ACCOUNTS - Final Accounts

Registered number: 10950384

POPSODA HOLDINGS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

POPSODA HOLDINGS LIMITED

REGISTERED NUMBER: 10950384

BALANCE SHEET

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		3		3
Current assets
Debtors: amounts falling due within one year	5	1,285,000		1,285,000
Cash at bank and in hand		2		2
		1,285,002		1,285,002
Creditors: amounts falling due within one year	6	(1,197,541)		(1,197,541)
Net current assets			87,461		87,461
Net assets			87,464		87,464

Capital and reserves
Called up share capital	7	4	4
Profit and loss account		87,460	87,460
		87,464	87,464

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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POPSODA HOLDINGS LIMITED

REGISTERED NUMBER: 10950384

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 December 2025.

B Kudhail

Director

The notes on pages 3 to 4 form part of these financial statements.

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POPSODA HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

Popsoda Holdings Limited ("the Company") is a private company limited by shares, incorporated in
England and Wales. The address of its registered office is 48-50 Fowler Road, Hainault Business Park, Ilford, Essex, United Kingdom, IG6 3UT.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

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POPSODA HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost
	At 1 April 2024	3
	At 31 March 2025	3

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	1,285,000	1,285,000

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

	Amounts owed to group undertakings	1,197,541	1,197,541

7.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

4 (2024 - 4) Ordinary shares of £1.00 each	4	4

8.	Related party transactions
	Included within debtors are amounts due from a subsidiary company of £1,285,000 (2024 - £1,285,000). Included within creditors are amounts owed to a subsidiary company of £1,197,541 (2024 - £1,197,541).

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