1 March 2023 false Taxfiler 2024.5 true 12463577business:PrivateLimitedCompanyLtd2023-03-012024-02-29 124635772023-02-28 124635772023-03-012024-02-29 12463577business:AuditExemptWithAccountantsReport2023-03-012024-02-29 12463577business:FilletedAccounts2023-03-012024-02-29 124635772024-02-29 12463577business:Director12023-03-012024-02-29 12463577business:Director22023-03-012024-02-29 12463577business:RegisteredOffice2023-03-012024-02-29 124635772023-02-28 12463577core:WithinOneYear2024-02-29 12463577core:WithinOneYear2023-02-28 12463577core:ShareCapitalcore:PreviouslyStatedAmount2024-02-29 12463577core:ShareCapitalcore:PreviouslyStatedAmount2023-02-28 12463577core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-02-29 12463577core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-02-28 12463577core:PreviouslyStatedAmount2024-02-29 12463577core:PreviouslyStatedAmount2023-02-28 12463577business:SmallEntities2023-03-012024-02-29 12463577countries:EnglandWales2023-03-012024-02-29 12463577core:ComputerEquipment2023-03-012024-02-29 12463577core:ComputerEquipment2023-02-28 12463577core:ComputerEquipment2024-02-29 12463577core:AfterOneYear2024-02-29 12463577core:AfterOneYear2023-02-28 124635772022-03-012023-02-28 iso4217:GBP xbrli:pure
Company Registration No. 12463577 (England and Wales)
POD LDN LIMITED Unaudited accounts for the year ended 29 February 2024
POD LDN LIMITED Unaudited accounts Contents
Page
- 2 -
POD LDN LIMITED Company Information for the year ended 29 February 2024
Directors
Adrienn Major Miklos Kazmer
Company Number
12463577 (England and Wales)
Registered Office
35 New Broad Street London London EC2M 1NH England
Accountants
Insight Business Services Limited 20-22 Wenlock Road London N1 7GU
- 3 -
POD LDN LIMITED Statement of financial position as at 29 February 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,413 
673 
Current assets
Debtors
145,748 
89,476 
Cash at bank and in hand
47,702 
63,936 
193,450 
153,412 
Creditors: amounts falling due within one year
(149,392)
(216,927)
Net current assets/(liabilities)
44,058 
(63,515)
Net assets/(liabilities)
45,471 
(62,842)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
45,371 
(62,942)
Shareholders' funds
45,471 
(62,842)
For the year ending 29 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 14 October 2024 and were signed on its behalf by
Adrienn Major Director Company Registration No. 12463577
- 4 -
POD LDN LIMITED Notes to the Accounts for the year ended 29 February 2024
1
Statutory information
POD LDN LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12463577. The registered office is 35 New Broad Street, London, London, EC2M 1NH, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
20% Reducing Balance Basis
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Going concern
The accounts are prepared on a going concern basis. The directors believe that the company is financially stable enough to meet its obligations and continue its business for the foreseeable future.
- 5 -
POD LDN LIMITED Notes to the Accounts for the year ended 29 February 2024
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 March 2023
1,049 
Additions
1,094 
At 29 February 2024
2,143 
Depreciation
At 1 March 2023
376 
Charge for the year
354 
At 29 February 2024
730 
Net book value
At 29 February 2024
1,413 
At 28 February 2023
673 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
- 
3,100 
Trade debtors
141,777 
79,568 
Accrued income and prepayments
3,871 
3,871 
Other debtors
100 
2,837 
145,748 
89,376 
Amounts falling due after more than one year
Other debtors
- 
100 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
24,602 
58,307 
Trade creditors
66,449 
115,654 
Taxes and social security
14,767 
2,898 
Other creditors
512 
458 
Loans from directors
41,982 
38,530 
Accruals
1,080 
1,080 
149,392 
216,927 
7
Average number of employees
During the year the average number of employees was 3 (2023: 1).
- 6 -