2022-08-012023-07-312023-07-31false10301102POD CONSTRUCTION SERVICES LTD2023-09-1370229iso4217:GBPxbrli:pure103011022022-08-01103011022023-07-31103011022022-08-012023-07-31103011022021-08-01103011022022-07-31103011022021-08-012022-07-3110301102bus:SmallEntities2022-08-012023-07-3110301102bus:AuditExempt-NoAccountantsReport2022-08-012023-07-3110301102bus:FullAccounts2022-08-012023-07-3110301102bus:PrivateLimitedCompanyLtd2022-08-012023-07-3110301102core:WithinOneYear2023-07-3110301102core:AfterOneYear2023-07-3110301102core:WithinOneYear2022-07-3110301102core:AfterOneYear2022-07-3110301102core:ShareCapital2023-07-3110301102core:SharePremium2023-07-3110301102core:RevaluationReserve2023-07-3110301102core:OtherReservesSubtotal2023-07-3110301102core:RetainedEarningsAccumulatedLosses2023-07-3110301102core:ShareCapital2022-07-3110301102core:SharePremium2022-07-3110301102core:RevaluationReserve2022-07-3110301102core:OtherReservesSubtotal2022-07-3110301102core:RetainedEarningsAccumulatedLosses2022-07-3110301102core:LandBuildings2023-07-3110301102core:PlantMachinery2023-07-3110301102core:Vehicles2023-07-3110301102core:FurnitureFittings2023-07-3110301102core:OfficeEquipment2023-07-3110301102core:NetGoodwill2023-07-3110301102core:IntangibleAssetsOtherThanGoodwill2023-07-3110301102core:ListedExchangeTraded2023-07-3110301102core:UnlistedNon-exchangeTraded2023-07-3110301102core:LandBuildings2022-07-3110301102core:PlantMachinery2022-07-3110301102core:Vehicles2022-07-3110301102core:FurnitureFittings2022-07-3110301102core:OfficeEquipment2022-07-3110301102core:NetGoodwill2022-07-3110301102core:IntangibleAssetsOtherThanGoodwill2022-07-3110301102core:ListedExchangeTraded2022-07-3110301102core:UnlistedNon-exchangeTraded2022-07-3110301102core:LandBuildings2022-08-012023-07-3110301102core:PlantMachinery2022-08-012023-07-3110301102core:Vehicles2022-08-012023-07-3110301102core:FurnitureFittings2022-08-012023-07-3110301102core:OfficeEquipment2022-08-012023-07-3110301102core:NetGoodwill2022-08-012023-07-3110301102core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3110301102core:ListedExchangeTraded2022-08-012023-07-3110301102core:UnlistedNon-exchangeTraded2022-08-012023-07-3110301102core:MoreThanFiveYears2022-08-012023-07-3110301102core:Non-currentFinancialInstruments2023-07-3110301102core:Non-currentFinancialInstruments2022-07-3110301102dpl:CostSales2022-08-012023-07-3110301102dpl:DistributionCosts2022-08-012023-07-3110301102dpl:AdministrativeExpenses2022-08-012023-07-3110301102core:LandBuildings2022-08-012023-07-3110301102core:PlantMachinery2022-08-012023-07-3110301102core:Vehicles2022-08-012023-07-3110301102core:FurnitureFittings2022-08-012023-07-3110301102core:OfficeEquipment2022-08-012023-07-3110301102core:NetGoodwill2022-08-012023-07-3110301102core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3110301102dpl:GroupUndertakings2022-08-012023-07-3110301102dpl:ParticipatingInterests2022-08-012023-07-3110301102dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-012023-07-3110301102core:ListedExchangeTraded2022-08-012023-07-3110301102dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-012023-07-3110301102core:UnlistedNon-exchangeTraded2022-08-012023-07-3110301102dpl:CostSales2021-08-012022-07-3110301102dpl:DistributionCosts2021-08-012022-07-3110301102dpl:AdministrativeExpenses2021-08-012022-07-3110301102core:LandBuildings2021-08-012022-07-3110301102core:PlantMachinery2021-08-012022-07-3110301102core:Vehicles2021-08-012022-07-3110301102core:FurnitureFittings2021-08-012022-07-3110301102core:OfficeEquipment2021-08-012022-07-3110301102core:NetGoodwill2021-08-012022-07-3110301102core:IntangibleAssetsOtherThanGoodwill2021-08-012022-07-3110301102dpl:GroupUndertakings2021-08-012022-07-3110301102dpl:ParticipatingInterests2021-08-012022-07-3110301102dpl:GroupUndertakingscore:ListedExchangeTraded2021-08-012022-07-3110301102core:ListedExchangeTraded2021-08-012022-07-3110301102dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-08-012022-07-3110301102core:UnlistedNon-exchangeTraded2021-08-012022-07-3110301102core:NetGoodwill2023-07-3110301102core:IntangibleAssetsOtherThanGoodwill2023-07-3110301102core:LandBuildings2023-07-3110301102core:PlantMachinery2023-07-3110301102core:Vehicles2023-07-3110301102core:FurnitureFittings2023-07-3110301102core:OfficeEquipment2023-07-3110301102core:AfterOneYear2023-07-3110301102core:WithinOneYear2023-07-3110301102core:ListedExchangeTraded2023-07-3110301102core:UnlistedNon-exchangeTraded2023-07-3110301102core:ShareCapital2023-07-3110301102core:SharePremium2023-07-3110301102core:RevaluationReserve2023-07-3110301102core:OtherReservesSubtotal2023-07-3110301102core:RetainedEarningsAccumulatedLosses2023-07-3110301102core:NetGoodwill2022-07-3110301102core:IntangibleAssetsOtherThanGoodwill2022-07-3110301102core:LandBuildings2022-07-3110301102core:PlantMachinery2022-07-3110301102core:Vehicles2022-07-3110301102core:FurnitureFittings2022-07-3110301102core:OfficeEquipment2022-07-3110301102core:AfterOneYear2022-07-3110301102core:WithinOneYear2022-07-3110301102core:ListedExc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POD CONSTRUCTION SERVICES LTD

Registered Number
10301102
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2023

POD CONSTRUCTION SERVICES LTD
Company Information
for the year from 1 August 2022 to 31 July 2023

Directors

FORSTER, Rebecca Claire
FORSTER, Stephen Peter

Registered Address

Unit 11 Broadgate House
Westlode Street
Spalding
PE11 2AF

Registered Number

10301102 (England and Wales)
POD CONSTRUCTION SERVICES LTD
Balance Sheet as at
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets5216647
216647
Current assets
Debtors617,48411,824
Cash at bank and on hand15,62614,558
33,11026,382
Creditors amounts falling due within one year7(21,587)(20,603)
Net current assets (liabilities)11,5235,779
Total assets less current liabilities11,7396,426
Net assets11,7396,426
Capital and reserves
Profit and loss account11,7396,426
Shareholders' funds11,7396,426
The financial statements were approved and authorised for issue by the Board of Directors on 13 September 2023, and are signed on its behalf by:
FORSTER, Stephen Peter
Director
Registered Company No. 10301102
POD CONSTRUCTION SERVICES LTD
Notes to the Financial Statements
for the year ended 31 July 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment3
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year12
5.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
At 01 August 223,0133,013
At 31 July 233,0133,013
Depreciation and impairment
At 01 August 222,3662,366
Charge for year431431
At 31 July 232,7972,797
Net book value
At 31 July 23216216
At 31 July 22647647
6.Debtors

2023

2022

££
Trade debtors / trade receivables11,93011,744
Other debtors5,55480
Total17,48411,824
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors within one year

2023

2022

££
Taxation and social security21,58719,098
Other creditors-1,505
Total21,58720,603
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.