Bodhi Group Limited Company accounts

COMPANY REGISTRATION NUMBER: 16232754

Bodhi Group Limited

Unaudited Abridged Financial Statements

28 February 2026

Bodhi Group Limited

Abridged Financial Statements

Period from 5 February 2025 to 28 February 2026

Contents	Page

Directors' report	1

Accountants report to the board of directors on the preparation of the unaudited statutory abridged financial statements	2

Abridged statement of income and retained earnings	3

Abridged statement of financial position	4

Notes to the abridged financial statements	6

Bodhi Group Limited

Directors' Report

Period from 5 February 2025 to 28 February 2026

The directors present their report and the unaudited abridged financial statements of the company for the period ended 28 February 2026 .

Directors

The directors who served the company during the period were as follows:

Mr R Hadfield	(Appointed 5 February 2025)
Ms N J Jackson	(Appointed 5 February 2025)

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 4 November 2026 and signed on behalf of the board by:

Mr R Hadfield

Director

Registered office:

91-97 Saltergate

Chesterfield

S40 1LA

Bodhi Group Limited

Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Abridged Financial Statements of Bodhi Group Limited

Period from 5 February 2025 to 28 February 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the abridged financial statements of Bodhi Group Limited for the period ended 28 February 2026, which comprise the abridged statement of income and retained earnings, abridged statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. This report is made solely to the Board of Directors of Bodhi Group Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the abridged financial statements of Bodhi Group Limited and state those matters that we have agreed to state to you, as a body. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bodhi Group Limited and its Board of Directors, as a body, for our work or for this report. It is your duty to ensure that Bodhi Group Limited has kept adequate accounting records and to prepare statutory abridged financial statements that give a true and fair view of the assets, liabilities, financial position and profit/loss of Bodhi Group Limited. You consider that Bodhi Group Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the abridged financial statements of Bodhi Group 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 statutory abridged financial statements.

SMH MITCHELLS Accountants

91-97 Saltergate Chesterfield Derbyshire S40 1LA

4 November 2026

Bodhi Group Limited

Abridged Statement of Income and Retained Earnings

Period from 5 February 2025 to 28 February 2026

	Period from
	5 Feb 25 to
	28 Feb 26
Note	£
Gross Profit	–

Administrative expenses	5,850
	-------
Operating Loss	( 5,850)

		-------
Loss Before Taxation	4	( 5,850)

Tax on loss	–
	-------
Loss for the Financial Period and Total Comprehensive Income	( 5,850)
	-------

Retained Earnings at the Start of the Period	–
	-------
Retained Losses at the End of the Period	( 5,850)
	-------

All the activities of the company are from continuing operations.

Bodhi Group Limited

Abridged Statement of Financial Position

28 February 2026

	28 Feb 26
Note	£	£

Fixed Assets

Tangible assets	5		777,649

Current Assets

Debtors	217,750
Cash at bank and in hand	50
	---------
	217,800

Creditors: amounts falling due within one year	1,001,199
	------------
Net Current Liabilities		783,399
		---------
Total Assets Less Current Liabilities		( 5,750)
		-------
Net Liabilities		( 5,750)
		-------

Capital and Reserves

Called up share capital	6	100
Profit and loss account		( 5,850)
		-------
Shareholders Deficit		( 5,750)
		-------

These abridged financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the period ending 28 February 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 abridged financial statements for the period in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the period ending 28 February 2026 in accordance with Section 444(2A) of the Companies Act 2006.

Bodhi Group Limited

Abridged Statement of Financial Position (continued)

28 February 2026

These abridged financial statements were approved by the board of directors and authorised for issue on 4 November 2026 , and are signed on behalf of the board by:

Mr R Hadfield

Director

Company registration number: 16232754

Bodhi Group Limited

Notes to the Abridged Financial Statements

Period from 5 February 2025 to 28 February 2026

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is 91-97 Saltergate, Chesterfield, S40 1LA.

2. Statement of compliance

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis . The financial statements are prepared in sterling, which is the functional currency of the entity .

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Tangible assets

Tangible assets are initially recorded at cost and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Office Equipment	-	33% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

Debtors and creditors with no stated interest rate and receivable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

4. Profit before taxation

Profit before taxation is stated after charging:

	Period from
	5 Feb 25 to
	28 Feb 26
	£
Depreciation of tangible assets	710
	----

5. Tangible assets

	£
Cost
At 5 February 2025	3,615
Additions	774,744
	---------
At 28 February 2026	778,359
	---------
Depreciation
At 5 February 2025	–
Charge for the period	710
	---------
At 28 February 2026	710
	---------
Carrying amount
At 28 February 2026	777,649
	---------

6. Called up share capital

Issued, called up and fully paid

	28 Feb 26
	No.	£
Ordinary shares of £ 1 each	100	100
	----	----

7. Related party transactions

The company has taken advantage of the exemption conferred by FRS 102 S33.1A, removing the requirement to disclose transactions between wholly owned group members. During the period the company provided and received short and long term loans from related parties. The balances outstanding due from/(to) related parties at 28 February 2026 are as follows:

		2026
		£
	Amounts due from other related parties	217,750

The above are unsecured, interest free and repayable on demand.