Bodi Limited

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Registered number: 03608555

Bodi Limited

Abbreviated accounts

For The Year Ended 31 August 2014

Bodi Limited

Company No. 03608555

Abbreviated Balance Sheet 31 August 2014

Abbreviated Balance Sheet

		2014		2013
	Notes	€	€	€	€
FIXED ASSETS
Tangible assets	2		44		187

			44		187
CURRENT ASSETS
Stocks		1,362		4,674
Debtors		1,067		1,447
Cash at bank and in hand		573		1,273

		3,002		7,394
Creditors: Amounts Falling Due Within One Year		(2,689)		(2,971)

NET CURRENT ASSETS (LIABILITIES)			313		4,423

TOTAL ASSETS LESS CURRENT LIABILITIES			357		4,610

PROVISIONS FOR LIABILITIES
Deferred Taxation			-		(37)

NET ASSETS			357		4,573

CAPITAL AND RESERVES
Called up share capital	3		1		1
Profit and Loss account			356		4,572

SHAREHOLDERS' FUNDS			357		4,573

Page 1

Bodi Limited

Company No. 03608555

Abbreviated Balance Sheet (continued) 31 August 2014

For the year ending 31 August 2014 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These abbreviated accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the Financial Reporting Standard for Smaller Entities (effective 2008).

On behalf of the board

Mr Robert Monsterleet

22/05/2015

Page 2

Bodi Limited

Notes to the Abbreviated Accounts

For The Year Ended 31 August 2014

Notes to the Abbreviated Accounts

Accounting Policies

Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

Plant & Machinery

25% straight line

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.

Foreign Currencies

These accounts are stated in euros, as this is the currency in which the company predominantly trades, and all significant assets and liabilities are in euros. The exchange rate at the balance sheet was €1.2143: £1 (2012:€1.1602 :£1)

Deferred Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

Tangible Assets


	Total
Cost	€
As at 1 September 2013	4,459

As at 31 August 2014	4,459

Depreciation
As at 1 September 2013	4,272
Provided during the period	143

As at 31 August 2014	4,415

Net Book Value
As at 31 August 2014	44

As at 1 September 2013	187

Page 3

Bodi Limited

Notes to the Abbreviated Accounts (continued)

For The Year Ended 31 August 2014

Share Capital

	Value	Number	2014	2013
Allotted, called up and fully paid:	€		€	€
Ordinary shares	1.000	1	1	1

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