Company No: 08491753 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	15,963		17,202
		15,963		17,202
Current assets
Stocks	4	2,500		1,750
Debtors	5	2,774		2,387
Cash at bank and in hand	6	20,953		15,844
		26,227		19,981
Creditors: amounts falling due within one year	7	( 39,448)		( 48,320)
Net current liabilities		(13,221)		(28,339)
Total assets less current liabilities		2,742		(11,137)
Net assets/(liabilities)		2,742		( 11,137)
Capital and reserves
Called-up share capital	8	100		100
Profit and loss account		2,642		( 11,237 )
Total shareholders' funds/(deficit)		2,742		( 11,137)

For the financial year ending 30 April 2026 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 financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Bodellick Enterprises Limited (registered number: 08491753) were approved and authorised for issue by the Director on 20 October 2026. They were signed on its behalf by:

Thomas David Key Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Bodellick Enterprises Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Bodellick Farm, St Breock, Wadebridge, Cornwall, PL27 7HZ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line and reducing balance basis over its expected useful life, as follows:

Land and buildings	50 years straight line
Plant and machinery	25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	2		2

3. Tangible assets

	Land and buildings		Plant and machinery		Total
	£		£		£
Cost
At 01 May 2025	14,676		93,202		107,878
At 30 April 2026	14,676		93,202		107,878
Accumulated depreciation
At 01 May 2025	1,257		89,419		90,676
Charge for the financial year	294		945		1,239
At 30 April 2026	1,551		90,364		91,915
Net book value
At 30 April 2026	13,125		2,838		15,963
At 30 April 2025	13,419		3,783		17,202

4. Stocks

	2026		2025
	£		£
Stocks	2,500		1,750

5. Debtors

	2026		2025
	£		£
Trade debtors	14		264
Other debtors	2,760		2,123
	2,774		2,387

6. Cash and cash equivalents

	2026		2025
	£		£
Cash at bank and in hand	20,953		15,844

7. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	2,185		1,077
Other creditors	37,263		47,243
	39,448		48,320

8. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100