2023-08-012024-07-312024-07-31false10301102POD CONSTRUCTION SERVICES LTD2024-08-0870229iso4217:GBPxbrli:pure103011022023-08-01103011022024-07-31103011022023-08-012024-07-31103011022022-08-01103011022023-07-31103011022022-08-012023-07-3110301102bus:SmallEntities2023-08-012024-07-3110301102bus:AuditExempt-NoAccountantsReport2023-08-012024-07-3110301102bus:FullAccounts2023-08-012024-07-3110301102bus:PrivateLimitedCompanyLtd2023-08-012024-07-3110301102core:WithinOneYear2024-07-3110301102core:AfterOneYear2024-07-3110301102core:WithinOneYear2023-07-3110301102core:AfterOneYear2023-07-3110301102core:ShareCapital2024-07-3110301102core:SharePremium2024-07-3110301102core:RevaluationReserve2024-07-3110301102core:OtherReservesSubtotal2024-07-3110301102core:RetainedEarningsAccumulatedLosses2024-07-3110301102core:ShareCapital2023-07-3110301102core:SharePremium2023-07-3110301102core:RevaluationReserve2023-07-3110301102core:OtherReservesSubtotal2023-07-3110301102core:RetainedEarningsAccumulatedLosses2023-07-3110301102core:LandBuildings2024-07-3110301102core:PlantMachinery2024-07-3110301102core:Vehicles2024-07-3110301102core:FurnitureFittings2024-07-3110301102core:OfficeEquipment2024-07-3110301102core:NetGoodwill2024-07-3110301102core:IntangibleAssetsOtherThanGoodwill2024-07-3110301102core:ListedExchangeTraded2024-07-3110301102core:UnlistedNon-exchangeTraded2024-07-3110301102core: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:LandBuildings2023-08-012024-07-3110301102core:PlantMachinery2023-08-012024-07-3110301102core:Vehicles2023-08-012024-07-3110301102core:FurnitureFittings2023-08-012024-07-3110301102core:OfficeEquipment2023-08-012024-07-3110301102core:NetGoodwill2023-08-012024-07-3110301102core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3110301102core:ListedExchangeTraded2023-08-012024-07-3110301102core:UnlistedNon-exchangeTraded2023-08-012024-07-3110301102core:MoreThanFiveYears2023-08-012024-07-3110301102core:Non-currentFinancialInstruments2024-07-3110301102core:Non-currentFinancialInstruments2023-07-3110301102dpl:CostSales2023-08-012024-07-3110301102dpl:DistributionCosts2023-08-012024-07-3110301102core:LandBuildings2023-08-012024-07-3110301102core:PlantMachinery2023-08-012024-07-3110301102core:Vehicles2023-08-012024-07-3110301102core:FurnitureFittings2023-08-012024-07-3110301102core:OfficeEquipment2023-08-012024-07-3110301102dpl:AdministrativeExpenses2023-08-012024-07-3110301102core:NetGoodwill2023-08-012024-07-3110301102core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3110301102dpl:GroupUndertakings2023-08-012024-07-3110301102dpl:ParticipatingInterests2023-08-012024-07-3110301102dpl:GroupUndertakingscore:ListedExchangeTraded2023-08-012024-07-3110301102core:ListedExchangeTraded2023-08-012024-07-3110301102dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-08-012024-07-3110301102core:UnlistedNon-exchangeTraded2023-08-012024-07-3110301102dpl:CostSales2022-08-012023-07-3110301102dpl:DistributionCosts2022-08-012023-07-3110301102core:LandBuildings2022-08-012023-07-3110301102core:PlantMachinery2022-08-012023-07-3110301102core:Vehicles2022-08-012023-07-3110301102core:FurnitureFittings2022-08-012023-07-3110301102core:OfficeEquipment2022-08-012023-07-3110301102dpl:AdministrativeExpenses2022-08-012023-07-3110301102core: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-exchangeTraded2022-08-012023-07-3110301102core:NetGoodwill2024-07-3110301102core:IntangibleAssetsOtherThanGoodwill2024-07-3110301102core:LandBuildings2024-07-3110301102core:PlantMachinery2024-07-3110301102core:Vehicles2024-07-3110301102core:FurnitureFittings2024-07-3110301102core:OfficeEquipment2024-07-3110301102core:AfterOneYear2024-07-3110301102core:WithinOneYear2024-07-3110301102core:ListedExchangeTraded2024-07-3110301102core:UnlistedNon-exchangeTraded2024-07-3110301102core:ShareCapital2024-07-3110301102core:SharePremium2024-07-3110301102core:RevaluationReserve2024-07-3110301102core:OtherReservesSubtotal2024-07-3110301102core:RetainedEarningsAccumulatedLosses2024-07-3110301102core: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:NetGoodwill2022-08-0110301102core:IntangibleAssetsOtherThanGoodwill2022-08-0110301102core:LandBuildings2022-08-0110301102core:PlantMachinery2022-08-0110301102core:Vehicles2022-08-0110301102core:FurnitureFittings2022-08-0110301102core:OfficeEquipment2022-08-0110301102core:AfterOneYear2022-08-0110301102core:WithinOneYear2022-08-0110301102core:ListedExchangeTraded2022-08-0110301102core:UnlistedNon-exchangeTraded2022-08-0110301102core:ShareCapital2022-08-0110301102core:SharePremium2022-08-0110301102core:RevaluationReserve2022-08-0110301102core:OtherReservesSubtotal2022-08-0110301102core:RetainedEarningsAccumulatedLosses2022-08-0110301102core:AfterOneYear2023-08-012024-07-3110301102core:WithinOneYear2023-08-012024-07-3110301102core:Non-currentFinancialInstrumentscore:CostValuation2023-08-012024-07-3110301102core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-08-012024-07-3110301102core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-08-012024-07-3110301102core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-08-012024-07-3110301102core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-08-012024-07-3110301102core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-08-012024-07-3110301102core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3110301102core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3110301102core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3110301102core:Non-currentFinancialInstrumentscore:CostValuation2024-07-3110301102core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-07-3110301102core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-07-3110301102core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-07-3110301102core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-07-3110301102core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-07-3110301102core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-07-3110301102core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-07-3110301102core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-07-3110301102core:Non-currentFinancialInstrumentscore:CostValuation2023-07-3110301102core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-07-3110301102core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-07-3110301102core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-07-3110301102core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-07-3110301102core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-07-3110301102core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-07-3110301102core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-07-3110301102core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-07-3110301102bus:Director12023-08-012024-07-3110301102bus:Director22023-08-012024-07-31

POD CONSTRUCTION SERVICES LTD

Registered Number
10301102
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

POD CONSTRUCTION SERVICES LTD
Company Information
for the year from 1 August 2023 to 31 July 2024

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 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3-216
-216
Current assets
Debtors7,11117,485
Cash at bank and on hand14,50515,626
21,61633,111
Creditors amounts falling due within one year4(20,829)(21,587)
Net current assets (liabilities)78711,524
Total assets less current liabilities78711,740
Net assets78711,740
Capital and reserves
Profit and loss account78711,740
Shareholders' funds78711,740
The financial statements were approved and authorised for issue by the Board of Directors on 8 August 2024, 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 2024

1.Accounting policies
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.
Statement of compliance
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.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 August 233,0133,013
At 31 July 243,0133,013
Depreciation and impairment
At 01 August 232,7972,797
Charge for year216216
At 31 July 243,0133,013
Net book value
At 31 July 24--
At 31 July 23216216
4.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts32-
Taxation and social security20,79721,587
Total20,82921,587
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.