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REGISTERED NUMBER: 08869332 (England and Wales)












BODIES IN DESIGN LIMITED

Unaudited Financial Statements

for the Year Ended 31 March 2023






BODIES IN DESIGN LIMITED (REGISTERED NUMBER: 08869332)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BODIES IN DESIGN LIMITED

Company Information
for the Year Ended 31 March 2023







DIRECTOR: A P Moir





REGISTERED OFFICE: Flat 3
The Rock
Reigate Hill
Reigate
Surrey
RH2 9PL





REGISTERED NUMBER: 08869332 (England and Wales)





ACCOUNTANTS: The Bailey Partnership
Chartered Accountants
The Old Mill, Kings Mill
Kings Mill Lane
South Nutfield
Surrey
RH1 5NB

BODIES IN DESIGN LIMITED (REGISTERED NUMBER: 08869332)

Balance Sheet
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 23,964 29,268

CURRENT ASSETS
Debtors 5 9,275 2,377
Cash at bank 8,581 16,063
17,856 18,440
CREDITORS
Amounts falling due within one year 6 40,958 46,570
NET CURRENT LIABILITIES (23,102 ) (28,130 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

862

1,138

CAPITAL AND RESERVES
Called up share capital 8 4 4
Retained earnings 9 858 1,134
SHAREHOLDERS' FUNDS 862 1,138

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps 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 Sections 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 February 2024 and were signed by:





A P Moir - Director


BODIES IN DESIGN LIMITED (REGISTERED NUMBER: 08869332)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Bodies in Design Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

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.
Plant and machinery - 15% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 25% on reducing balance

Fixed assets do not require replacement of parts or the cost of major inspections to be recognised separately.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 tax
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 have been enacted or substantively enacted by the year end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

BODIES IN DESIGN LIMITED (REGISTERED NUMBER: 08869332)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

2. ACCOUNTING POLICIES - continued

Holiday pay
No liability is recognised in respect of holiday pay as employees are unable to carry forward holiday into future periods.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2022
and 31 March 2023 40,424 29,771 1,261 71,456
DEPRECIATION
At 1 April 2022 28,723 12,913 552 42,188
Charge for year 1,755 3,372 177 5,304
At 31 March 2023 30,478 16,285 729 47,492
NET BOOK VALUE
At 31 March 2023 9,946 13,486 532 23,964
At 31 March 2022 11,701 16,858 709 29,268

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 1,740 1,740
Directors' loan accounts 7,535 -
Prepayments and accrued income - 637
9,275 2,377

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts (see note 7) 25,505 32,231
Trade creditors 107 108
Tax 6,902 6,307
Social security and other taxes 563 236
VAT 6,181 3,672
Other creditors - 2,661
Directors' loan accounts - 405
Accrued expenses 1,700 950
40,958 46,570

BODIES IN DESIGN LIMITED (REGISTERED NUMBER: 08869332)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

7. LOANS

An analysis of the maturity of loans is given below:

2023 2022
£    £   
Amounts falling due within one year or on demand:
Bank loans 25,505 32,231

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1 Ordinary A £1 1 1
1 Ordinary B £1 1 1
1 Ordinary C £1 1 1
1 Ordinary D £1 1 1
4 4

9. RESERVES
Retained
earnings
£   

At 1 April 2022 1,134
Profit for the year 23,724
Dividends (24,000 )
At 31 March 2023 858