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BODO DEVELOPMENTS LIMITED

Registered Number
11204552
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

BODO DEVELOPMENTS LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Director | LANYON, Richard Cruddas Bennicke

Registered Address | 12-13 Lansdowne Terrace
| Newcastle Upon Tyne
| NE3 1HN

Registered Number | 11204552 (England and Wales)

BODO DEVELOPMENTS LIMITED
Balance Sheet as at
31 December 2024

| Notes | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Stocks | 3 | 5,130,001 |  |  |  | 5,399,000 |  |
Debtors | 4 | 49,685 |  |  |  | 11,942 |  |
Cash at bank and on hand |  | 12,309 |  |  |  | 903 |  |
|  | 5,191,995 |  |  |  | 5,411,845 |  |
Creditors amounts falling due within one year | 5 | (1,764,432) |  |  |  | (1,006,029) |  |
Net current assets (liabilities) |  |  |  | 3,427,563 |  |  |  | 4,405,816
Total assets less current liabilities |  |  |  | 3,427,563 |  |  |  | 4,405,816
Creditors amounts falling due after one year | 6 |  |  | (8,315,191) |  |  |  | (5,570,728)
Net assets |  |  |  | (4,887,628) |  |  |  | (1,164,912)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | (4,887,629) |  |  |  | (1,164,913)
Shareholders' funds |  |  |  | (4,887,628) |  |  |  | (1,164,912)

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 5 May 2026, and are signed on its behalf by:
LANYON, Richard Cruddas Bennicke Director Registered Company No. 11204552

BODO DEVELOPMENTS LIMITED
Notes to the Financial Statements
for the year ended 31 December 2024

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Revenue from the sale of goods is recognised when all the following conditions are satisfied: • the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; • the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; • the amount of revenue can be measured reliably; • it is probable that the economic benefits associated with the transaction will flow to the Company; and • the costs incurred or to be incurred in respect of the transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Corporation tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price).

2. | Average number of employees
--- | ---
| This note excludes directors.

|  | 2024 |  | 2023
| Average number of employees during the year | 0 |  | 0

3. | Stocks
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Work in progress | 5,130,001 |  | 5,399,000
| Total | 5,130,001 |  | 5,399,000

4. | Debtors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed by group undertakings | 37,749 |  | 6,081
| Other debtors | 11,936 |  | 5,861
| Total | 49,685 |  | 11,942

5. | Creditors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 129,574 |  | 154,961
| Amounts owed to related parties | 1,611,058 |  | 679,242
| Other creditors | 3,000 |  | 153,676
| Accrued liabilities and deferred income | 20,800 |  | 18,150
| Total | 1,764,432 |  | 1,006,029

6. | Creditors: amounts due after one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 8,315,191 |  | 5,570,728
| Total | 8,315,191 |  | 5,570,728

7. | Related party transactions
--- | ---
| The company incurred management charges of £957,030 (2023 - £715,405) from other group members in the course of the year

8. | Controlling party
--- | ---
| The name of the parent of the smallest group for which consolidated financial statements are drawn up of which this entity is a member: Hadrian Real Estate plc The parent's registered office address is: Rotterdam House 116 Quayside Newcastle upon Tyne NE1 3DY