Company registration number 11256550 (England and Wales)
M. BODY SURFACING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
M. BODY SURFACING LIMITED
COMPANY INFORMATION
Director
Mr M Body
Company number
11256550
Registered office
Hazelwood
Stockbury Valley
Stockbury
Sittingbourne
Kent
England
ME9 7QN
Accountants
Xeinadin Billericay Limited
Lakeview House
4 Woodbrook Crescent
Billericay
Essex
CM12 0EQ
M. BODY SURFACING LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 6
M. BODY SURFACING LIMITED
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF M. BODY SURFACING LIMITED FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of M. Body Surfacing Limited for the year ended 31 March 2025 which comprise, the 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 at https://www.icaew.com/regulation.

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

It is your duty to ensure that M. Body Surfacing 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 M. Body Surfacing Limited. You consider that M. Body Surfacing 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 M. Body Surfacing 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 f inancial statements.

Xeinadin Billericay Limited
Lakeview House
4 Woodbrook Crescent
Billericay
Essex
CM12 0EQ
1 September 2025
M. BODY SURFACING LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
9,253
9,224
Current assets
Debtors
4
9,374
12,058
Cash at bank and in hand
730
5,265
10,104
17,323
Creditors: amounts falling due within one year
5
(12,051)
(12,811)
Net current (liabilities)/assets
(1,947)
4,512
Total assets less current liabilities
7,306
13,736
Creditors: amounts falling due after more than one year
6
(1,250)
(4,250)
Provisions for liabilities
(1,758)
(1,753)
Net assets
4,298
7,733
Capital and reserves
Called up share capital
7
2
2
Profit and loss reserves
4,296
7,731
Total equity
4,298
7,733
M. BODY SURFACING LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 3 -

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 1 September 2025
Mr M Body
Director
Company registration number 11256550 (England and Wales)
M. BODY SURFACING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
1
Accounting policies
Company information

M. Body Surfacing Limited is a private company limited by shares incorporated in England and Wales. The registered office is Hazelwood, Stockbury Valley, Stockbury, Sittingbourne, Kent, England, ME9 7QN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents the fair value net invoiced sales of services, excluding value added tax, (having regard to the fulfilment of contractual obligations).

1.3
Tangible fixed assets

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
15% on reducing balance
Office buildings
15% on reducing balance
Computers
20% on reducing balance
Motor vehicles
25% on reducing balance
1.4
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 directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax

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.

M. BODY SURFACING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -
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.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024
21,061
Additions
2,235
At 31 March 2025
23,296
Depreciation and impairment
At 1 April 2024
11,837
Depreciation charged in the year
2,206
At 31 March 2025
14,043
Carrying amount
At 31 March 2025
9,253
At 31 March 2024
9,224
M. BODY SURFACING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
2,128
1,232
Other debtors
7,246
10,826
9,374
12,058
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
3,000
3,000
Trade creditors
75
896
Taxation and social security
6,156
7,829
Other creditors
2,820
1,086
12,051
12,811
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
1,250
4,250
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
A of £1 each
1
1
1
1
B of £1 each
1
1
1
1
2
2
2
2
2025-03-31 2024-04-01 false false false 01 September 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr M Body 11256550 2024-04-01 2025-03-31 11256550 bus:Director1 2024-04-01 2025-03-31 11256550 bus:RegisteredOffice 2024-04-01 2025-03-31 11256550 2025-03-31 11256550 2024-03-31 11256550 core:OtherPropertyPlantEquipment 2025-03-31 11256550 core:OtherPropertyPlantEquipment 2024-03-31 11256550 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 11256550 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 11256550 core:ShareCapital 2025-03-31 11256550 core:ShareCapital 2024-03-31 11256550 core:RetainedEarningsAccumulatedLosses 2025-03-31 11256550 core:RetainedEarningsAccumulatedLosses 2024-03-31 11256550 core:ShareCapitalOrdinaryShareClass1 2025-03-31 11256550 core:ShareCapitalOrdinaryShareClass1 2024-03-31 11256550 core:ShareCapitalOrdinaryShareClass2 2025-03-31 11256550 core:ShareCapitalOrdinaryShareClass2 2024-03-31 11256550 core:ShareCapitalOrdinaryShares 2025-03-31 11256550 core:ShareCapitalOrdinaryShares 2024-03-31 11256550 core:PlantMachinery 2024-04-01 2025-03-31 11256550 core:FurnitureFittings 2024-04-01 2025-03-31 11256550 core:ComputerEquipment 2024-04-01 2025-03-31 11256550 core:MotorVehicles 2024-04-01 2025-03-31 11256550 2023-04-01 2024-03-31 11256550 core:OtherPropertyPlantEquipment 2024-03-31 11256550 core:OtherPropertyPlantEquipment 2024-04-01 2025-03-31 11256550 core:CurrentFinancialInstruments 2025-03-31 11256550 core:CurrentFinancialInstruments 2024-03-31 11256550 core:WithinOneYear 2025-03-31 11256550 core:WithinOneYear 2024-03-31 11256550 core:Non-currentFinancialInstruments 2025-03-31 11256550 core:Non-currentFinancialInstruments 2024-03-31 11256550 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 11256550 bus:OrdinaryShareClass2 2024-04-01 2025-03-31 11256550 bus:OrdinaryShareClass1 2025-03-31 11256550 bus:OrdinaryShareClass1 2024-03-31 11256550 bus:OrdinaryShareClass2 2025-03-31 11256550 bus:OrdinaryShareClass2 2024-03-31 11256550 bus:AllOrdinaryShares 2025-03-31 11256550 bus:AllOrdinaryShares 2024-03-31 11256550 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11256550 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11256550 bus:FRS102 2024-04-01 2025-03-31 11256550 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 11256550 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP