REGISTERED NUMBER: 05224515 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Bodykind Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

C Heaton

G Mockford

REGISTERED OFFICE:

Trimble House

9 Bold Street

Warrington

Cheshire

WA1 1DN

REGISTERED NUMBER:

05224515 (England and Wales)

ACCOUNTANTS:

Raise

Chartered Accountants

Trimble House

9 Bold Street

Warrington

Cheshire

WA1 1DN

FIXED ASSETS

Tangible assets

4

93,969

117,206

CURRENT ASSETS

Stocks

402,897

462,065

Debtors

5

115,620

50,900

Cash at bank

316,966

462,686

835,483

975,651

CREDITORS

Amounts falling due within one year

6

444,044

436,650

NET CURRENT ASSETS

391,439

539,001

TOTAL ASSETS LESS CURRENT LIABILITIES

485,408

656,207

PROVISIONS FOR LIABILITIES

23,203

29,031

NET ASSETS

462,205

627,176

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

462,203

627,174

SHAREHOLDERS' FUNDS

462,205

627,176

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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

C Heaton - Director

1.	STATUTORY INFORMATION

Bodykind Ltd 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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Equipment, fixtures & fittings

-

15% on cost

Motor vehicles

-

15% on reducing balance

Computer equipment

-

33% on cost

Stocks

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

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities, such as trade and other debtors and creditors, loans, overdrafts and cash at bank, which are measured at amortised cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 18 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Equipment,

Plant and

fixtures

Motor

Computer

machinery

& fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

61,244

81,944

104,180

92,802

340,170

Additions

-

-

-

1,248

1,248

At 31 March 2025

61,244

81,944

104,180

94,050

341,418

DEPRECIATION

At 1 April 2024

18,086

81,166

37,765

85,947

222,964

Charge for year

10,790

248

9,962

3,485

24,485

At 31 March 2025

28,876

81,414

47,727

89,432

247,449

NET BOOK VALUE

At 31 March 2025

32,368

530

56,453

4,618

93,969

At 31 March 2024

43,158

778

66,415

6,855

117,206

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

28,630

32,388

Other debtors

86,990

18,512

115,620

50,900

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

205,674

227,668

Taxation and social security

108,284

87,831

Other creditors

130,086

121,151

444,044

436,650

7.	ULTIMATE CONTROLLING PARTY

The company is a 100% subsidiary of Bodykind Holdings Limited, a company registered in the UK at Trimble House, 9 Bold Street, Warrington, WA1 1DN.