Registration number: 07358706

Bodycare Accident Repair Centre Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Bodycare Accident Repair Centre Limited

Company Information

Director

Mr K J Owen

Registered office

The Old Exchange 521 Wimborne Road East Ferndown Dorset BH22 9NH

Accountants

Wilkinsons Accountants Limited Chartered Certified Accountants The Old Exchange 521 Wimborne Road East Ferndown Dorset BH22 9NH

Bodycare Accident Repair Centre Limited

(Registration number: 07358706)
Balance Sheet as at 30 June 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	6	22,128	26,108
Current assets
Stocks	7	24,475	11,417
Debtors	8	80,986	66,715
Cash at bank and in hand		1,448	3,148
		106,909	81,280
Creditors: Amounts falling due within one year	9	(111,861)	(78,985)
Net current (liabilities)/assets		(4,952)	2,295
Total assets less current liabilities		17,176	28,403
Creditors: Amounts falling due after more than one year	9	-	(7,974)
Provisions for liabilities		(4,426)	(5,222)
Net assets		12,750	15,207
Capital and reserves
Called up share capital		100	100
Retained earnings		12,650	15,107
Shareholders' funds		12,750	15,207

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 22 April 2026
 

......................................... Mr K J Owen Director

Bodycare Accident Repair Centre Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
The Old Exchange
521 Wimborne Road East
Ferndown
Dorset
BH22 9NH

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity, and rounded to the nearest £1.

Revenue recognition

Turnover represents amounts chargeable, net of value added tax, in respect of sales of goods and services to customers.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Bodycare Accident Repair Centre Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

2	Accounting policies (continued)

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	15% reducing balance
Computer equipment	33.3% reducing balance
Fixtures, fittings & equipment	15% reducing balance
Motor vehicles	25% reducing balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10 years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stock and work in progress is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks. Net realisable value is based on selling price less anticipated costs to completion and selling costs.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Bodycare Accident Repair Centre Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

2	Accounting policies (continued)

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 8 (2024 - 8).

4	Loss before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	4,269	4,852

Bodycare Accident Repair Centre Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

5	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 July 2024	20,690	20,690
At 30 June 2025	20,690	20,690
Amortisation
At 1 July 2024	20,690	20,690
At 30 June 2025	20,690	20,690
Carrying amount
At 30 June 2025	-	-

6	Tangible assets

	Furniture fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 July 2024	6,022	6,167	42,309	54,498
Additions	-	-	834	834
Disposals	-	(3,667)	-	(3,667)
At 30 June 2025	6,022	2,500	43,143	51,665
Depreciation
At 1 July 2024	4,874	4,146	19,369	28,389
Charge for the year	250	505	3,514	4,269
Eliminated on disposal	-	(3,121)	-	(3,121)
At 30 June 2025	5,124	1,530	22,883	29,537
Carrying amount
At 30 June 2025	898	970	20,260	22,128
At 30 June 2024	1,147	2,021	22,940	26,108

7

Stocks

	2025 £	2024 £
Work in progress	14,250	5,000
Other inventories	10,225	6,417
	24,475	11,417

Bodycare Accident Repair Centre Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

8

Debtors

	Note	2025 £	2024 £
Trade debtors		46,597	34,979
Amounts owed by connected parties		16,272	24,122
Prepayments		10,617	7,614
Other debtors		7,500	-
		80,986	66,715

9

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	10	28,124	27,056
Trade creditors		49,199	35,098
Taxation and social security		17,364	13,644
Accruals and deferred income		2,500	2,450
Other creditors		14,674	737
		111,861	78,985