2023-01-012023-12-312023-12-31false10849655BODHI & DIGBY LTD2024-07-30iso4217:GBPxbrli:pure108496552023-01-01108496552023-12-31108496552023-01-012023-12-31108496552022-01-01108496552022-12-31108496552022-01-012022-12-3110849655bus:SmallEntities2023-01-012023-12-3110849655bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3110849655bus:FullAccounts2023-01-012023-12-3110849655bus:PrivateLimitedCompanyLtd2023-01-012023-12-3110849655core:WithinOneYear2023-12-3110849655core:AfterOneYear2023-12-3110849655core:WithinOneYear2022-12-3110849655core:AfterOneYear2022-12-3110849655core:ShareCapital2023-12-3110849655core:SharePremium2023-12-3110849655core:RevaluationReserve2023-12-3110849655core:OtherReservesSubtotal2023-12-3110849655core:RetainedEarningsAccumulatedLosses2023-12-3110849655core:ShareCapital2022-12-3110849655core:SharePremium2022-12-3110849655core:RevaluationReserve2022-12-3110849655core:OtherReservesSubtotal2022-12-3110849655core:RetainedEarningsAccumulatedLosses2022-12-3110849655core:LandBuildings2023-12-3110849655core:PlantMachinery2023-12-3110849655core:Vehicles2023-12-3110849655core:FurnitureFittings2023-12-3110849655core:OfficeEquipment2023-12-3110849655core:NetGoodwill2023-12-3110849655core:IntangibleAssetsOtherThanGoodwill2023-12-3110849655core:ListedExchangeTraded2023-12-3110849655core:UnlistedNon-exchangeTraded2023-12-3110849655core:LandBuildings2022-12-3110849655core:PlantMachinery2022-12-3110849655core:Vehicles2022-12-3110849655core:FurnitureFittings2022-12-3110849655core:OfficeEquipment2022-12-3110849655core:NetGoodwill2022-12-3110849655core:IntangibleAssetsOtherThanGoodwill2022-12-3110849655core:ListedExchangeTraded2022-12-3110849655core:UnlistedNon-exchangeTraded2022-12-3110849655core:LandBuildings2023-01-012023-12-3110849655core:PlantMachinery2023-01-012023-12-3110849655core:Vehicles2023-01-012023-12-3110849655core:FurnitureFittings2023-01-012023-12-3110849655core:OfficeEquipment2023-01-012023-12-3110849655core:NetGoodwill2023-01-012023-12-3110849655core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3110849655core:ListedExchangeTraded2023-01-012023-12-3110849655core:UnlistedNon-exchangeTraded2023-01-012023-12-3110849655core:MoreThanFiveYears2023-01-012023-12-3110849655core:Non-currentFinancialInstruments2023-12-3110849655core:Non-currentFinancialInstruments2022-12-3110849655dpl:CostSales2023-01-012023-12-3110849655dpl:DistributionCosts2023-01-012023-12-3110849655core:LandBuildings2023-01-012023-12-3110849655core:PlantMachinery2023-01-012023-12-3110849655core:Vehicles2023-01-012023-12-3110849655core:FurnitureFittings2023-01-012023-12-3110849655core:OfficeEquipment2023-01-012023-12-3110849655dpl:AdministrativeExpenses2023-01-012023-12-3110849655core:NetGoodwill2023-01-012023-12-3110849655core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3110849655dpl:GroupUndertakings2023-01-012023-12-3110849655dpl:ParticipatingInterests2023-01-012023-12-3110849655dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3110849655core:ListedExchangeTraded2023-01-012023-12-3110849655dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3110849655core:UnlistedNon-exchangeTraded2023-01-012023-12-3110849655dpl:CostSales2022-01-012022-12-3110849655dpl:DistributionCosts2022-01-012022-12-3110849655core:LandBuildings2022-01-012022-12-3110849655core:PlantMachinery2022-01-012022-12-3110849655core:Vehicles2022-01-012022-12-3110849655core:FurnitureFittings2022-01-012022-12-3110849655core:OfficeEquipment2022-01-012022-12-3110849655dpl:AdministrativeExpenses2022-01-012022-12-3110849655core:NetGoodwill2022-01-012022-12-3110849655core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3110849655dpl:GroupUndertakings2022-01-012022-12-3110849655dpl:ParticipatingInterests2022-01-012022-12-3110849655dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3110849655core:ListedExchangeTraded2022-01-012022-12-3110849655dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3110849655core:UnlistedNon-exchangeTraded2022-01-012022-12-3110849655core:NetGoodwill2023-12-3110849655core:IntangibleAssetsOtherThanGoodwill2023-12-3110849655core:LandBuildings2023-12-3110849655core:PlantMachinery2023-12-3110849655core:Vehicles2023-12-3110849655core:FurnitureFittings2023-12-3110849655core:OfficeEquipment2023-12-3110849655core:AfterOneYear2023-12-3110849655core:WithinOneYear2023-12-3110849655core:ListedExchangeTraded2023-12-3110849655core:UnlistedNon-exchangeTraded2023-12-3110849655core:ShareCapital2023-12-3110849655core:SharePremium2023-12-3110849655core:RevaluationReserve2023-12-3110849655core:OtherReservesSubtotal2023-12-3110849655core:RetainedEarningsAccumulatedLosses2023-12-3110849655core:NetGoodwill2022-12-3110849655core:IntangibleAssetsOtherThanGoodwill2022-12-3110849655core:LandBuildings2022-12-3110849655core:PlantMachinery2022-12-3110849655core:Vehicles2022-12-3110849655core:FurnitureFittings2022-12-3110849655core:OfficeEquipment2022-12-3110849655core:AfterOneYear2022-12-3110849655core:WithinOneYear2022-12-3110849655core:ListedExchange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BODHI & DIGBY LTD

Registered Number
10849655
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

BODHI & DIGBY LTD
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

Dr Adam Joseph Shohet
Ms Julie Patricia Thornton-Jones
Dr Zoe Diana Thornton-Jones

Registered Address

International House
12 Constance Street
London
E16 2DQ

Registered Number

10849655 (England and Wales)
BODHI & DIGBY LTD
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets32,8941,786
2,8941,786
Current assets
Stocks4283,348214,515
Debtors5127,79061,793
Cash at bank and on hand188,585103,351
599,723379,659
Creditors amounts falling due within one year6(255,644)(56,300)
Net current assets (liabilities)344,079323,359
Total assets less current liabilities346,973325,145
Net assets346,973325,145
Capital and reserves
Called up share capital11
Profit and loss account346,972325,144
Shareholders' funds346,973325,145
The financial statements were approved and authorised for issue by the Board of Directors on 30 July 2024, and are signed on its behalf by:
Dr Adam Joseph Shohet
Director
Dr Zoe Diana Thornton-Jones
Director

Registered Company No. 10849655
BODHI & DIGBY LTD
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment5
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year22
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 January 233,5173,517
Additions2,4932,493
At 31 December 236,0106,010
Depreciation and impairment
At 01 January 231,7311,731
Charge for year1,3851,385
At 31 December 233,1163,116
Net book value
At 31 December 232,8942,894
At 31 December 221,7861,786
4.Stocks

2023

2022

££
Finished goods283,348214,515
Total283,348214,515
5.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables-13,140
Other debtors123,07944,375
Prepayments and accrued income4,7114,278
Total127,79061,793
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables80,6376,967
Taxation and social security75,00849,044
Other creditors99,999289
Total255,64456,300
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.