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REGISTERED NUMBER: 07137905 (England and Wales)









Unaudited Financial Statements

for the Year Ended 31 March 2025

for

LITTLE POD LIMITED

LITTLE POD LIMITED (REGISTERED NUMBER: 07137905)

Contents of the Financial Statements
FOR THE YEAR ENDED 31 MARCH 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LITTLE POD LIMITED

Company Information
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTOR: JE Sawyer





REGISTERED OFFICE: Whyte House
Farringdon
Exeter
Devon
EX5 2HY





REGISTERED NUMBER: 07137905 (England and Wales)





ACCOUNTANTS: Gravita Western Limited
3 Southernhay West
Exeter
Devon
EX1 1JG

LITTLE POD LIMITED (REGISTERED NUMBER: 07137905)

Balance Sheet
31 MARCH 2025

2025 2024
Notes £    £   
FIXED ASSETS
Intangible assets 5 17,459 20,229
Tangible assets 6 96,424 107,328
113,883 127,557

CURRENT ASSETS
Stocks 183,254 262,384
Debtors 7 83,086 109,164
Cash at bank and in hand 133,603 38,363
399,943 409,911
CREDITORS
Amounts falling due within one year 8 (78,350 ) (103,978 )
NET CURRENT ASSETS 321,593 305,933
TOTAL ASSETS LESS CURRENT
LIABILITIES

435,476

433,490

CREDITORS
Amounts falling due after more than one
year

9

(107,309

)

(67,647

)

PROVISIONS FOR LIABILITIES (3,488 ) (5,786 )
NET ASSETS 324,679 360,057

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Share premium 24,900 24,900
Retained earnings 298,779 334,157
324,679 360,057

LITTLE POD LIMITED (REGISTERED NUMBER: 07137905)

Balance Sheet - continued
31 MARCH 2025


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 June 2025 and were signed by:





JE Sawyer - Director


LITTLE POD LIMITED (REGISTERED NUMBER: 07137905)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 MARCH 2025


1. COMPANY INFORMATION

Little Pod Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


The company's principal activities and nature of its operations are disclosed in the Directors' Report.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents amounts chargeable, net of value added tax, in respect of the sale of goods to customers.

Intellectual property rights
Costs in respect of intellectual property rights have been capitalised.

Intellectual property rights are being amortised using a basis of 10% straight line per annum, representing their useful life.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 2% on cost
Plant and machinery - 20% - 33% straight line
Fixtures and fittings - 25% on cost

Stocks
Stock is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stock. Net realisable value is based on selling price less anticipated costs to completion and selling costs.

Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

LITTLE POD LIMITED (REGISTERED NUMBER: 07137905)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2025


3. ACCOUNTING POLICIES - continued

Basic financial assets
Basic financial assets, which include trade and other debtors, amounts due from group undertakings and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost. Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities
Basic financial liabilities, including trade and other creditors and amounts due to group undertakings are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities are derecognised when, and only when, the company's contractual obligations are discharged, cancelled, or they expire.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies
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 rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all liabilities.

Pensions
The company operates a defined contribution pension scheme for staff. Contributions are expensed as they become payable.

LITTLE POD LIMITED (REGISTERED NUMBER: 07137905)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2025


4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 4 ) .

5. INTANGIBLE FIXED ASSETS
Intellectual
property
rights Website Totals
£    £    £   
COST
At 1 April 2024
and 31 March 2025 26,900 11,900 38,800
AMORTISATION
At 1 April 2024 17,181 1,390 18,571
Amortisation for year 1,580 1,190 2,770
At 31 March 2025 18,761 2,580 21,341
NET BOOK VALUE
At 31 March 2025 8,139 9,320 17,459
At 31 March 2024 9,719 10,510 20,229

6. TANGIBLE FIXED ASSETS
Fixtures
Land and Plant and and
buildings machinery fittings Totals
£    £    £    £   
COST
At 1 April 2024
and 31 March 2025 111,803 122,479 37,526 271,808
DEPRECIATION
At 1 April 2024 17,054 117,367 30,059 164,480
Charge for year 2,236 3,355 5,313 10,904
At 31 March 2025 19,290 120,722 35,372 175,384
NET BOOK VALUE
At 31 March 2025 92,513 1,757 2,154 96,424
At 31 March 2024 94,749 5,112 7,467 107,328

LITTLE POD LIMITED (REGISTERED NUMBER: 07137905)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2025


7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 60,173 79,871
Other debtors 22,913 29,293
83,086 109,164

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 59,715 47,585
Trade creditors 8,318 16,189
Taxation and social security 4,605 24,021
Other creditors 5,712 16,183
78,350 103,978

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans 107,309 67,647

10. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2025 2024
£    £   
Within one year 6,273 6,272
Between one and five years 12,021 18,294
18,294 24,566

11. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Bank loans and overdrafts 10,733 25,443

HSBC Bank p.l.c. holds a fixed and floating charge over the company's assets dated 24/07/2015.

LITTLE POD LIMITED (REGISTERED NUMBER: 07137905)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2025


12. RELATED PARTY DISCLOSURES

Director
During the year the company operated from land owned by a director. No rent was charged for the use of the land.