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Company No: 11041782 (England and Wales)

# POD GROUP SERVICES LIMITED

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

POD GROUP SERVICES LIMITED

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

POD GROUP SERVICES LIMITED

## BALANCE SHEET

As at 31 December 2025
POD GROUP SERVICES LIMITED

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 31.12.2025 |  | 31.12.2024
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 214,874 |  | 116,656
Tangible assets | 4 | 189,366 |  | 172,471
|  | 404,240 |  | 289,127
Current assets |  |  |  |
Debtors | 5 | 649,232 |  | 362,077
Cash at bank and in hand |  | 978,181 |  | 1,114,824
|  | 1,627,413 |  | 1,476,901
Creditors: amounts falling due within one year | 6 | ( 1,944,394) |  | ( 1,258,291)
Net current (liabilities)/assets |  | (316,981) |  | 218,610
Total assets less current liabilities |  | 87,259 |  | 507,737
Creditors: amounts falling due after more than one year | 7 | ( 22,095) |  | ( 38,501)
Net assets |  | 65,164 |  | 469,236
Capital and reserves |  |  |  |
Called-up share capital | 8 | 100 |  | 100
Share premium account |  | 14,980 |  | 14,997
Profit and loss account |  | 50,084 |  | 454,139
Total shareholders' funds |  | 65,164 |  | 469,236

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

Directors' responsibilities:

- The members have 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of Pod Group Services Limited (registered number: 11041782) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

D B Goldberg Director |

13 June 2026

POD GROUP SERVICES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
POD GROUP SERVICES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 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 period, unless otherwise stated.

##### General information and basis of accounting

Pod Group Services 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 First Floor Unit 1, Elstree Gate, Elstree Way, Borehamwood, WD6 1JD, 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 £.

##### 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 supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Employee benefits

Defined contribution schemes
The company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings 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.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Development costs | 5 years straight line

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery | 4 years straight line
Vehicles | 10 years straight line
Computer equipment | 4 years straight line
Other property, plant and equipment | 1 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Leases

The company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Financial instruments

The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to and from related parties.

Financial assets
Basic financial assets, including trade and other debtors, and amounts due from related companies, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method.
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in the Statement of Income and Retained Earnings.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities
Basic financial liabilities, including trade and other creditors and accruals, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

##### 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.

#### 2. Employees

| Year ended 31.12.2025 |  | 17 month period to 31.12.2024
| Number |  | Number
Monthly average number of persons employed by the company during the year, including directors | 235 |  | 185

#### 3. Intangible assets

| Development costs |  | Total
| £ |  | £
Cost |  |  |
At 01 January 2025 | 145,820 |  | 145,820
Additions | 132,433 |  | 132,433
At 31 December 2025 | 278,253 |  | 278,253
Accumulated amortisation |  |  |
At 01 January 2025 | 29,164 |  | 29,164
Charge for the financial year | 34,215 |  | 34,215
At 31 December 2025 | 63,379 |  | 63,379
Net book value |  |  |
At 31 December 2025 | 214,874 |  | 214,874
At 31 December 2024 | 116,656 |  | 116,656

#### 4. Tangible assets

| Plant and machinery |  | Vehicles |  | Computer equipment |  | Other property, plant and equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 January 2025 | 90,443 |  | 87,028 |  | 131,103 |  | 6,737 |  | 315,311
Additions | 56,318 |  | 0 |  | 50,410 |  | 5,728 |  | 112,456
Disposals | 0 |  | ( 42,490) |  | ( 875) |  | 0 |  | ( 43,365)
At 31 December 2025 | 146,761 |  | 44,538 |  | 180,638 |  | 12,465 |  | 384,402
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 January 2025 | 48,091 |  | 28,375 |  | 59,637 |  | 6,737 |  | 142,840
Charge for the financial year | 25,698 |  | 6,768 |  | 32,020 |  | 5,395 |  | 69,881
Disposals | 0 |  | ( 17,649) |  | ( 36) |  | 0 |  | ( 17,685)
At 31 December 2025 | 73,789 |  | 17,494 |  | 91,621 |  | 12,132 |  | 195,036
Net book value |  |  |  |  |  |  |  |  |
At 31 December 2025 | 72,972 |  | 27,044 |  | 89,017 |  | 333 |  | 189,366
At 31 December 2024 | 42,352 |  | 58,653 |  | 71,466 |  | 0 |  | 172,471

#### 5. Debtors

| 31.12.2025 |  | 31.12.2024
| £ |  | £
Trade debtors | 347,785 |  | 152,664
Prepayments and accrued income | 301,447 |  | 175,613
Other debtors | 0 |  | 33,800
| 649,232 |  | 362,077

#### 6. Creditors: amounts falling due within one year

| 31.12.2025 |  | 31.12.2024
| £ |  | £
Bank loans | 6,002 |  | 5,434
Trade creditors | 262,845 |  | 96,500
Accruals | 140,274 |  | 112,771
Corporation tax | 429,590 |  | 239,942
Other taxation and social security | 925,158 |  | 748,921
Obligations under finance leases and hire purchase contracts | 8,114 |  | 15,147
Other creditors | 172,411 |  | 39,576
| 1,944,394 |  | 1,258,291

The bank loans and overdrafts are secured by a fixed and floating charge over the company's assets.
The finance leases are secured on the assets concerned.

#### 7. Creditors: amounts falling due after more than one year

| 31.12.2025 |  | 31.12.2024
| £ |  | £
Bank loans | 21,399 |  | 26,206
Obligations under finance leases and hire purchase contracts | 696 |  | 12,295
| 22,095 |  | 38,501

The bank loans and overdrafts are secured by a fixed and floating charge over the company's assets.
The finance leases are secured on the assets concerned.

#### 8. Called-up share capital

| 31.12.2025 |  | 31.12.2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
200,000 Ordinary shares of £ 0.0005 each | 100 |  | 100

#### 9. Financial commitments

Commitments

Capital commitments are as follows:

| 31.12.2025 |  | 31.12.2024
| £ |  | £
Contracted for but not provided for: |  |  |
Finance leases entered into | 8,810 |  | 27,442

| 31.12.2025 |  | 31.12.2024
| £ |  | £
Total future minimum lease payments under non-cancellable operating leases | 411,450 |  | 27,999

#### 10. Related party transactions

Transactions with the entity's directors

| 31.12.2025 |  | 31.12.2024
| £ |  | £
Amounts included in other creditors owed to directors | 2,372 |  | 2,785