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REGISTERED NUMBER: 11776053 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 APRIL 2025 |

| FOR |

| VALUEPODS LTD |

VALUEPODS LTD (REGISTERED NUMBER: 11776053)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page |

Company Information | 1 |

Abridged Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Chartered Accountants' Report | 4 |

VALUEPODS LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 30 APRIL 2025

| DIRECTOR: | R S Murali

| REGISTERED OFFICE: | Ground Floor 7 Neptune Court

| Hallam Way, Whitehills Business Park,

| Blackpool

| Lancashire

| FY4 5LZ

| REGISTERED NUMBER: | 11776053 (England and Wales)

| ACCOUNTANTS: | Hanley & Co

| Chartered Accountants

| Ground Floor 7 Neptune Court

| Hallam Way, Whitehills Business Park,

| Blackpool

| Lancashire

| FY4 5LZ

VALUEPODS LTD (REGISTERED NUMBER: 11776053)

ABRIDGED BALANCE SHEET

30 APRIL 2025

| 2025 |  | 2024

£ | £ |

CURRENT ASSETS

Cash at bank | 36 |  | 66 |  |

CREDITORS

Amounts falling due within one year | 6,874 |  | 6,210 |  |

NET CURRENT LIABILITIES | (6,838 | ) | (6,144 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (6,838 | ) | (6,144 | ) |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | (6,839 | ) | (6,145 | ) |

(6,838 | ) | (6,144 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the year ended 30 April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 director and authorised for issue on 12 October 2025 and were signed by:

R S Murali - Director

VALUEPODS LTD (REGISTERED NUMBER: 11776053)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1. | STATUTORY INFORMATION

| Valuepods Ltd 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.

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.

| Critical accounting judgements and key sources of estimation uncertainty

| The Balance Sheet shows negative reserves of £6,145 but with a directors' loan balance of £5,838 . The directors have indicated that they will not expect repayment of the loan for the foreseeable future. On this basis, these financial statements have been drawn up on the Going Concern basis and no further adjustments are considered necessary.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | RELATED PARTY DISCLOSURES

| Creditors - amounts falling due in one year include an interest free loan owed to the director of £6,322 (2024 - £5,838).

| The Balance Sheet shows net liabilities of £6,838 which includes a directors loan balance of £6,322. The director has indicated that they will not expect repayment of the loan for the foreseeable future. On this basis these financial statements have been drawn up on the Going Concern basis and no further adjustments are considered necessary.

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

VALUEPODS LTD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Valuepods Ltd for the year ended 30 April 2025 which comprise the Abridged Statement of Income and Retained Earnings, Abridged Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Valuepods Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Valuepods Ltd and state those matters that we have agreed to state to the director of Valuepods Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Valuepods Ltd and its director for our work or for this report.

It is your duty to ensure that Valuepods Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Valuepods Ltd. You consider that Valuepods Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Valuepods Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Hanley & Co

Chartered Accountants

Ground Floor 7 Neptune Court

Hallam Way, Whitehills Business Park,

Blackpool

Lancashire

FY4 5LZ

12 October 2025