epod limited
Registered number: | 03832999
Balance Sheet
as at 31 August 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 11,313 |  |  | 13,172
Current assets
Debtors | 4 |  | 7,350 |  |  | 5,190
Cash at bank and in hand |  |  | 94,311 |  |  | 66,564
|  |  | 101,661 |  |  | 71,754
Creditors: amounts falling due within one year | 5 |  | (13,794) |  |  | (4,017)
Net current assets |  |  |  | 87,867 |  |  | 67,737
Net assets |  |  |  | 99,180 |  |  | 80,909
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | 99,080 |  |  | 80,809
Shareholder's funds |  |  |  | 99,180 |  |  | 80,909
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Dr J A Hampson
Director
Approved by the board on 30 March 2026

epod limited
Notes to the Accounts
for the year ended 31 August 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with Section 1A (smaller entities) of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland.
| Turnover
| Turnover represents the amounts derived from the provision of goods and services to customers during the year.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost of each asset over its expected useful life, as follows:
| Plant and equipment: | 33% per annum on a reducing balance basis
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 September 2024 | 223,773
| Additions | 3,712
| At 31 August 2025 | 227,485
| Depreciation
| At 1 September 2024 | 210,601
| Charge for the year | 5,571
| At 31 August 2025 | 216,172
| Net book value
| At 31 August 2025 | 11,313
| At 31 August 2024 | 13,172
4 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 4,860 |  | 2,700
| Other debtors | 2,490 |  | 2,490
|  |  |  |  |  | 7,350 |  | 5,190
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Corporation tax | 5,660 |  | 761
| Other taxes and social security costs | 2,914 |  | 955
| Other creditors | 5,220 |  | 2,301
|  |  |  |  |  | 13,794 |  | 4,017
6 | Controlling party
| The company is controlled by its sole shareholder, Dr J A Hampson.
7 | Other information
| epod limited is a private company limited by shares and incorporated in England. Its registered office is:
| 12 Mark Mansions
| Westville Road
| London
| W12 9PS

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