REGISTERED NUMBER: 15043991 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

M and R S Bodrida Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs M Rogers

Mr R Rogers

REGISTERED OFFICE:

Adeilad St David's Building

Stryd Lombard Street

Porthmadog

Gwynedd

LL49 9AP

REGISTERED NUMBER:

15043991 (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

200,725

238,052

Herd basis

5

528,600

565,600

729,325

803,652

CURRENT ASSETS

Stocks

86,340

22,300

Debtors

6

299,949

248,319

Cash at bank

6,049

15,916

392,338

286,535

CREDITORS

Amounts falling due within one year

7

831,988

880,970

NET CURRENT LIABILITIES

(439,650

)

(594,435

)

TOTAL ASSETS LESS CURRENT LIABILITIES

289,675

209,217

CREDITORS

Amounts falling due after more than one year

8

(47,759

)

(61,446

)

PROVISIONS FOR LIABILITIES

(50,181

)

(59,513

)

NET ASSETS

191,735

88,258

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

191,635

88,158

191,735

88,258

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 2 November 2026 and were signed on its behalf by:

Mr R Rogers - Director

Mrs M Rogers - Director

1.	STATUTORY INFORMATION

M and R S Bodrida Ltd 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 each asset over its estimated useful life.

Plant and machinery etc

-

20% on reducing balance

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

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Biological assets, living plants and animals are included at the lower of cost and estimated selling price less cost to sell.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

345,818

Additions

12,854

At 31 March 2026

358,672

DEPRECIATION

At 1 April 2025

107,766

Charge for year

50,181

At 31 March 2026

157,947

NET BOOK VALUE

At 31 March 2026

200,725

At 31 March 2025

238,052

5.	HERD BASIS

Dairy

herd

basis

£

COST

At 1 April 2025

565,600

Disposals

(37,000

)

At 31 March 2026

528,600

NET BOOK VALUE

At 31 March 2026

528,600

At 31 March 2025

565,600

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

145,026

98,196

Other debtors

154,923

150,123

299,949

248,319

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

2,416

842

Hire purchase contracts

20,702

57,054

Trade creditors

31,920

33,794

Taxation and social security

64,860

43,110

Other creditors

712,090

746,170

831,988

880,970

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

47,759

61,446

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The director's loan accounts were in credit throughout the year.

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £1,000 were paid to the directors .

The company paid £264,000 (2025 - £220,000) to Mrs M & Mr R S Rogers for rent and grazing, a partnership in which the directors are also partners.