The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Bodycote Properties Limited is a private company limited by shares incorporated in England and Wales. The registered office is 344 Bournville Gardens, 49 Bristol Road South, Birmingham, United Kingdom, B31 2FS.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Rental income from the company's investment property is recognised on a straight-line basis over the term of the lease and is included within turnover.

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instruments.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measure at amortised cost.

The tax expense represents the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

The average monthly number of persons employed by the company during the year was:

The directors have assessed the fair value of the investment property at 31 March 2026 having regard to prevailing market conditions, comparable property values and the rental yield achievable from the property. Based on this assessment, the directors consider that the fair value of the investment property at 31 March 2026 is £220,717.

The A Ordinary shares and B Ordinary shares rank pari passu with respect to dividends and capital on winding up of the business. The holders of A Ordinary shares are entitled to receive notice of, attend and vote at general meetings of the company. The shares are not redeemable.

Included within other creditors is an amount of £120,401 (2025: £134,401) owed by the company to J Bodycote at the year end reporting date.