632

16,135

CURRENT ASSETS

Debtors

6

22,437

4,924

Cash at bank

14,875

52,892

37,312

57,816

CREDITORS

Amounts falling due within one year

7

12,535

4,738

NET CURRENT ASSETS

24,777

53,078

TOTAL ASSETS LESS CURRENT LIABILITIES

39,409

69,213

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

39,309

69,113

SHAREHOLDERS' FUNDS

39,409

69,213

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 October 2026 and were signed on its behalf by:

S Bains - Director

1.	STATUTORY INFORMATION

Polarpoint Services Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is 6 High Street, Wheathampstead, Herts AL4 8AA..

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Revenue recognition

Revenue represents the fair value of invoiced sales of services, excluding value added tax, having regard to the fulfilment of contractual obligations.

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years..

Tangible fixed assets

Tangible fixed assets under the 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.

Depreciation is provided on the following basis:

Fixtures and fittings - 15% reducing balance basis

Computer equipment - 18% reducing balance basis

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

Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax.

The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pensions

The company is operating defined contribution pension schemes. The assets of the schemes are held separately from those of the company in independently administered funds. The pension cost charge represents contributions payable by the company to the funds.

Dividends

Final ordinary dividends payable to shareholders of the Company are recognised in the period that they are approved by the shareholders. Interim ordinary dividends are recognised in the period that they are paid.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1 February 2025

and 31 January 2026

8,613

AMORTISATION

At 1 February 2025

and 31 January 2026

8,612

NET BOOK VALUE

At 31 January 2026

1

At 31 January 2025

1

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 February 2025

5,532

58,381

63,913

Additions

-

1,701

1,701

At 31 January 2026

5,532

60,082

65,614

DEPRECIATION

At 1 February 2025

5,323

42,456

47,779

Charge for year

31

3,173

3,204

At 31 January 2026

5,354

45,629

50,983

NET BOOK VALUE

At 31 January 2026

178

14,453

14,631

At 31 January 2025

209

15,925

16,134

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

16,530

-

Other debtors

3,885

2,278

Prepayments and accrued income

2,022

2,646

22,437

4,924

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Tax

2,041

-

Social security and other taxes

8,960

3,228

Accruals and deferred income

1,534

1,510

12,535

4,738

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

100

Ordinary Shares

£1

100

100

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

31.1.26

31.1.25

£

£

S Bains

Balance outstanding at start of year

2,278

991

Amounts advanced

1,607

1,287

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

3,885

2,278