2020-11-01 07821971 2021-10-31 07821971 2020-11-01 2021-10-31 07821971 2020-10-31 07821971 2019-11-01 2020-10-31 07821971 uk-core:WithinOneYear 2020-10-31 07821971 uk-core:WithinOneYear 2021-10-31 07821971 uk-core:AfterOneYear 2020-10-31 07821971 uk-core:AfterOneYear 2021-10-31 07821971 uk-core:ShareCapital 2021-10-31 07821971 uk-core:ShareCapital 2020-10-31 07821971 uk-core:RetainedEarningsAccumulatedLosses 2021-10-31 07821971 uk-core:RetainedEarningsAccumulatedLosses 2020-10-31 07821971 uk-bus:Director1 2020-11-01 2021-10-31 07821971 uk-core:Buildings 2020-11-01 2021-10-31 07821971 uk-core:ToolsEquipment 2020-11-01 2021-10-31 07821971 uk-core:FurnitureFittings 2020-11-01 2021-10-31 07821971 uk-core:ToolsEquipment 2020-10-31 07821971 uk-core:FurnitureFittings 2020-10-31 07821971 uk-core:Buildings 2020-10-31 07821971 uk-core:Buildings 2021-10-31 07821971 uk-core:FurnitureFittings 2021-10-31 07821971 uk-core:ToolsEquipment 2021-10-31 07821971 uk-core:WithinOneYear 2021-10-31 07821971 uk-core:WithinOneYear 2020-10-31 07821971 uk-core:AfterOneYear uk-core:Secured 2021-10-31 07821971 uk-core:AfterOneYear uk-core:Secured 2020-10-31 iso4217:GBP xbrli:pure 07821971 uk-bus:AuditExemptWithAccountantsReport 2020-11-01 2021-10-31 07821971 uk-bus:FRS102 2020-11-01 2021-10-31 07821971 uk-bus:FullAccounts 2020-11-01 2021-10-31 07821971 uk-bus:PrivateLimitedCompanyLtd 2020-11-01 2021-10-31
Body Base Limited
Registered Number:07821971
For the year ended 31 October 2021
England and Wales
Unaudited Financial Statements
2
Registered Number :
07821971
As at 31 October 2021
Body Base Limited
Statement of Financial Position
£
£
2020
2021
Notes
Fixed assets
Property, plant and equipment
20,979
24,012
2
20,979
24,012
Current assets
Inventories
500
500
3
Trade and other receivables
1,000
1,000
4
12,790
Cash and cash equivalents
4,487
5,987
14,290
Trade and other payables: amounts falling due within one
year
(48,735)
(39,172)
5
(34,445)
(33,185)
Net current liabilities
Total assets less current liabilities
(12,206)
(10,433)
Trade and other payables: amounts falling due after more
than one year
(28,613)
(21,898)
6
(34,104)
Net liabilities
(39,046)
Capital and reserves
Called up share capital
2
2
Retained earnings
(34,106)
(39,048)
(34,104)
(39,046)
Shareholders' funds
For the year ended 31 October 2021 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2021 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of
each financial year and of its profit or loss for each financial year in accordance with the requirements of Section
394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial
statements, so far as applicable to the company.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
P A Greenwell Director
These financial statements were approved and authorised for issue by the Board on 19 August 2022 and were signed by:
The notes form part of these financial statements
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For the year ended 31 October 2021
Body Base Limited
Notes to the Financial Statements
Statutory Information
Body Base Limited is a private limited company, limited by shares, domiciled in England and Wales, registration
number 07821971.
Registered address:
185A Portland Road
Hove
East Sussex
BN3 5QJ
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Property, plant and equipment
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Improvements to property
10% Straight line
33% Reducing balance
Computer equipment
25% Reducing balance
Fixtures and fittings
Inventories
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Hire purchase and leasing commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
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4
For the year ended 31 October 2021
Body Base Limited
Notes to the Financial Statements Continued
2. Property, plant and equipment
Total
Computer
equipment
Fixtures and
fittings
Improvements
to property
£
£
£
£
Cost or
valuation
At 01 November 2020
49,491
314
2,995
46,182
At 31 October 2021
46,182
2,995
314
49,491
Provision for depreciation and impairment
At 01 November 2020
25,479
314
2,743
22,422
Charge for year
3,033
-
63
2,970
At 31 October 2021
28,512
314
2,806
25,392
At 31 October 2021
Net book value
20,790
189
-
20,979
At 31 October 2020
23,760
252
-
24,012
3. Inventories
2020
2021
£
£
Stocks
500
500
4. Trade and other receivables
2020
2021
£
£
Other debtors
1,000
1,000
5. Trade and other payables: amounts falling due within one year
2020
2021
£
£
Bank loans and overdraft
6,759
4,970
Trade creditors
1,440
1,440
Taxation and social security
4,141
2,863
Other creditors
26,832
39,462
39,172
48,735
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5
For the year ended 31 October 2021
Body Base Limited
Notes to the Financial Statements Continued
6. Trade and other payables: amounts falling due after more than one year
2020
2021
£
£
Bank loans and overdraft
21,898
28,613
7. Directors advances and guarantees
The financial statements have been prepared on a going concern basis. The company's ongoing activities are
dependent upon the support of the directors who have undertaken to provide such support for the forseeable future.
8. Average number of persons employed
During the year the average number of employees was 1 (2020 : 1)
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