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core:OtherReservesSubtotal 2025-03-31 03725762 core:RetainedEarningsAccumulatedLosses 2025-03-31 03725762 core:LandBuildings 2026-03-31 03725762 core:PlantMachinery 2026-03-31 03725762 core:Vehicles 2026-03-31 03725762 core:FurnitureFittings 2026-03-31 03725762 core:OfficeEquipment 2026-03-31 03725762 core:NetGoodwill 2026-03-31 03725762 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 03725762 core:ListedExchangeTraded 2026-03-31 03725762 core:UnlistedNon-exchangeTraded 2026-03-31 03725762 core:LandBuildings 2025-03-31 03725762 core:PlantMachinery 2025-03-31 03725762 core:Vehicles 2025-03-31 03725762 core:FurnitureFittings 2025-03-31 03725762 core:OfficeEquipment 2025-03-31 03725762 core:NetGoodwill 2025-03-31 03725762 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 03725762 core:ListedExchangeTraded 2025-03-31 03725762 core:UnlistedNon-exchangeTraded 2025-03-31 03725762 core:LandBuildings 2025-04-01 2026-03-31 03725762 core:PlantMachinery 2025-04-01 2026-03-31 03725762 core:Vehicles 2025-04-01 2026-03-31 03725762 core:FurnitureFittings 2025-04-01 2026-03-31 03725762 core:OfficeEquipment 2025-04-01 2026-03-31 03725762 core:NetGoodwill 2025-04-01 2026-03-31 03725762 core:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 03725762 core:ListedExchangeTraded 2025-04-01 2026-03-31 03725762 core:UnlistedNon-exchangeTraded 2025-04-01 2026-03-31 03725762 core:MoreThanFiveYears 2025-04-01 2026-03-31 03725762 core:Non-currentFinancialInstruments 2026-03-31 03725762 core:Non-currentFinancialInstruments 2025-03-31 03725762 dpl:CostSales 2025-04-01 2026-03-31 03725762 dpl:DistributionCosts 2025-04-01 2026-03-31 03725762 core:LandBuildings 2025-04-01 2026-03-31 03725762 core:PlantMachinery 2025-04-01 2026-03-31 03725762 core:Vehicles 2025-04-01 2026-03-31 03725762 core:FurnitureFittings 2025-04-01 2026-03-31 03725762 core:OfficeEquipment 2025-04-01 2026-03-31 03725762 dpl:AdministrativeExpenses 2025-04-01 2026-03-31 03725762 core:NetGoodwill 2025-04-01 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2025-03-31 03725762 dpl:GroupUndertakings 2024-04-01 2025-03-31 03725762 dpl:ParticipatingInterests 2024-04-01 2025-03-31 03725762 dpl:GroupUndertakings core:ListedExchangeTraded 2024-04-01 2025-03-31 03725762 core:ListedExchangeTraded 2024-04-01 2025-03-31 03725762 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 03725762 core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 03725762 core:NetGoodwill 2026-03-31 03725762 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 03725762 core:LandBuildings 2026-03-31 03725762 core:PlantMachinery 2026-03-31 03725762 core:Vehicles 2026-03-31 03725762 core:FurnitureFittings 2026-03-31 03725762 core:OfficeEquipment 2026-03-31 03725762 core:AfterOneYear 2026-03-31 03725762 core:WithinOneYear 2026-03-31 03725762 core:ListedExchangeTraded 2026-03-31 03725762 core:UnlistedNon-exchangeTraded 2026-03-31 03725762 core:ShareCapital 2026-03-31 03725762 core:SharePremium 2026-03-31 03725762 core:RevaluationReserve 2026-03-31 03725762 core:OtherReservesSubtotal 2026-03-31 03725762 core:RetainedEarningsAccumulatedLosses 2026-03-31 03725762 core:NetGoodwill 2025-03-31 03725762 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 03725762 core:LandBuildings 2025-03-31 03725762 core:PlantMachinery 2025-03-31 03725762 core:Vehicles 2025-03-31 03725762 core:FurnitureFittings 2025-03-31 03725762 core:OfficeEquipment 2025-03-31 03725762 core:AfterOneYear 2025-03-31 03725762 core:WithinOneYear 2025-03-31 03725762 core:ListedExchangeTraded 2025-03-31 03725762 core:UnlistedNon-exchangeTraded 2025-03-31 03725762 core:ShareCapital 2025-03-31 03725762 core:SharePremium 2025-03-31 03725762 core:RevaluationReserve 2025-03-31 03725762 core:OtherReservesSubtotal 2025-03-31 03725762 core:RetainedEarningsAccumulatedLosses 2025-03-31 03725762 core:NetGoodwill 2024-03-31 03725762 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 03725762 core:LandBuildings 2024-03-31 03725762 core:PlantMachinery 2024-03-31 03725762 core:Vehicles 2024-03-31 03725762 core:FurnitureFittings 2024-03-31 03725762 core:OfficeEquipment 2024-03-31 03725762 core:AfterOneYear 2024-03-31 03725762 core:WithinOneYear 2024-03-31 03725762 core:ListedExchangeTraded 2024-03-31 03725762 core:UnlistedNon-exchangeTraded 2024-03-31 03725762 core:ShareCapital 2024-03-31 03725762 core:SharePremium 2024-03-31 03725762 core:RevaluationReserve 2024-03-31 03725762 core:OtherReservesSubtotal 2024-03-31 03725762 core:RetainedEarningsAccumulatedLosses 2024-03-31 03725762 core:AfterOneYear 2025-04-01 2026-03-31 03725762 core:WithinOneYear 2025-04-01 2026-03-31 03725762 core:Non-currentFinancialInstruments core:CostValuation 2025-04-01 2026-03-31 03725762 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-04-01 2026-03-31 03725762 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-04-01 2026-03-31 03725762 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-04-01 2026-03-31 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B O D Properties Limited

Registered Number
03725762
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2026

B O D Properties Limited
Company Information
for the year from 1 April 2025 to 31 March 2026

Directors | Anne Florence Griffiths
| Paul William Griffiths

Company Secretary | Anne Florence Griffiths

Registered Address | Vale House Loves Hill
| Timsbury
| Bath
| BA2 0EU

Registered Number | 03725762 (England and Wales)

B O D Properties Limited
Balance Sheet as at
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 1,510,108 |  |  |  | 1,510,108
|  |  |  | 1,510,108 |  |  |  | 1,510,108
Current assets |  |  |  |  |  |  |  |
Cash at bank and on hand |  | 38,171 |  |  |  | 52,122 |  |
|  | 38,171 |  |  |  | 52,122 |  |
Creditors amounts falling due within one year | 5 | (840,991) |  |  |  | (846,912) |  |
Net current assets (liabilities) |  |  |  | (802,820) |  |  |  | (794,790)
Total assets less current liabilities |  |  |  | 707,288 |  |  |  | 715,318
Net assets |  |  |  | 707,288 |  |  |  | 715,318
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | 707,286 |  |  |  | 715,316
Shareholders' funds |  |  |  | 707,288 |  |  |  | 715,318

- 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 financial statements were approved and authorised for issue by the Board of Directors on 20 July 2026, and are signed on its behalf by:
Paul William Griffiths Director Registered Company No. 03725762

B O D Properties Limited
Notes to the Financial Statements
for the year ended 31 March 2026

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. No Depreciation is provided as the properties are maintained to a high standard and in the opinion of the director current market valuation would exceed the historic cost.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 1 |  | 0

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 25 | 1,510,108 |  | 1,510,108
| At 31 March 26 | 1,510,108 |  | 1,510,108
| Net book value
| At 31 March 26 | 1,510,108 |  | 1,510,108
| At 31 March 25 | 1,510,108 |  | 1,510,108

4. | Debtors: amounts due within one year
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

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

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed to related parties | 831,358 |  | 829,415
| Taxation and social security | 8,313 |  | 16,237
| Accrued liabilities and deferred income | 1,320 |  | 1,260
| Total | 840,991 |  | 846,912

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.