Company No: 11491976 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Blake Matthew Harris
	Matthew Evan Harris

REGISTERED OFFICE	11/12 Brooklands Close
	Sunbury-On-Thames
	TW16 7DX
	United Kingdom

COMPANY NUMBER

11491976 (England and Wales)

ACCOUNTANT	Gravita Essex Limited
	Treviot House
	186-192 High Road
	Ilford
	Essex
	IG1 1LR
	United Kingdom

	Note	2025		2024
		£		£
Current assets
Stocks		46,584		69,999
Debtors	3	11,077		40,902
Cash at bank and in hand		53,778		38,314
		111,439		149,215
Creditors: amounts falling due within one year	4	( 227,312)		( 209,509)
Net current liabilities		(115,873)		(60,294)
Total assets less current liabilities		(115,873)		(60,294)
Creditors: amounts falling due after more than one year	5	0		( 7,332)
Net liabilities		( 115,873)		( 67,626)
Capital and reserves
Called-up share capital		200		200
Share premium account		46,913		46,913
Profit and loss account		( 162,986 )		( 114,739 )
Total shareholder's deficit		( 115,873)		( 67,626)

For the financial year ending 30 June 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Vegepod UK Limited (registered number: 11491976) were approved and authorised for issue by the Board of Directors on 08 September 2025. They were signed on its behalf by:

Blake Matthew Harris Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Vegepod UK Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 11/12 Brooklands Close, Sunbury-On-Thames, TW16 7DX, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		3

3. Debtors

	2025		2024
	£		£
Trade debtors	0		16,678
Corporation tax	0		13,576
Other debtors	11,077		10,648
	11,077		40,902

4. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	7,332		8,000
Trade creditors	213,363		191,990
Other taxation and social security	6,296		9,316
Other creditors	321		203
	227,312		209,509

5. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	0		7,332

There are no amounts included above in respect of which any security has been given by the small entity.

6. Ultimate controlling party

Parent Company:

Vegepod Holdings PTY Ltd

Baskin Clarke Partners Level 14, Tower 2, 101 Grafton St, Bondi Junction NSW 2022 Australia