Bodylines Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of Bodylines Limited for the period 1 May 2025 to 31 October 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Bodylines Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made to the directors of Bodylines Limited , as a body, in accordance with the terms of our engagement letter dated 12 August 2025. Our work has been undertaken solely to prepare for your approval the accounts of Bodylines Limited and state those matters that we have agreed to state to the directors of Bodylines Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bodylines Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Bodylines Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Bodylines Limited . You consider that Bodylines Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Bodylines Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

27th October 2026

Ascendis Accountants, Business & Tax Advisors Ltd

Chartered Certified Accountants, Taxation and Business Advisors

First Floor, East Wing, Sandfield House

Kings Close, Water Lane

Wilmslow

Cheshire

SK9 5AR

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Bodylines Limited

Balance Sheet

As At 31 October 2025

Balance Sheet

Registered number: 03946340

		31 October 2025		30 April 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		13,562		14,570

			13,562		14,570
CURRENT ASSETS
Stocks	5	5,000		5,000
Debtors	6	66,585		71,784
Cash at bank and in hand		56,493		101,343

		128,078		178,127
Creditors: Amounts Falling Due Within One Year	7	(107,089 )		(123,700 )

NET CURRENT ASSETS (LIABILITIES)			20,989		54,427

TOTAL ASSETS LESS CURRENT LIABILITIES			34,551		68,997

Creditors: Amounts Falling Due After More Than One Year	8		-		(1,667 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,551 )		(1,746 )

NET ASSETS			33,000		65,584

CAPITAL AND RESERVES
Called up share capital	10		33,000		33,000
Profit and Loss Account			-		32,584

SHAREHOLDERS' FUNDS			33,000		65,584

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Bodylines Limited

Balance Sheet (continued)

As At 31 October 2025

For the period ending 31 October 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Robert Pullar

Director

27th October 2026

The notes on pages 4 to 6 form part of these financial statements.

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Bodylines Limited

Notes to the Financial Statements

For the Period 1 May 2025 to 31 October 2025

Notes to the Financial Statements

1. General Information

Bodylines Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03946340 . The registered office is First Floor, East Wing, Sandfield House, Kings Close, Water Lane, Wilmslow, Cheshire, SK9 5AR.

The company's principle place of business is 2 Toll Bar St, Stockport, SK1 3EW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	Not provided
Plant & Machinery	15% on reducing balance
Computer Equipment	33% on cost

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Bodylines Limited

Notes to the Financial Statements (continued)

For the Period 1 May 2025 to 31 October 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 8 (2025: 8)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 May 2025	3,985	71,487	5,917	81,389

As at 31 October 2025	3,985	71,487	5,917	81,389

Depreciation
As at 1 May 2025	-	62,156	4,663	66,819
Provided during the period	-	699	309	1,008

As at 31 October 2025	-	62,855	4,972	67,827

Net Book Value
As at 31 October 2025	3,985	8,632	945	13,562

As at 1 May 2025	3,985	9,331	1,254	14,570

5. Stocks

	31 October 2025	30 April 2025
	£	£
Materials	5,000	5,000

6. Debtors

	31 October 2025	30 April 2025
	£	£
Due within one year
Trade debtors	61,700	20,426
Other debtors	4,885	1,358

	66,585	21,784
Due after more than one year
Other debtors	-	50,000

	66,585	71,784

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Bodylines Limited

Notes to the Financial Statements (continued)

For the Period 1 May 2025 to 31 October 2025

7. Creditors: Amounts Falling Due Within One Year

	31 October 2025	30 April 2025
	£	£
Trade creditors	16,032	5,399
Bank loans and overdrafts	-	10,000
Other creditors	58,240	72,575
Taxation and social security	32,817	35,726

	107,089	123,700

8. Creditors: Amounts Falling Due After More Than One Year

	31 October 2025	30 April 2025
	£	£
Bank loans	-	1,667

9. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 May 2025	1,746	1,746
Utilised	(195 )	(195)

Balance at 31 October 2025	1,551	1,551

10. Share Capital

	31 October 2025	30 April 2025
Allotted, called up and fully paid	£	£
18,000 Ordinary A shares of £ 1 each	18,000	18,000
15,000 Ordinary B shares of £ 1 each	15,000	15,000

	33,000	33,000

11. Post Balance Sheet Events

On 1st November 2025, the entire issued share capital of the company was acquired by Bodylines Holdings Ltd, a company registered in England and Wales. From that date, Bodylines Holdings Ltd became the company's parent undertaking.

Mr Philip Metaxas resigned as Director of Bodylines Limited as at 1st November 2025. Mr Robert Pullar, Mr Ryan Preece and Mr Thomas Garner were appointed as Directors of Bodylines Limited as at 1st November 2025.

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