IRIS Accounts Production v25.1.4.42 08379199 Board of Directors Board of Directors 1.4.24 31.3.25 31.3.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08379199 2024-03-31 08379199 2025-03-31 08379199 2024-04-01 2025-03-31 08379199 2023-03-31 08379199 2023-04-01 2024-03-31 08379199 2024-03-31 08379199 ns15:EnglandWales 2024-04-01 2025-03-31 08379199 ns14:PoundSterling 2024-04-01 2025-03-31 08379199 ns10:Director1 2024-04-01 2025-03-31 08379199 ns10:Director2 2024-04-01 2025-03-31 08379199 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08379199 ns10:SmallEntities 2024-04-01 2025-03-31 08379199 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08379199 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 08379199 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08379199 ns10:FullAccounts 2024-04-01 2025-03-31 08379199 1 2024-04-01 2025-03-31 08379199 ns10:RegisteredOffice 2024-04-01 2025-03-31 08379199 ns5:CurrentFinancialInstruments 2025-03-31 08379199 ns5:CurrentFinancialInstruments 2024-03-31 08379199 ns5:Non-currentFinancialInstruments 2025-03-31 08379199 ns5:Non-currentFinancialInstruments 2024-03-31 08379199 ns5:ShareCapital 2025-03-31 08379199 ns5:ShareCapital 2024-03-31 08379199 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 08379199 ns5:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 08379199 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-04-01 2025-03-31 08379199 ns5:PlantMachinery 2024-04-01 2025-03-31 08379199 ns5:FurnitureFittings 2024-04-01 2025-03-31 08379199 ns5:MotorVehicles 2024-04-01 2025-03-31 08379199 ns5:ComputerEquipment 2024-04-01 2025-03-31 08379199 ns5:PatentsTrademarksLicencesConcessionsSimilar 2025-03-31 08379199 ns5:PlantMachinery 2024-03-31 08379199 ns5:FurnitureFittings 2024-03-31 08379199 ns5:MotorVehicles 2024-03-31 08379199 ns5:ComputerEquipment 2024-03-31 08379199 ns5:PlantMachinery 2025-03-31 08379199 ns5:FurnitureFittings 2025-03-31 08379199 ns5:MotorVehicles 2025-03-31 08379199 ns5:ComputerEquipment 2025-03-31 08379199 ns5:PlantMachinery 2024-03-31 08379199 ns5:FurnitureFittings 2024-03-31 08379199 ns5:MotorVehicles 2024-03-31 08379199 ns5:ComputerEquipment 2024-03-31 08379199 ns5:MotorVehicles ns5:LeasedAssetsHeldAsLessee 2024-03-31 08379199 ns5:MotorVehicles ns5:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 08379199 ns5:MotorVehicles ns5:LeasedAssetsHeldAsLessee 2025-03-31 08379199 ns5:MotorVehicles ns5:LeasedAssetsHeldAsLessee 2024-03-31 08379199 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 08379199 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 08379199 ns5:Non-currentFinancialInstruments ns5:MoreThanFiveYears 2025-03-31 08379199 ns5:Non-currentFinancialInstruments ns5:MoreThanFiveYears 2024-03-31 08379199 1 ns10:Director1 2024-03-31 08379199 1 ns10:Director1 2023-03-31 08379199 1 ns10:Director1 2024-04-01 2025-03-31 08379199 1 ns10:Director1 2023-04-01 2024-03-31 08379199 1 ns10:Director1 2025-03-31 08379199 1 ns10:Director1 2024-03-31 08379199 ns10:Director2 2 2024-03-31 08379199 ns10:Director2 2 2023-03-31 08379199 ns10:Director2 2 2024-04-01 2025-03-31 08379199 ns10:Director2 2 2023-04-01 2024-03-31 08379199 ns10:Director2 2 2025-03-31 08379199 ns10:Director2 2 2024-03-31

REGISTERED NUMBER: 08379199 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 March 2025 |

| for |

| The Marketing Pod Limited |

| The Marketing Pod Limited (Registered number: 08379199) |

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 |

| The Marketing Pod Limited |

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | J S Hughes

| J L Williams

| REGISTERED OFFICE: | Ideas Hq

| Units 1-3 Umberslade Business Centre

| Pound House Lane

| Hockley Heath

| West Midlands

| B94 5DF

| REGISTERED NUMBER: | 08379199 (England and Wales)

| ACCOUNTANTS: | Leigh Christou Ltd

| Chartered Certified Accountants

| Leofric House

| Binley Road

| Coventry

| CV3 1JN

| The Marketing Pod Limited (Registered number: 08379199) |

Balance Sheet

31 March 2025

| 31.3.25 | 31.3.24 |

| as restated |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 1,596 |  | - |  |

Tangible assets | 5 | 74,058 |  | 77,100 |  |

75,654 |  | 77,100 |  |

CURRENT ASSETS

Debtors | 6 | 1,009,511 |  | 1,250,548 |  |

Cash at bank | 932,952 |  | 631,967 |  |

1,942,463 |  | 1,882,515 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,206,487 |  | 1,542,299 |  |

NET CURRENT ASSETS | 735,976 |  | 340,216 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 811,630 |  | 417,316 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (30,085 | ) | (50,627 | ) |

PROVISIONS FOR LIABILITIES | (7,746 | ) | (7,660 | ) |

NET ASSETS | 773,799 |  | 359,029 |  |

CAPITAL AND RESERVES

Called up share capital | 102 |  | 102 |  |

Retained earnings | 773,697 |  | 358,927 |  |

773,799 |  | 359,029 |  |

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 directors acknowledge their 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 Marketing Pod Limited (Registered number: 08379199) |

Balance Sheet - continued

31 March 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2025 and were signed on its behalf by:

J L Williams - Director

J S Hughes - Director

| The Marketing Pod Limited (Registered number: 08379199) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| The Marketing 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 (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Patents and licences are being amortised evenly over their estimated useful life of ten years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | Straight line over 3 years

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| The Marketing Pod Limited (Registered number: 08379199) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 38 (2024 - 36 ) .

4. | INTANGIBLE FIXED ASSETS

| Patents

| and

| licences

£ |

| COST

| Additions | 1,740 |  |

| At 31 March 2025 | 1,740 |  |

| AMORTISATION

| Amortisation for year | 144 |  |

| At 31 March 2025 | 144 |  |

| NET BOOK VALUE

| At 31 March 2025 | 1,596 |  |

| The Marketing Pod Limited (Registered number: 08379199) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 April 2024 | 1,152 |  | 7,513 |  | 52,334 |  | 71,397 |  | 132,396 |  |

| Additions | 4,202 |  | 15,765 |  | - |  | 13,251 |  | 33,218 |  |

| At 31 March 2025 | 5,354 |  | 23,278 |  | 52,334 |  | 84,648 |  | 165,614 |  |

| DEPRECIATION

| At 1 April 2024 | 337 |  | 35 |  | 16,763 |  | 38,161 |  | 55,296 |  |

| Charge for year | 834 |  | 5,006 |  | 8,893 |  | 21,527 |  | 36,260 |  |

| At 31 March 2025 | 1,171 |  | 5,041 |  | 25,656 |  | 59,688 |  | 91,556 |  |

| NET BOOK VALUE

| At 31 March 2025 | 4,183 |  | 18,237 |  | 26,678 |  | 24,960 |  | 74,058 |  |

| At 31 March 2024 | 815 |  | 7,478 |  | 35,571 |  | 33,236 |  | 77,100 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 52,334 |  |

| DEPRECIATION

| At 1 April 2024 | 16,763 |  |

| Charge for year | 8,893 |  |

| At 31 March 2025 | 25,656 |  |

| NET BOOK VALUE

| At 31 March 2025 | 26,678 |  |

| At 31 March 2024 | 35,571 |  |

| The Marketing Pod Limited (Registered number: 08379199) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

| as restated |

£ | £ |

| Trade debtors | 366,215 |  | 856,084 |  |

| Other debtors | 11,410 |  | 11,410 |  |

| Directors' current accounts | 67,487 |  | 52,454 |  |

| Tax | 97,315 |  | - |  |

| Prepayments | 72,381 |  | 61,202 |  |

| Accrued Income | 394,703 |  | 269,398 |  |

1,009,511 |  | 1,250,548 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

| as restated |

£ | £ |

| Other loans | - |  | 10,000 |  |

| Hire purchase contracts | 6,230 |  | 6,230 |  |

| Trade creditors | 31,443 |  | 62,026 |  |

| Tax | - |  | 159,955 |  |

| Social security and other taxes | 43,401 |  | 58,695 |  |

| VAT | 66,480 |  | 75,690 |  |

| Other creditors | 26,092 |  | 12,194 |  |

| Pension Creditor | 11,113 |  | 10,834 |  |

| Deferred Income | 946,826 |  | 1,095,946 |  |

| Accrued expenses | 74,902 |  | 50,729 |  |

1,206,487 |  | 1,542,299 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.25 |  | 31.3.24

| as restated |

£ | £ |

| Other loans - 1-2 years | - |  | 10,000 |  |

| Other loans - 2-5 years | - |  | 4,311 |  |

| Hire purchase contracts | 30,085 |  | 36,316 |  |

30,085 |  | 50,627 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.3.25 |  | 31.3.24

| as restated |

£ | £ |

| Hire purchase contracts | 36,315 |  | 42,546 |  |

| The above hire purchase contracts are secured against the assets for which the financing was acquired.

| The Marketing Pod Limited (Registered number: 08379199) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

| 31.3.25 |  | 31.3.24

| as restated |

£ | £ |

| J L Williams

| Balance outstanding at start of year | 37,624 |  | 39,324 |  |

| Amounts advanced | 142,301 |  | 153,320 |  |

| Amounts repaid | (143,807 | ) | (155,020 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 36,118 |  | 37,624 |  |

| J S Hughes

| Balance outstanding at start of year | 14,829 |  | (9,483 | ) |

| Amounts advanced | 161,545 |  | 173,112 |  |

| Amounts repaid | (145,005 | ) | (148,800 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 31,369 |  | 14,829 |  |

| The above loans to the directors from the company are charged at the HMRC official rate of interest and are fully repaid following the balance sheet date.

11. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is J Williams & J Hughes by virtue of their equal shareholding in The Marketing Pod Limited.

| The Marketing Pod Limited (Registered number: 08379199) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

12. | SHARE-BASED PAYMENT TRANSACTIONS

| On 31 July 2023, an equity settled share option scheme was introduced for specific employees of the company. In accordance with the scheme rules, options are exercisable at the market value of the shares as determined at the date of grant. If the options remain unexercised after a period of ten years from the date of grant the options expire. There were no changes to the terms of the plan during the year.

| During the year on 13 May 2024, a further tranche of 111 share options were issued with a weighted average exercise price of £252.00 and a contractual life of 10 years.

| Also during the year, on 28 February 2025, 55 share options that were issued on 13 May 2024 at a weighted average exercise price of £252.00 lapsed as the employee ceased employment at the company and surrendered their share options.

| Details of the share options outstanding during the year are as follows:

|  | 2025 |  | 2025 |  | 2024 |  | 2024 |  |

|  | Number of Share Options |  | Weighted Average Exercise Price |  | Number of Share Options |  | Weighted Average Exercise Price |  |

| Exercisable at the start of the period |  | 111 |  | £224.10 |  | 0 |  | £0.00 |  |

| Outstanding at the start of the period |  | 111 |  | £224.10 |  | 0 |  | £0.00 |  |

| Granted during the period |  | 111 |  | £252.00 |  | 111 |  | £224.10 |  |

| Lapsed during the period |  | 55 |  | £252.00 |  | 0 |  | £0.00 |  |

| Oustanding at the end of the period |  | 167 |  | £233.46 |  | 111 |  | £224.10 |  |

| Exercisable at the end of the period |  | 167 |  | £233.46 |  | 111 |  | £224.10 |  |

| The options outstanding at 31 March 2025 had a weighted average exercise price of £233.46 and a weighted average remaining contractual life of 8.5 years. The aggregate of the estimated fair value of the options granted on this date was £38,987.82.