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Registration number: 14200546

BOD Consulting Ltd

Filleted Annual Report and Unaudited Abridged Financial Statements

for the Period from 28 June 2022 to 30 June 2023

 

BOD Consulting Ltd

Contents

Company Information

1

Accountants' Report

2

Abridged Balance Sheet

3 to 4

Notes to the Unaudited Abridged Financial Statements

5 to 7

 

BOD Consulting Ltd

Company Information

Director

Mr A J Thompson

Registered office

Flat 6 Marine House
Golden Mile View
Newport
South Wales
NP20 3PL

Accountants

HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
South Wales
NP10 8FY

 

Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
BOD Consulting Ltd
for the Period Ended 30 June 2023

This report is made solely to the Board of Directors of BOD Consulting Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of BOD Consulting Ltd and state those matters that we have agreed to state to the Board of Directors of BOD Consulting Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BOD Consulting Ltd and its Board of Directors as a body for our work or for this report.

As described on the balance sheet you are responsible for the compilation of the accounts for the period ended 30 June 2023, as set out on pages 3 to 7, and you consider that the company is exempt from an audit. In accordance with your instructions we have compiled the unaudited accounts from the accounting records and from information and explanations supplied to us.














HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
South Wales
NP10 8FY

26 January 2024

 

BOD Consulting Ltd

(Registration number: 14200546)
Abridged Balance Sheet as at 30 June 2023

Note

2023
£

Current assets

 

Debtors

2,722

Cash at bank and in hand

 

1,368

 

4,090

Prepayments and accrued income

 

280

Creditors: Amounts falling due within one year

(3,641)

Total assets less current liabilities

 

729

Accruals and deferred income

 

(720)

Net assets

 

9

Capital and reserves

 

Called up share capital

5

1

Retained earnings

8

Shareholders' funds

 

9

 

BOD Consulting Ltd

(Registration number: 14200546)
Abridged Balance Sheet as at 30 June 2023

For the financial period ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

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

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 26 January 2024
 

.........................................

Mr A J Thompson
Director

 

BOD Consulting Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 28 June 2022 to 30 June 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Flat 6 Marine House
Golden Mile View
Newport
South Wales
NP20 3PL

These financial statements were authorised for issue by the director on 26 January 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

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 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.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

BOD Consulting Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 28 June 2022 to 30 June 2023

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

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.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

 

BOD Consulting Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 28 June 2022 to 30 June 2023

4

Related party transactions

Key management personnel

Director

Summary of transactions with key management

During the period the company made unsecured, interest free, repayable on demand loans to the director. At the balance sheet date the amount owed to the company was £2,722.
 

Transactions with the director

2023

At 28 June 2022
£

Advances to director
£

Repayments by director
£

At 30 June 2023
£

Mr A J Thompson

Advances and Repayments

-

10,434

(7,712)

2,722

         
       

 

Director's remuneration

The director's remuneration for the period was as follows:

2023
£

Remuneration

11,702

5

Share capital

Allotted, called up and fully paid shares

 

2023

 

No.

£

Ordinary Shares of £1 each

1

1

     

New shares allotted

During the period 1 Ordinary Shares having an aggregate nominal value of £1 were allotted for an aggregate consideration of £1.