REGISTERED NUMBER: 06614868 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2026

for

Bodacc Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G Jones

Mr D Sanderson-Jones

REGISTERED OFFICE:

Unit 8

Griffin Enterprise Park

Penrhyndeudraeth

Gwynedd

LL48 6LE

REGISTERED NUMBER:

06614868 (England and Wales)

ACCOUNTANTS:

Dunn & Ellis Cyf

Chartered Accountants

Adeilad St David's Building

Stryd Lombard Street

Porthmadog

Gwynedd

LL49 9AP

FIXED ASSETS

Tangible assets

4

76,958

84,197

CURRENT ASSETS

Stocks

9,310

9,857

Debtors

5

69,749

58,374

Cash at bank

63,961

110,322

143,020

178,553

CREDITORS

Amounts falling due within one year

6

97,132

117,534

NET CURRENT ASSETS

45,888

61,019

TOTAL ASSETS LESS CURRENT LIABILITIES

122,846

145,216

PROVISIONS FOR LIABILITIES

15,469

18,876

NET ASSETS

107,377

126,340

CAPITAL AND RESERVES

Called up share capital

101

101

Retained earnings

107,276

126,239

SHAREHOLDERS' FUNDS

107,377

126,340

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 September 2026 and were signed on its behalf by:

Mr D Sanderson-Jones - Director

Mr G Jones - Director

1.	STATUTORY INFORMATION

Bodacc Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant & machinery - 20% reducing balance

Motor vehicles - 20% reducing balance

Computer equipment - 20% reducing balance

Fixed assets are stated at their cost prices, less accumulated depreciation and any amounts recognised in respect of impairment.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2025

199,399

Additions

12,000

At 30 June 2026

211,399

DEPRECIATION

At 1 July 2025

115,202

Charge for year

19,239

At 30 June 2026

134,441

NET BOOK VALUE

At 30 June 2026

76,958

At 30 June 2025

84,197

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade debtors

69,749

55,145

Other debtors

-

3,229

69,749

58,374

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Bank loans and overdrafts

60,591

62,543

Trade creditors

16,639

22,452

Taxation and social security

16,375

29,730

Other creditors

3,527

2,809

97,132

117,534

7.	SECURED DEBTS

Chargee: Zodeq Limited

Charge code: 0661 4868 0001

Date created: 30 January 2017

Charge description:

This charge being in relation to an invoice factoring agreement entered into by the company.

Contains fixed charge.

Contains floating charge.

Contains negative pledge.

Full details available on the Companies House website.

Chargee: HSBC UK Bank Plc

Charge code: 0661 4868 0002

Date created: 17 September 2021

Charge description:

A fixed and floating charge over all assets.

Contains fixed charge.

Contains floating charge.

Contains negative pledge.

Full details available on the Companies House website.

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Director's accounts are in credit at the year end.