6 June 2024 false No description of principal activity Taxfiler 2024.6 SC812873 business:PrivateLimitedCompanyLtd 2024-06-06 2025-06-30 SC812873 2024-06-05 SC812873 2024-06-06 2025-06-30 SC812873 business:AuditExempt-NoAccountantsReport 2024-06-06 2025-06-30 SC812873 business:FilletedAccounts 2024-06-06 2025-06-30 SC812873 2025-06-30 SC812873 business:Director1 2024-06-06 2025-06-30 SC812873 business:Director2 2024-06-06 2025-06-30 SC812873 business:RegisteredOffice 2024-06-06 2025-06-30 SC812873 core:WithinOneYear 2025-06-30 SC812873 core:ShareCapital core:PreviouslyStatedAmount 2025-06-30 SC812873 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-06-30 SC812873 core:PreviouslyStatedAmount 2025-06-30 SC812873 business:SmallEntities 2024-06-06 2025-06-30 SC812873 countries:Scotland 2024-06-06 2025-06-30 SC812873 core:PlantMachinery 2024-06-06 2025-06-30 SC812873 core:Goodwill 2024-06-05 SC812873 core:Goodwill 2024-06-06 2025-06-30 SC812873 core:Goodwill 2025-06-30 SC812873 core:PlantMachinery 2024-06-05 SC812873 core:PlantMachinery 2025-06-30 iso4217:GBP xbrli:pure
Company Registration No. SC812873 (Scotland)
Bodhi & The Birchtree Limited Unaudited accounts for the period from 6 June 2024 to 30 June 2025
Bodhi & The Birchtree Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Bodhi & The Birchtree Limited Company Information for the period from 6 June 2024 to 30 June 2025
Directors
Abigale Rose Herd Glen Scott Gardiner
Company Number
SC812873 (Scotland)
Registered Office
1 Haymount Park Cupar Fife KY15 4AD Scotland
Accountants
Williams Martin Limited 1st Floor, Unit 4, Thornbury Office Park Midland Way Thornbury Bristol South Glos BS35 2BS
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Bodhi & The Birchtree Limited Statement of financial position as at 30 June 2025
2025
Notes
£
Fixed assets
Intangible assets
4
4,000
Tangible assets
5
1,719
5,719
Current assets
Inventories
5,000
Creditors: amounts falling due within one year
6
(25,262)
Net current liabilities
(20,262)
Net liabilities
(14,543)
Capital and reserves
Called up share capital
100
Profit and loss account
(14,643)
Shareholders' funds
(14,543)
For the period ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 3 March 2026 and were signed on its behalf by
Glen Scott Gardiner Director Company Registration No. SC812873
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Bodhi & The Birchtree Limited Notes to the Accounts for the period from 6 June 2024 to 30 June 2025
1
Statutory information
Bodhi & The Birchtree Limited is a private company, limited by shares, registered in Scotland, registration number SC812873. The registered office is 1 Haymount Park, Cupar, Fife, KY15 4AD, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of 3 years.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on cost
4
Intangible fixed assets
Goodwill
£
Cost
At 6 June 2024
-
Additions
6,000
At 30 June 2025
6,000
Amortisation
At 6 June 2024
-
Charge for the period
2,000
At 30 June 2025
2,000
Net book value
At 30 June 2025
4,000
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Bodhi & The Birchtree Limited Notes to the Accounts for the period from 6 June 2024 to 30 June 2025
5
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 6 June 2024
-
Additions
2,292
At 30 June 2025
2,292
Depreciation
Charge for the period
573
At 30 June 2025
573
Net book value
At 30 June 2025
1,719
6
Creditors: amounts falling due within one year
2025
£
Bank loans and overdrafts
534
VAT
160
Other creditors
24,568
25,262
7
Average number of employees
During the period the average number of employees was 2.
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