Filleted

Registration number: 14404429

Bodoli Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3 to 7

Bodoli Ltd

Company Information

Directors

Miss S J Davies Mrs E Davies

Registered office

Erw Las Salem Road St Clears SA33 4DH

Bodoli Ltd

(Registration number: 14404429)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	5	10,576	12,087
Tangible assets	6	841	1,121
		11,417	13,208
Current assets
Stocks	7	10,762	7,930
Debtors	8	-	354
Cash at bank and in hand		9,085	7,100
		19,847	15,384
Creditors: Amounts falling due within one year	9	(33,257)	(31,932)
Net current liabilities		(13,410)	(16,548)
Net liabilities		(1,993)	(3,340)
Capital and reserves
Called up share capital		2	2
Profit and loss account		(1,995)	(3,342)
Total equity		(1,993)	(3,340)

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 16 July 2026 and signed on its behalf by:
 

......................................... Miss S J Davies Director

......................................... Mrs E Davies Director

Bodoli Ltd

Notes to the Financial Statements for the Year Ended 31 October 2025

1	General information

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

The address of its registered office is:
Erw Las
Salem Road
St Clears
SA33 4DH

These financial statements were authorised for issue by the Board on 16 July 2026.

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.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

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.

Bodoli Ltd

Notes to the Financial Statements for the Year Ended 31 October 2025

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
Office Equipment	25% Reducing Balance
Plant and Machinery	25% Reducing Balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

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% Straight Line
Website	10% 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.

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

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Bodoli Ltd

Notes to the Financial Statements for the Year Ended 31 October 2025

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.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4	Profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	281	373
Amortisation expense	1,511	1,511

Bodoli Ltd

Notes to the Financial Statements for the Year Ended 31 October 2025

5	Intangible assets

	Goodwill  £	Other intangible assets  £	Total £
Cost or valuation
At 1 November 2024	13,000	2,109	15,109
At 31 October 2025	13,000	2,109	15,109
Amortisation
At 1 November 2024	2,600	422	3,022
Amortisation charge	1,300	211	1,511
At 31 October 2025	3,900	633	4,533
Carrying amount
At 31 October 2025	9,100	1,476	10,576
At 31 October 2024	10,400	1,687	12,087

Revalued assets for the year ended 31 October 2024

6	Tangible assets

	Plant and machinery £	Office equipment £	Total £
Cost or valuation
At 1 November 2024	844	1,149	1,993
At 31 October 2025	844	1,149	1,993
Depreciation
At 1 November 2024	369	503	872
Charge for the year	119	161	280
At 31 October 2025	488	664	1,152
Carrying amount
At 31 October 2025	356	485	841
At 31 October 2024	475	646	1,121

7

Stocks

	2025 £	2024 £
Other inventories	10,762	7,930

Bodoli Ltd

Notes to the Financial Statements for the Year Ended 31 October 2025

8

Debtors

	2025 £	2024 £
Prepayments	-	354

9

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Directors' loan accounts	11	32,777	31,552
Other creditors		480	380
		33,257	31,932