I'm looking to polish the fretboard but I wanted to know what this was made out of first. The guitar was made by a small company, no website with all the make info, hoping it's easily identifiable.
That definitely looks like rosewood. The indicators for me are the dark colour (though rosewood can vary) and the long, open grain in the wood.
I wouldn't polish the rosewood, per se, as I'm not convinced it can be done. Guitarists and luthiers tend to oil rosewood fretboards, though some seem to obsess with this. Over-oil a fretboard and you risk loosening the frets by turning the wood surrounding the tangs into mush. Rosewood is an intrinsically oily wood and if the fretboard isn't visibly dry, which can sometimes result in a pale, ashy appearance, then I would leave it alone. Rosewood cannot really be made glossy, like a polished finish.