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REGISTERED NUMBER: 10166446 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2024

for

BOD Groundworks Limited

BOD Groundworks Limited (Registered number: 10166446)






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


BOD Groundworks Limited

Company Information
for the Year Ended 31 May 2024







DIRECTOR: Mr D J Tyers





SECRETARY: Mrs H J Tyers





REGISTERED OFFICE: Ivy Cottage
Middle Street
Owston
Oakham
Rutland
LE15 8DN





REGISTERED NUMBER: 10166446 (England and Wales)





ACCOUNTANTS: SRB Associates (Leicestershire) Limited
Pera Business Park
Nottingham Road
Melton Mowbray
Leicestershire
LE13 0PB

BOD Groundworks Limited (Registered number: 10166446)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 71,790 65,235

CURRENT ASSETS
Stocks 20,118 14,338
Debtors 5 738 2,827
Cash at bank 10,576 5,144
31,432 22,309
CREDITORS
Amounts falling due within one year 6 86,814 73,033
NET CURRENT LIABILITIES (55,382 ) (50,724 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

16,408

14,511

CREDITORS
Amounts falling due after more than one year 7 15,551 12,697
NET ASSETS 857 1,814

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 757 1,714
SHAREHOLDERS' FUNDS 857 1,814

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.

BOD Groundworks Limited (Registered number: 10166446)

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 10 February 2025 and were signed by:





Mr D J Tyers - Director


BOD Groundworks Limited (Registered number: 10166446)

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

1. STATUTORY INFORMATION

BOD Groundworks 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
Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each assets over its expected useful life, as follow:

Plant and equipment - 20% Reducing Balance Basis
Motor vehicles - 20% Reducing Balance Basis
Computer Equipment - 33.3% Straight Line Basis

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

BOD Groundworks Limited (Registered number: 10166446)

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

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 June 2023 76,860 32,140 145 109,145
Additions 25,350 - - 25,350
At 31 May 2024 102,210 32,140 145 134,495
DEPRECIATION
At 1 June 2023 25,184 18,581 145 43,910
Charge for year 15,405 3,390 - 18,795
At 31 May 2024 40,589 21,971 145 62,705
NET BOOK VALUE
At 31 May 2024 61,621 10,169 - 71,790
At 31 May 2023 51,676 13,559 - 65,235

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 576 2,545
Other debtors 162 282
738 2,827

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade creditors 7,138 5,282
Taxation and social security (4,720 ) (2,390 )
Other creditors 84,396 70,141
86,814 73,033

BOD Groundworks Limited (Registered number: 10166446)

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

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.24 31.5.23
£    £   
Hire purchase contracts 15,551 12,697

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.5.24 31.5.23
value: £    £   
100 Ordinary £1 100 100

9. RELATED PARTY DISCLOSURES

Included in other creditors is an amount of £82,606 (2023 : £68,278) due to Mr D J Tyers. The amount due to the director is interest free and repayable on demand.

10. ULTIMATE CONTROLLING PARTY

The controlling parties are Mr D J Tyers, the director and Mrs H J Tyers, the secretary of the company who own an equal 50% share of the issued share capital.