POLC Polished Inc (PK)

NOTES TO FINANCIAL STATEMENTS
September 30, 2007

Note 1 - Basis of Presentation

The consolidated interim financial statements included herein, presented in accordance with United States generally accepted accounting principles and stated in US dollars, have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading.

These statements reflect all adjustments, consisting of normal recurring adjustments, which, in the opinion of management, are necessary for fair presentation of the information contained therein. It is suggested that these consolidated interim financial statements be read in conjunction with the financial statements of the Company for the period ended December 31, 2006 and notes thereto included in the Company's SB-2 registration statement. The Company follows the same accounting policies in the preparation of interim reports.

Results of operations for the interim periods are not indicative of annual results.

Note 2 - Going concern

These consolidated financial statements have been prepared in accordance with generally accepted accounting principles applicable to a going concern which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. As at September 30, 2007, the Company has recognized revenues of $19,491 since its inception and has accumulated operating losses of approximately $(8,556) since August 23, 2006 (inception). The Company's ability to continue as a going concern is contingent upon the successful completion of additional financing arrangements and its ability to achieve and maintain profitable operations. While the Company is expending its best efforts to achieve the above plans, there is no assurance that any such activity will generate funds that will be available for operations.

These conditions raise substantial doubt about the Company's ability to continue as a going concern. These financial statements do not include any adjustments that might arise from this uncertainty.

POLITICAL CALLS, INC.
(A development stage company)

NOTES TO FINANCIAL STATEMENTS
September 30, 2007

Note 3 - Related party transactions

The Company does not lease or rent any property. Office services are provided without charge by a director. Such costs are immaterial to the financial statements and, accordingly, have not been reflected therein. The officers and directors of the Company are involved in other business activities and may, in the future, become involved in other business opportunities. If a specific business opportunity becomes available, such persons may face a conflict in selecting between the Company and their other business interests. The Company has not formulated a policy for the resolution of such conflicts.

Item 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF PLAN OF OPERATIONS

Political Calls, Inc. ("the Company") was incorporated under the laws of the State of Nevada on August 23, 2006, under the name Political Calls, Inc.

Political Calls, Inc. markets a telephone broadcasting service. Political Calls prepares recorded political messages for broadcast via the telephone to specific geographic locations. Once the political message is ready, Political Calls has the equipment to broadcast this political message at the rate of 3,000 telephone calls per minute.

Political Calls is a developmental stage that purchased the required telephone equipment (an Auto-Dialer with two T-1 lines) to make broadcast telephone calls. The average length of a political candidate message is 30 seconds. The Company currently has the capacity (equipment) to generate 20,000 calls per day (or 3,000 per hour).

Its initial business strategy is to focus on selling its services to political candidates who are running in the primary and general political elections. Management prepares a political message which is sent via the telephone to a specific geographic area. The Company has not established any minimum amounts of calls in its contracts.

Political Call's marketing success will be determined by its ability to create brand awareness for its telemarketing service, acquire customers and provide its services at a competitive price. Management has developed strategies to accomplish this goal. This includes waiving any set-up fee. Many of the larger companies charge a set-up fee to establish their broadcast commercial.

Management plans to target its services primarily towards political campaigns, followed by advocacy voice messaging, frequency marketing, campaign fundraising, nonprofit fundraising, and persuasion messaging.

The broadcast telecommunication industry is highly competitive. Competition is generally based upon product quality, brand name recognition, price, service, reach and target marketing of the phone calls. There are many larger companies who produce similar services as Political Calls, Inc. The competition includes larger companies, such as, Political Marketing International, Inc., Campaign Leverage, Blue Chip Marketing, Inspired Call Center Services, U.S. Voice Broadcasting. These companies are better funded and more established than Political Calls, Inc. We might not be able to compete successfully with these competitors in the future.

All of the Company's competitors have significantly greater financial, marketing, other resources, and larger customer bases than Political Calls. As a result, these competitors may be able to adapt changes in customer requirements more quickly; introduce new and more innovative products more quickly; better adapt to downturns in the economy or other decreases in sales; better withstand pressure for cancelled services, take advantage of acquisition and other opportunities more readily; devote greater resources to the marketing and sale of their products; and adapt more aggressive pricing policies.

Going Concern - The Company experienced operating losses, of $(4,006) since its inception on August 23, 2006 through the period ended September 30, 2007. The financial statements have been prepared assuming the Company will continue to operate as a going concern which contemplates the realization of assets and the settlement of liabilities in the normal course of business. No adjustment has been made to the recorded amount of assets or the recorded amount or classification of liabilities which would be required if the Company were unable to continue its operations. (See Financial Footnote 2)

During the nine month period ended September 30, 2007, the Company did not generate any revenues. In addition, the Company does not expect to generate any profit for the next year.

The Company has generated no revenues for the third Quarter ending September 30, 2007. Since its inception of August 23, 2006 through September 30, 2007, the Company has recognized $19,491 in revenues. For the Quarter ending September 30, 2007, the Company spent $3,160 in general and administrative expenses. The majority of these expenses involved accounting and legal fees. As of September 30, 2007, the Company had an accumulated net loss of $(8,556) dollars. There can be no assurances that the Company can achieve or sustain profitability or that the Company's operating losses will not increase in the future.

Management is paying the day-to-day corporate expenses personally, without seeking reimbursement from the Company for these paid expenses.

Management does not believe that the Company will be able to generate any significant profit during the coming year. Management believes developmental and marketing costs will most likely exceed any anticipated revenues for the coming year.

Political Calls is a developmental stage which markets a telephone broadcasting service to political candidates.

Management believes the Company can sustain itself for the next twelve months. Management has agreed to keep the Company funded at its own expense, without seeking reimbursement for expenses paid. In the event the Company requires additional funds, the Company will have to seek loans or equity placements to cover such cash needs. There is no assurance additional capital will be available to the Company on acceptable terms.

The Company's balance sheet as of September 30, 2007 reflects current assets of $2,933, fixed assets of $5,750 (net accumulated deprecation) and $117 current liabilities (income taxes payable). Cash and cash equivalents from inception to date have been sufficient to provide the operating capital necessary to operate to date.

On August 23, 2006 (inception), we issued 3,619,000 shares of its $0.001 par value common stock to our founder for $3,619 cash.

On August 23, 2006, we issued 750,000 shares of its $0.001 par value non- voting Callable and Convertible Preferred stock for funding the purchase of its telephone calling equipment used by Political Calls at a purchase price of $7,500 paid for by our seven largest investors. This equipment allowed the Political Calls to begin its operations. The Preferred Stock converts to two hundred shares of common stock for each share of Preferred Stock.

On December 31, 2006, we issued 612,000 shares of its $0.001 par value common stock pursuant to a Rule 504 of Regulation D offering for $6,120.

There have been no other issuance of stock.

As a result of our the Company's current limited available cash, no officer or director received compensation through the nine months ended September 30, 2007. No officer or director received stock options or other non-cash compensation since the Company's inception through September 30, 2007. The Company has no employment agreements in place with its officers. Nor does the Company owe its officers any accrued compensation, as the Officers agreed to work for company at no cost, until the company can become profitable on a consistent Quarter-to-Quarter basis.

The Company has no material commitments for capital expenditures nor does it foresee the need for such expenditures over the next year.

The common stock of the Company was cleared for trading the NASD OTC Bulletin Board on October 16, 2007. The stock's trading symbol is: POLC. There has been no trading market to date in the Company's common stock, and there are no assurances that any trading market will develop.

(a) There is currently no Common Stock which is subject to outstanding options or warrants to purchase, or securities convertible into, the Company's common stock.

(b) There is currently no common stock of the Company which could be sold under Rule 144 under the Securities Act of 1933 as amended or that the registrant has agreed to register for sale by security holders.

(c) The Company did not repurchase any of its shares during the fiscal year covered by this report.

Holders of common stock are entitled to receive such dividends as the board of directors may from time to time declare out of funds legally available for the payment of dividends. No dividends have been paid on our common stock, and we do not anticipate paying any dividends on our common stock in the foreseeable future.

This Form 10-QSB includes "forward-looking statements" within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. All statements, other than statements of historical facts, included or incorporated by reference in this Form 10-QSB which address activities, events or developments which the Company expects or anticipates will or may occur in the future, including such things as future capital expenditures (including the amount and nature thereof), finding suitable merger or acquisition candidates, expansion and growth of the Company's business and operations, and other such matters are forward- looking statements. These statements are based on certain assumptions and analyses made by the Company in light of its experience and its perception of historical trends, current conditions and expected future developments as well as other factors it believes are appropriate in the circumstances. However, whether actual results or developments will conform with the Company's expectations and predictions is subject to a number of risks and uncertainties, general economic market and business conditions; the business opportunities (or lack thereof) that may be presented to and pursued by the Company; changes in laws or regulation; and other factors, most of which are beyond the control of the Company.

This Form 10-QSB contains statements that constitute "forward-looking statements." These forward-looking statements can be identified by the use of predictive, future-tense or forward-looking terminology, such as "believes," "anticipates," "expects," "estimates," "plans," "may," "will," or similar terms. These statements appear in a number of places in this Registration and include statements regarding the intent, belief or current expectations of the Company, its directors or its officers with respect to, among other things: (i) trends affecting the Company's financial condition or results of operations for its limited history; (ii) the Company's business and growth strategies; and, (iii) the Company's financing plans. Investors are cautioned that any such forward-looking statements are not guarantees of future performance and involve significant risks and uncertainties, and that actual results may differ materially from those projected in the forward- looking statements as a result of various factors. Factors that could adversely affect actual results and performance include, among others, the Company's limited operating history, potential fluctuations in quarterly operating results and expenses, government regulation, technological change and competition.

Consequently, all of the forward-looking statements made in this Form 10-QSB are qualified by these cautionary statements and there can be no assurance that the actual results or developments anticipated by the Company will be realized or, even if substantially realized, that they will have the expected consequence to or effects on the Company or its business or operations. The Company assumes no obligations to update any such forward-looking statements.

Item 3. Controls and Procedures

As of the end of the period covered by this report, the Company conducted an evaluation, under the supervision and with the participation of the principal executive officer and principal financial officer, of the Company's disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934 (the "Exchange Act")). Based on this evaluation, the principal executive officer and principal financial officer concluded that the Company's disclosure controls and procedures are effective to ensure that information required to be disclosed by the Company in reports that it files or submits under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in Securities and Exchange Commission rules and forms. There was no change in the Company's internal control over financial reporting during the Company's most recently completed fiscal quarter that has materially affected, or is reasonably likely to materially affect, the Company's internal control over financial reporting.

PART II OTHER INFORMATION