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REGISTERED NUMBER: 09588672 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2024

for

Bodwrog Limited

Bodwrog Limited (Registered number: 09588672)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

Bodwrog Limited

Company Information
for the Year Ended 31 May 2024







DIRECTOR: Mr D R Williams





REGISTERED OFFICE: Adeilad St.Davids Building
Stryd Lombard Street
Porthmadog
Gwynedd
LL49 9AP





REGISTERED NUMBER: 09588672 (England and Wales)





ACCOUNTANTS: Dunn & Ellis Cyf
Chartered Accountants
Adeilad St David's Building
Stryd Lombard Street
Porthmadog
Gwynedd
LL49 9AP

Bodwrog Limited (Registered number: 09588672)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 135,680 142,134

CURRENT ASSETS
Debtors 5 607 1,117
Cash at bank 149,014 129,490
149,621 130,607
CREDITORS
Amounts falling due within one year 6 203,047 195,729
NET CURRENT LIABILITIES (53,426 ) (65,122 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

82,254

77,012

CREDITORS
Amounts falling due after more than one
year

7

(11,042

)

(17,197

)

PROVISIONS FOR LIABILITIES (8,463 ) (9,321 )
NET ASSETS 62,749 50,494

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 62,649 50,394
SHAREHOLDERS' FUNDS 62,749 50,494

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 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.

Bodwrog Limited (Registered number: 09588672)

Balance Sheet - continued
31 May 2024


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 January 2025 and were signed by:





Mr D R Williams - Director


Bodwrog Limited (Registered number: 09588672)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Bodwrog 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.

Improvements to property - 2% straight line
Plant & machinery - 20% reducing balance
Fixtures & fittings - 20% reducing balance
Computer equipment - 20% reducing balance

Fixed assets are stated at their cost prices less accumulated depreciation and less any amounts recognised in respect of impairment.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

Bodwrog Limited (Registered number: 09588672)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 June 2023 96,172 107,417 203,589
Additions - 4,782 4,782
At 31 May 2024 96,172 112,199 208,371
DEPRECIATION
At 1 June 2023 2,781 58,674 61,455
Charge for year 398 10,838 11,236
At 31 May 2024 3,179 69,512 72,691
NET BOOK VALUE
At 31 May 2024 92,993 42,687 135,680
At 31 May 2023 93,391 48,743 142,134

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Other debtors 607 1,117

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans and overdrafts 6,096 5,726
Trade creditors - 59
Taxation and social security 16,641 19,739
Other creditors 180,310 170,205
203,047 195,729

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.24 31.5.23
£    £   
Bank loans 11,042 17,197

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 936

Bodwrog Limited (Registered number: 09588672)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

8. SECURED DEBTS

The following secured debts are included within creditors:

31.5.24 31.5.23
£    £   
Bank loans 17,138 22,923

The following charges, full details of which are available on the Companies House website, have been registered on the company's record:

Charge code: 0958 8672 0001

Date created: 21 June 2017

Entitled persons: National Westminster Bank plc

Brief description: Contains a fixed and floating charge etc.

9. RELATED PARTY DISCLOSURES

The director's loan account remained in credit throughout the year.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Bodwrog Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bodwrog Limited for the year ended 31 May 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Bodwrog Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bodwrog Limited and state those matters that we have agreed to state to the director of Bodwrog Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bodwrog Limited and its director for our work or for this report.

It is your duty to ensure that Bodwrog Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Bodwrog Limited. You consider that Bodwrog Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Bodwrog Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Dunn & Ellis Cyf
Chartered Accountants
Adeilad St David's Building
Stryd Lombard Street
Porthmadog
Gwynedd
LL49 9AP


Date: .............................................