Company registration number: 13721993
Annual report and unaudited financial statements
for the year ended 30 November 2025
for
P.O.D Hospitality & Leisure LTD
Pages for filing with the Registrar
P.O.D Hospitality & Leisure LTD
Accountants’ Report to the Director for the preparation of the unaudited financial statements
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of P.O.D Hospitality & Leisure LTD for the year ended 30 November 2025 which comprise the Profit and loss account, Balance sheet and the notes to the financial statements from the company’s accounting records and from information and explanations you have given us.
This report is made solely to the Director of P.O.D Hospitality & Leisure LTD, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of P.O.D Hospitality & Leisure LTD and state those matters that we have agreed to state to them in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than P.O.D Hospitality & Leisure LTD and its Director for our work, or for this report.
It is your duty to ensure that P.O.D Hospitality & Leisure LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of P.O.D Hospitality & Leisure LTD. You consider that P.O.D Hospitality & Leisure LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of P.O.D Hospitality & Leisure LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Tradewinds Accounting Services Limited
14 Marshall Road
Ampfield
Romsey
Hampshire
SO51 0DQ
United Kingdom
Date: 31 August 2026
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Company registration number: 13721993
P.O.D Hospitality & Leisure LTD
Balance sheet
as at 30 November 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 110,556 121,086
110,556 121,086
Current assets
Stocks 5,000 5,000
Debtors - 29,095
Prepayments and accrued income 3,494 3,494
Cash at bank and in hand - 2,853
8,494 40,442
Creditors: amounts falling due within one year
(271,630) (324,543)
Net current liabilities (263,136) (284,101)
Total assets less current liabilities (152,580) (163,015)
NET LIABILITIES (152,580) (163,015)
Capital and reserves
Called up share capital 100 100
Profit and loss account (152,680) (163,115)
TOTAL EQUITY (152,580) (163,015)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 November 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 13721993
P.O.D Hospitality & Leisure LTD
Balance sheet - continued
as at 30 November 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr Y Li, Director
31 August 2026
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P.O.D Hospitality & Leisure LTD
Notes to the financial statements
for the year ended 30 November 2025
1 Company information
P.O.D Hospitality & Leisure LTD is a private company registered in England and Wales. Its registered number is 13721993. The company is limited by shares. Its registered office is 72 High Street, Christchurch, Bournemouth, Dorset, BH23 1BN.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Long leasehold property - Over the term of the lease.
Plant and machinery etc.:
Fixtures & fittings - 15% reducing balance
Computer equipment - 15% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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P.O.D Hospitality & Leisure LTD
Notes to the financial statements - continued
for the year ended 30 November 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 6 (2024 - 6).
4 Tangible fixed assets
Land and buildings
Plant and machinery etc.

Totals
£ £ £
Cost
At 1 December 2024 66,317 83,384 149,701
Additions - 688 688
At 30 November 2025 66,317 84,072 150,389
Depreciation
At 1 December 2024 6,212 22,403 28,615
Charge for year 2,072 9,146 11,218
At 30 November 2025 8,284 31,549 39,833
Net book value
At 30 November 2025 58,033 52,523 110,556
At 30 November 2024 60,105 60,981 121,086
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