REGISTERED NUMBER: 08379199 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

The Marketing Pod Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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 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

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.

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

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

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.

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.

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.