Bodhi Global Analysis Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10918256

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,496		10,024
Investments	5		20,355		3,184

			25,851		13,208
CURRENT ASSETS
Debtors	6	89,154		203,981
Cash at bank and in hand		14,600		4,064

		103,754		208,045
Creditors: Amounts Falling Due Within One Year	7	(80,680 )		(101,245 )

NET CURRENT ASSETS (LIABILITIES)			23,074		106,800

TOTAL ASSETS LESS CURRENT LIABILITIES			48,925		120,008

Creditors: Amounts Falling Due After More Than One Year	8		(257,317 )		(405,889 )

NET LIABILITIES			(208,392 )		(285,881 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(208,492 )		(285,981 )

SHAREHOLDERS' FUNDS			(208,392)		(285,881)

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Bodhi Global Analysis Ltd

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr C Eckardt

Director

30/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Bodhi Global Analysis Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10918256 . The registered office is 85 Great Portland Street, First Floor, London, W1W 7LT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors continue to provide working capital and have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

20% Straight Line

3. Average Number of Employees

Average number of employees, including directors, during the year was: 12 (2024: 12)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 September 2024	23,845
Additions	916
Disposals	(916 )

As at 31 August 2025	23,845

Depreciation
As at 1 September 2024	13,821
Provided during the period	4,711
Disposals	(183 )

As at 31 August 2025	18,349

...CONTINUED

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Bodhi Global Analysis Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

Net Book Value
As at 31 August 2025	5,496

As at 1 September 2024	10,024

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 September 2024	3,184
Fair value adjustments	17,171

As at 31 August 2025	20,355

Provision
As at 1 September 2024	-

As at 31 August 2025	-

Net Book Value
As at 31 August 2025	20,355

As at 1 September 2024	3,184

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	50,882	105,574
Prepayments and accrued income	10,874	4,871
Other debtors	27,398	90,650
VAT	-	2,886

	89,154	203,981

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	42,754	44,551
Other taxes and social security	4,997	47,099
VAT	6,407	-
Pension payable	8,029	5,167
Accruals and deferred income	3,500	1,928
Directors' loan accounts	-	2,500
Amounts owed to group undertakings	14,993	-

	80,680	101,245

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Directors loan account	257,317	405,889

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Bodhi Global Analysis Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Directors Advances, Credits and Guarantees

At the balance sheet date Mr C Eckardt (Company Director) was owed £257,317 (2024 : £408,389).

11. Related Party Transactions

During the year £25,900 (2024 : £44,400) was paid to a family member of Dr A Strachan (Company Director) for consultancy services.

12. Audit Information

The auditor's report on the accounts of Bodhi Global Analysis Ltd for the year ended 31 August 2025 was unqualified.

The auditor's report was signed by Statutory Auditor.

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