REGISTERED NUMBER: 11550111 (England and Wales)

BACK AND BODY BEDFORD (GREAT DENHAM)

LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTORS:

Mrs S A Golden

R P Evans

M W Mansfield

REGISTERED OFFICE:

22-24 Harborough Road

Kingsthorpe

Northampton

NN2 7AZ

REGISTERED NUMBER:

11550111 (England and Wales)

ACCOUNTANTS:

Phipps Henson McAllister

Chartered Accountants

22-24 Harborough Road

Kingsthorpe

Northampton

NN2 7AZ

FIXED ASSETS

Tangible assets

4

66,664

30,211

CURRENT ASSETS

Stocks

2,365

1,029

Debtors

5

58,790

40,981

Cash at bank and in hand

62,505

77,196

123,660

119,206

CREDITORS

Amounts falling due within one year

6

92,030

72,206

NET CURRENT ASSETS

31,630

47,000

TOTAL ASSETS LESS CURRENT LIABILITIES

98,294

77,211

CREDITORS

Amounts falling due after more than one year

7

(75,204

)

(17,833

)

PROVISIONS FOR LIABILITIES

-

(7,553

)

NET ASSETS

23,090

51,825

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

22,990

51,725

SHAREHOLDERS' FUNDS

23,090

51,825

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 September 2025 and were signed on its behalf by:

Mrs S A Golden - Director

1.	STATUTORY INFORMATION

Back And Body Bedford (Great Denham) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Equipment

-

33% on reducing balance

Fixtures and fittings

-

33% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

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

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.

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.

Debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

Equipment

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

-

32,530

11,341

5,535

49,406

Additions

7,409

600

36,318

7,165

51,492

At 31 March 2025

7,409

33,130

47,659

12,700

100,898

DEPRECIATION

At 1 April 2024

-

14,534

1,600

3,061

19,195

Charge for year

-

6,091

7,306

1,642

15,039

At 31 March 2025

-

20,625

8,906

4,703

34,234

NET BOOK VALUE

At 31 March 2025

7,409

12,505

38,753

7,997

66,664

At 31 March 2024

-

17,996

9,741

2,474

30,211

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

23,133

28,987

Other debtors

18,727

-

Prepayments and accrued income

16,930

11,994

58,790

40,981

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,516

10,000

Other loans

9,120

-

Hire purchase contracts (see note 8)

-

2,748

Trade creditors

7,441

4,385

Amounts owed to group undertakings

5,175

9,925

Corporation tax

-

19,864

PAYE and NI

5,550

3,646

Other creditors

11,728

11,008

Directors' current accounts

30,000

-

Accruals and deferred income

19,500

10,630

92,030

72,206

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

46,182

17,833

Other loans - 2-5 years

29,022

-

75,204

17,833

8.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2025

2024

£

£

Net obligations repayable:

Within one year

-

2,748

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

75

Ordinary B

£1

75

75

25

Ordinary A

£1

25

25

100

100

10.	RELATED PARTY DISCLOSURES

The company was a 75% owned subsidiary of Back and Body (Holdings) Limited throughout the year, whose registered office address is:

22-24 Harborough Road

Kingsthorpe

Northampton

NN2 7AZ