REGISTERED NUMBER: 11612956 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

BODA Group Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

T L Palmer

M E J Bevis

P Kelsey

M P Stone

REGISTERED OFFICE:

5 Kayes Walk

Nottingham

NG1 1PY

REGISTERED NUMBER:

11612956 (England and Wales)

ACCOUNTANTS:

Wright Vigar Limited

Chartered Accountants & Business Advisers

Northgate House

Northgate

Sleaford

Lincolnshire

NG34 7BZ

FIXED ASSETS

Intangible assets

4

10,500

-

Investments

5

80,253

253

90,753

253

CURRENT ASSETS

Debtors

6

340,529

18,600

CREDITORS

Amounts falling due within one year

7

1,950

24,795

NET CURRENT ASSETS/(LIABILITIES)

338,579

(6,195

)

TOTAL ASSETS LESS CURRENT LIABILITIES

429,332

(5,942

)

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

429,232

(6,042

)

SHAREHOLDERS' FUNDS

429,332

(5,942

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 September 2025 and were signed on its behalf by:

T L Palmer - Director

1.	STATUTORY INFORMATION

BODA Group 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Additions

10,500

At 31 December 2024

10,500

NET BOOK VALUE

At 31 December 2024

10,500

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2024

253

Additions

80,000

At 31 December 2024

80,253

NET BOOK VALUE

At 31 December 2024

80,253

At 31 December 2023

253

Investments in subsidiaries, associates and joint ventures accounted for in accordance with the cost

model are recorded at cost less any accumulated impairment losses.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Amounts owed by group undertakings

322,024

-

Other debtors

18,505

18,600

340,529

18,600

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Other creditors

1,950

24,795

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary

1

100

100

9.	RELATED PARTY DISCLOSURES

Amounts owed by subsidiaries included in debtors £340,524 (2023 £18,500)

Amounts owed to subsidiaries included in creditors £0 (2023 £22,682)

Dividend received from subsidiaries £795,917 (2023 £186,000)