Company registration number: 05059784
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
Pod Packaging Limited
Pages for filing with the Registrar
Company registration number: 05059784
Pod Packaging Limited
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 12,454 12,135
12,454 12,135
Current assets
Stocks 67,192 68,024
Debtors 5 12,537 38,042
Cash at bank and in hand 1,092 323
80,821 106,389
Creditors: amounts falling due within one year
6 (158,681) (108,267)
Net current liabilities (77,860) (1,878)
Total assets less current liabilities (65,406) 10,257
Creditors: Amounts falling due after more than one year
7 - (6,728)
Provisions for liabilities - (2,306)
NET (LIABILITIES)/ASSETS (65,406) 1,223
Capital and reserves
Called up share capital 101 101
Profit and loss account (65,507) 1,122
TOTAL EQUITY (65,406) 1,223
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 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.
1
Company registration number: 05059784
Pod Packaging Limited
Balance sheet - continued
as at 31 December 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 M Glanville, Director
11 September 2026
2
Pod Packaging Limited
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
Pod Packaging Limited is a private company registered in England and Wales. Its registered number is 05059784. The company is limited by shares. Its registered office is Unit 81 The Laurels, Manston Business Park, Ramsgate, Kent, CT12 5NQ.
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.
Plant and machinery etc.:
Plant & machinery - 20% straight line
Furniture - 20% straight line
Motor vehicle - 20% straight line
Computer equipment - 25% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
3
Pod Packaging Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred 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 or deferred 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.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that been enacted or substantively enacted by the balance sheet date and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
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 3 (2024 - 4).
4
Pod Packaging Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 January 2025 67,667
Additions 11,798
At 31 December 2025 79,465
Depreciation
At 1 January 2025 55,532
Charge for year 11,479
At 31 December 2025 67,011
Net book value
At 31 December 2025 12,454
At 31 December 2024 12,135
5 Debtors
2025 2024
£ £
Trade debtors 10,026 37,463
Taxation 875 -
Prepayments and accrued income 1,636 579
12,537 38,042
5
Pod Packaging Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
6 Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 6,166 30,726
Hire purchase and finance leases - 3,383
Trade creditors 3,121 1,679
Amounts owed to directors 136,038 52,089
Other creditors 10,691 10,492
Taxation - 2,539
VAT payable - 4,268
Social security and other tax 1,665 1,541
Accruals and deferred income 1,000 1,550
158,681 108,267
7 Creditors: amounts falling due after more than one year
2025 2024
£ £
Bank loans - 6,728
6