The Body Joint Ltd

The Body Joint Ltd
Contents Page
For the year ended 31 March 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

The Body Joint Ltd Accountants' Report For the year ended 31 March 2026
This report is made solely to the Board of Directors of The Body Joint Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the company's financial statements. To the fullest extent permitted by law we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report. As described in the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 March 2026 and you consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us. Southwood Accountancy 3 Culverden Park Tunbridge Wells TN4 9QT 29 October 2026 1

The Body Joint Ltd
Accountants' Report
For the year ended 31 March 2026

This report is made solely to the Board of Directors of The Body Joint Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the company's financial statements. To the fullest extent permitted by law we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

As described in the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 March 2026 and you consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Southwood Accountancy
3 Culverden Park
Tunbridge Wells
TN4 9QT
29 October 2026

1

The Body Joint Ltd
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Current assets
Debtors: amounts falling due within one year		100	376
Cash at bank and in hand		0	536
		100	912
Creditors: amount falling due within one year		0	(399)
Net current assets		100	513

Total assets less current liabilities		100	513
Net assets		100	513

Capital and reserves
Called up share capital	5	100	100
Profit and loss account		0	413
Shareholders' funds		100	513

For the 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.

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

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 29 October 2026 and were signed on its behalf by:

-------------------------------
Jade Perkins
Director

2

The Body Joint Ltd
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

The Body Joint Ltd is a private company, limited by shares, registered in England and Wales, registration number 10679029, registration address Peace, Church Lane , Doddinghurst, Brentwood, CM15 0NA.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The company ceased to trade at the end of March 2025. The financial statements have therefore not been prepared on a going concern basis. Adjustments have been made to reduce the value of assets to their recoverable amount, to provide for any further liabilities arising and to reclassify fixed assets as current assets and long term liabilities as current liabilities.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

25% Reducing Balance

2.

Directors' Emoluments

	2026 £	2025 £
Administrative Expenses
Directors Salaries	0	5,400
	0	5,400

3.	Average number of employees Average number of employees during the period was 0 (2025 : 1).

4.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 April 2025	792	792
Additions	-	-
Disposals	-	-
At 31 March 2026	792	792
Depreciation
At 01 April 2025	792	792
Charge for year	-	-
On disposals	-	-
At 31 March 2026	792	792
Net book values
Closing balance as at 31 March 2026	-	-
Opening balance as at 01 April 2025	-	-

5.

Share Capital

Authorised
100 Class A shares of £1.00 each

Allotted, called up and fully paid	2026 £		2025 £
100 Class A shares of £1.00 each	100		100
	100		100

3