Creative Pod Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05599067

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		33,437		52,385
Tangible Assets	5		13,278		17,787

			46,715		70,172
CURRENT ASSETS
Stocks	6	40,000		51,000
Debtors	7	188,756		375,393
Cash at bank and in hand		1,173,627		932,363

		1,402,383		1,358,756
Creditors: Amounts Falling Due Within One Year	8	(79,650 )		(49,058 )

NET CURRENT ASSETS (LIABILITIES)			1,322,733		1,309,698

TOTAL ASSETS LESS CURRENT LIABILITIES			1,369,448		1,379,870

NET ASSETS			1,369,448		1,379,870

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			1,369,447		1,379,869

SHAREHOLDERS' FUNDS			1,369,448		1,379,870

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Creative Pod Ltd

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr M W Turner

Director

22/04/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Creative Pod Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05599067 . The registered office is Bolney Place Cowfold Road, Bolney, Haywards Heath, West Sussex, RH17 5QT .

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax,returns, rebates and discounts.

The company recognises revenue when:

The amount of revenue can be reliably measured;

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Separately acquired trademarks and licences are shown at historical cost.

Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.

Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class Amortisation method and rate

Customer lists 5 year straight line

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25% on straight line
Computer Equipment	25% on reducing balance

2.5. Stocks and Work in Progress

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

2.6. Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

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Creative Pod Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.7. Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

2.8. Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 15 (2024: 26)

4. Intangible Assets

	Other
	£
Cost
As at 1 November 2024	106,391
Additions	520

As at 31 October 2025	106,911

Amortisation
As at 1 November 2024	54,006
Provided during the period	19,468

As at 31 October 2025	73,474

Net Book Value
As at 31 October 2025	33,437

As at 1 November 2024	52,385

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 November 2024	16,987	79,800	96,787

As at 31 October 2025	16,987	79,800	96,787

Depreciation
As at 1 November 2024	16,247	62,753	79,000
Provided during the period	247	4,262	4,509

As at 31 October 2025	16,494	67,015	83,509

Net Book Value
As at 31 October 2025	493	12,785	13,278

As at 1 November 2024	740	17,047	17,787

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Creative Pod Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

6. Stocks

	2025	2024
	£	£
Work in progress	40,000	51,000

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	107,476	255,575
Other debtors	81,280	119,818

	188,756	375,393

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	5,629	4,490
Other creditors	3,535	4,306
Taxation and social security	70,486	40,262

	79,650	49,058

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

10. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	75,500	106,000

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