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BODYPHARM LIMITED

Registered Number
04710473
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

BODYPHARM LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Director

HOYLE, David Bradley

Company Secretary

MOORHOUSE, Philipa Joann Taylor

Registered Address

6 Tywarnhayle Square
Perranporth
Truro
TR6 0ER

Registered Number

04710473 (England and Wales)
BODYPHARM LIMITED
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets41419
1419
Current assets
Stocks15,93117,406
Debtors16,57820,652
Cash at bank and on hand164,871145,181
197,380183,239
Creditors amounts falling due within one year(10,914)(17,727)
Net current assets (liabilities)186,466165,512
Total assets less current liabilities186,480165,531
Provisions for liabilities(3)(4)
Net assets186,477165,527
Capital and reserves
Called up share capital22
Profit and loss account186,475165,525
Shareholders' funds186,477165,527
The financial statements were approved and authorised for issue by the Director on 17 June 2025, and are signed on its behalf by:
HOYLE, David Bradley
Director
Registered Company No. 04710473
BODYPHARM LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Office Equipment18
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20252024
Average number of employees during the year11
3.Intangible assets

Total

£
Cost or valuation
At 01 April 243,000
At 31 March 253,000
Amortisation and impairment
At 01 April 243,000
At 31 March 253,000
Net book value
At 31 March 25-
At 31 March 24-
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 244,241
At 31 March 254,241
Depreciation and impairment
At 01 April 244,222
Charge for year5
At 31 March 254,227
Net book value
At 31 March 2514
At 31 March 2419