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REGISTERED NUMBER: 06831219 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

POD ARCHITECTS LTD

POD ARCHITECTS LTD (REGISTERED NUMBER: 06831219)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

POD ARCHITECTS LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | Mr P R Shedden

| Mr R P Shedden

| REGISTERED OFFICE: | 4 Kings Row

| Armstrong Road

| Maidstone

| Kent

| ME15 6AQ

| REGISTERED NUMBER: | 06831219 (England and Wales)

| ACCOUNTANTS: | Xeinadin Isle of Wight

| 1 Langley Court

| Pyle Street

| Newport

| Isle of Wight

| PO30 1LA

POD ARCHITECTS LTD (REGISTERED NUMBER: 06831219)

BALANCE SHEET

30 JUNE 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | 12,000 |  | 33,824 |  |

CURRENT ASSETS

Debtors | 5 | 84,901 |  | 32,696 |  |

Cash at bank and in hand | 70,373 |  | 213,753 |  |

155,274 |  | 246,449 |  |

CREDITORS

Amounts falling due within one year | 6 | 106,151 |  | 237,336 |  |

NET CURRENT ASSETS | 49,123 |  | 9,113 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 61,123 |  | 42,937 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (9,523 | ) |

PROVISIONS FOR LIABILITIES | 10 | (2,280 | ) | (6,426 | ) |

NET ASSETS | 58,843 |  | 26,988 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 300 |  | 300 |  |

Retained earnings | 58,543 |  | 26,688 |  |

SHAREHOLDERS' FUNDS | 58,843 |  | 26,988 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

POD ARCHITECTS LTD (REGISTERED NUMBER: 06831219)

BALANCE SHEET - continued

30 JUNE 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 September 2025 and were signed on its behalf by:

Mr R P Shedden - Director

Mr P R Shedden - Director

POD ARCHITECTS LTD (REGISTERED NUMBER: 06831219)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Pod Architects 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.

| Turnover

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

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Improvements to property | - | 10% on cost

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

| Computer equipment | - | 25% on reducing balance

| 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.

| Hire purchase and leasing commitments

| 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.

POD ARCHITECTS LTD (REGISTERED NUMBER: 06831219)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 10 ) .

4. | TANGIBLE FIXED ASSETS

Fixtures |

Improvements | and | Computer |

to property | fittings | equipment | Totals |

| £ | £ | £ | £

| COST

| At 1 July 2024 | 17,778 |  | 12,960 |  | 37,401 |  | 68,139 |  |

| Disposals | - |  | (12,479 | ) | (36,211 | ) | (48,690 | ) |

| At 30 June 2025 | 17,778 |  | 481 |  | 1,190 |  | 19,449 |  |

| DEPRECIATION

| At 1 July 2024 | 4,000 |  | 7,198 |  | 23,117 |  | 34,315 |  |

| Charge for year | 1,778 |  | 1,441 |  | 3,571 |  | 6,790 |  |

| Eliminated on disposal | - |  | (8,158 | ) | (25,498 | ) | (33,656 | ) |

| At 30 June 2025 | 5,778 |  | 481 |  | 1,190 |  | 7,449 |  |

| NET BOOK VALUE

| At 30 June 2025 | 12,000 |  | - |  | - |  | 12,000 |  |

| At 30 June 2024 | 13,778 |  | 5,762 |  | 14,284 |  | 33,824 |  |

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

2025 | 2024 |

| £ | £

| Trade debtors | 54,179 |  | - |  |

| Amounts owed by group undertakings | 10,000 |  | - |  |

| Other debtors | 12,380 |  | 22,380 |  |

| Prepayments and accrued income | 8,342 |  | 10,316 |  |

84,901 |  | 32,696 |  |

| Other debtors consists of a rent deposit of £12,380 (2024: £12,380), employee loan of Nil (2024: £10,000).

| The amount payable by group undertakings is an interest free loan of £10,000 to the company's parent company, Shedden Investments Limited.

POD ARCHITECTS LTD (REGISTERED NUMBER: 06831219)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

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

2025 | 2024 |

| £ | £

| Bank loans and overdrafts (see note 8) | 9,645 |  | 10,389 |  |

| Trade creditors | 3,606 |  | 111,086 |  |

| Tax | 28,743 |  | 60,866 |  |

| Social security and other taxes | 3,110 |  | 2,907 |  |

| VAT | 19,153 |  | 14,910 |  |

| Other creditors | 13,609 |  | 225 |  |

| Directors' current accounts | 95 |  | - |  |

| Accrued expenses | 28,190 |  | 36,953 |  |

106,151 |  | 237,336 |  |

| Accruals consists of the following amounts:

| - Accountancy fees £705 (2024: £558)

| - Professional indemnity insurance relating to the 'Swindon project' amounting to £6,667 (2024: £10,000)

| - Dilapidation provision on leasehold premises £20,000 (2024: £24,759)

| - Employee holiday pay provision £818 (2024: £1,636)

| Other creditors relates to pension contributions payable £225 (2024: £225) and £13,384 (2024: Nil) payable to two former employees.

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

2025 | 2024 |

| £ | £

| Bank loans (see note 8) | - |  | 9,523 |  |

8. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

| £ | £

| Amounts falling due within one year or on demand:

| Bank loans | 9,645 |  | 10,389 |  |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | - |  | 9,523 |  |

| The bank loan is an unsecured Covid Bounce Back loan.

POD ARCHITECTS LTD (REGISTERED NUMBER: 06831219)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

9. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

| £ | £

| Within one year | 50,296 |  | 50,296 |  |

| Between one and five years | 6,614 |  | 56,910 |  |

56,910 |  | 107,206 |  |

| In addition to the lease agreement above in respect of the company's leased office premises, it also has a commitment of £1,500 plus vat per month in respect of a licensing agreement for the use of certain tangible and intangible fixed assets. £18,000 is payable within on year and £72,000 is payable between one and five years, there are no commitments after five years, but the company has the option to renew the licence agreement.

10. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

| £ | £

| Deferred tax | 2,280 |  | 6,426 |  |

Deferred tax |

| £

| Balance at 1 July 2024 | 6,426 |  |

| Provided during year | (4,146 | ) |

| Balance at 30 June 2025 | 2,280 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 285 | Ordinary A | £1 | 285 |  | 285 |  |

| 5 | Ordinary D | £1 | 5 |  | 5 |  |

| 5 | Ordinary E | £1 | 5 |  | 5 |  |

| 5 | Ordinary F | £1 | 5 |  | 5 |  |

300 |  | 300 |  |

POD ARCHITECTS LTD (REGISTERED NUMBER: 06831219)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

12. | RELATED PARTY DISCLOSURES

| During the year Shedden Associates Ltd, a company controlled by Paul Shedden provided consultancy services to the company of £Nil (2024: £21,300), Shedden Investments Ltd, a company controlled by Ryan Shedden provided consultancy services to the company of £13,167 (2024: £60,225) and Jonathan Bethel Design Ltd, a company controlled by Jonathan Bethel provided consultancy services to the company of £29,582 (2024: £60,000). The directors consider these services to have been supplied at open market value on upon normal commercial terms.

| On 20th March 2025, the company sold certain assets, being equipment, furniture and intellectual property for £40,000 plus vat, to POD Architecture (London) Limited, a company under the common control of Ryan Shedden, a director. The company continues to make use of the said assets, under an exclusive five year licence granted by POD Architecture (London) Limited, for which it pays a monthly licence fee of £1,500 plus vat. The company has the option tto extend the licence at the end of each term, for a further fours years in perpetuity.

13. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party at the balance sheet date was Ryan Shedden, a director of the company, by virtue of his controlling interest in Shedden Investments Limited, the company's parent company.