REGISTERED NUMBER: 05724189 (England and Wales)

Unaudited Financial Statements

for the Year Ended 27 August 2025

for

BODYWORK DIRECT LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Accountants' Report

7

Director:

J D Blenkinsop

Secretary:

S Gowland

Registered office:

Beechburn Industrial Estate

Prospect Road

Crook

Co. Durham

DL15 8JN

Registered number:

05724189 (England and Wales)

Accountants:

Mitchell Gordon LLP

43 Coniscliffe Road

Darlington

Co. Durham

DL3 7EH

Fixed assets

Tangible assets

4

260,329

251,286

Investments

5

300,000

258,615

560,329

509,901

Current assets

Stocks

97,345

45,125

Debtors

310,108

223,100

Cash at bank

414,158

434,186

821,611

702,411

Creditors

Amounts falling due within one year

339,049

396,176

Net current assets

482,562

306,235

Total assets less current liabilities

1,042,891

816,136

Creditors

Amounts falling due after more than one year

(9,611

)

(28,376

)

Provisions for liabilities

(52,829

)

(40,606

)

Net assets

980,451

747,154

Capital and reserves

Called up share capital

100

100

Revaluation reserve

7

31,039

-

Retained earnings

949,312

747,054

Shareholders' funds

980,451

747,154

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 27 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 27 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 27 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 May 2026 and were signed by:

J D Blenkinsop - Director

1.	STATUTORY INFORMATION

Bodywork Direct 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 as modified by the revaluation of certain assets.

The financial statements have been prepared under the going concern basis of accounting.

Turnover

Turnover represents the value of work carried out during the year including amounts not yet invoiced, excluding value added tax. Income is being recognised according to the stage of completion of work done.

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, 10% on reducing balance and 5% on reducing balance

Fixtures and fittings

-

10% on cost and 10% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% 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.

Government grants

Government grants are released to the profit and loss account at appropriate rates to match against the cost in which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 28 August 2024

612,147

Additions

52,290

Disposals

(16,765

)

At 27 August 2025

647,672

DEPRECIATION

At 28 August 2024

360,861

Charge for year

41,221

Eliminated on disposal

(14,739

)

At 27 August 2025

387,343

NET BOOK VALUE

At 27 August 2025

260,329

At 27 August 2024

251,286

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST OR VALUATION

At 28 August 2024

258,615

Revaluations

41,385

At 27 August 2025

300,000

NET BOOK VALUE

At 27 August 2025

300,000

At 27 August 2024

258,615

Cost or valuation at 27 August 2025 is represented by:

Totals

£

Valuation in 2025

41,385

Cost

258,615

300,000

6.	SECURED DEBTS

The following secured debts are included within creditors:

27/8/25

27/8/24

£

£

Bank loan

20,470

30,593

The above debts are secured against the assets of the company.

7.

RESERVES

Revaluation

reserve

£

Revaluation

41,385

Deferred tax

(10,346

)

At 27 August 2025

31,039

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 27 August 2025 and 27 August 2024:

27/8/25

27/8/24

£

£

J D Blenkinsop

Balance outstanding at start of year

126,523

163,678

Amounts advanced

29,070

-

Amounts repaid

(8,403

)

(37,155

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

147,190

126,523

Interest is charged at 2.25% to April 2025 and 3.75% thereafter. This loan is repayable on demand.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bodywork Direct Limited for the year ended 27 August 2025 which comprise the Abridged Income Statement, Abridged 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Bodywork Direct Limited in accordance with the terms of our engagement letter dated 19 April 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Bodywork Direct Limited and state those matters that we have agreed to state to the director of Bodywork Direct Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Bodywork Direct 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 Bodywork Direct Limited. You consider that Bodywork Direct 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 Bodywork Direct 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 financial statements.

Mitchell Gordon LLP

43 Coniscliffe Road

Darlington

Co. Durham

DL3 7EH

26 May 2026