REGISTERED NUMBER: 08254059 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

POLESTONE SUPPORT LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

S Mainwaring

Mrs G M Mainwaring

REGISTERED OFFICE:

Security House

Old Road

Skewen

Neath

SA10 7LT

REGISTERED NUMBER:

08254059 (England and Wales)

ACCOUNTANTS:

Roger Byers & Co. Limited

Castle Buildings

23 Church Place

Neath

SA11 3LP

FIXED ASSETS

Tangible assets

4

225,340

229,136

CURRENT ASSETS

Debtors

5

8,774

10,776

Cash and cash equivalents

143,277

52,607

152,051

63,383

CREDITORS

Amounts falling due within one year

6

(55,558

)

(41,351

)

NET CURRENT ASSETS

96,493

22,032

TOTAL ASSETS LESS CURRENT LIABILITIES

321,833

251,168

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

321,733

251,068

SHAREHOLDERS' FUNDS

321,833

251,168

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2026 and were signed on its behalf by:

S Mainwaring - Director

1.	STATUTORY INFORMATION

Polestone Support Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2025 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

200,000

55,357

255,357

Additions

-

3,676

3,676

At 31 March 2026

200,000

59,033

259,033

DEPRECIATION

At 1 April 2025

-

26,221

26,221

Charge for year

-

7,472

7,472

At 31 March 2026

-

33,693

33,693

NET BOOK VALUE

At 31 March 2026

200,000

25,340

225,340

At 31 March 2025

200,000

29,136

229,136

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

8,774

10,776

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

-

(1

)

Taxation and social security

52,438

39,792

Other creditors

3,120

1,560

55,558

41,351