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REGISTERED NUMBER: 01358482 (England and Wales)














Unaudited Financial Statements

For The Year Ended 31st March 2023

for

Boxheath Limited

Boxheath Limited (Registered number: 01358482)






Contents of the Financial Statements
For The Year Ended 31st March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 7

Boxheath Limited

Company Information
For The Year Ended 31st March 2023







DIRECTORS: Unity Mary Bath
David Mark Bath





SECRETARY:





REGISTERED OFFICE: 19 Pyart Court
Coleford
Gloucestershire
GL16 8RG





REGISTERED NUMBER: 01358482 (England and Wales)





ACCOUNTANTS: Wildin (Accountants & Auditors) Ltd
Kings Buildings
Lydney
Gloucestershire
GL15 5HE

Boxheath Limited (Registered number: 01358482)

Balance Sheet
31st March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 601,353 601,353

CURRENT ASSETS
Debtors 5 2,138 2,138
Cash at bank 310,730 300,398
312,868 302,536
CREDITORS
Amounts falling due within one year 6 79,882 79,200
NET CURRENT ASSETS 232,986 223,336
TOTAL ASSETS LESS CURRENT
LIABILITIES

834,339

824,689

CREDITORS
Amounts falling due after more than one
year

7

(10,000

)

(10,000

)

PROVISIONS FOR LIABILITIES 9 (28,857 ) (28,857 )
NET ASSETS 795,482 785,832

CAPITAL AND RESERVES
Called up share capital 10 7 7
Revaluation reserve 11 178,857 178,857
Retained earnings 11 616,618 606,968
SHAREHOLDERS' FUNDS 795,482 785,832

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2023 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.

Boxheath Limited (Registered number: 01358482)

Balance Sheet - continued
31st March 2023


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 and authorised for issue by the Board of Directors and authorised for issue on 11th September 2023 and were signed on its behalf by:





Unity Mary Bath - Director


Boxheath Limited (Registered number: 01358482)

Notes to the Financial Statements
For The Year Ended 31st March 2023

1. STATUTORY INFORMATION

Boxheath Limited 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 as modified by the revaluation of certain assets.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

4. TANGIBLE FIXED ASSETS
Freehold
property
£   
COST OR VALUATION
At 1st April 2022
and 31st March 2023 601,353
NET BOOK VALUE
At 31st March 2023 601,353
At 31st March 2022 601,353

Boxheath Limited (Registered number: 01358482)

Notes to the Financial Statements - continued
For The Year Ended 31st March 2023

4. TANGIBLE FIXED ASSETS - continued

Cost or valuation at 31st March 2023 is represented by:

Freehold
property
£   
Valuation in 2016 42,286
Valuation in 2017 207,714
Cost 351,353
601,353

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

31.3.23 31.3.22
£    £   
Cost 42,286 42,286

Value of land in freehold land and buildings 250,000 250,000

Freehold Land and Buildings were valued on open market value basis on 31st March 2022 by the director .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Debtors & Prepayments 2,138 2,138

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Tax 562 -
Directors' current accounts 8,471 8,471
Accrued expenses 70,849 70,729
79,882 79,200

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.23 31.3.22
£    £   
Other loans (see note 8) 10,000 10,000

8. LOANS

An analysis of the maturity of loans is given below:

31.3.23 31.3.22
£    £   
Amounts falling due between one and two years:
Other loans - 1-2 years 10,000 10,000

Boxheath Limited (Registered number: 01358482)

Notes to the Financial Statements - continued
For The Year Ended 31st March 2023

9. PROVISIONS FOR LIABILITIES
31.3.23 31.3.22
£    £   
Deferred tax 28,857 28,857

Deferred
tax
£   
Balance at 1st April 2022 28,857
Balance at 31st March 2023 28,857

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.23 31.3.22
value: £    £   
7 Ordinary Shares £1 7 7

11. RESERVES
Retained Revaluation
earnings reserve Totals
£    £    £   

At 1st April 2022 606,968 178,857 785,825
Profit for the year 9,650 9,650
At 31st March 2023 616,618 178,857 795,475

12. ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.

Chartered Certified Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Boxheath Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Boxheath Limited for the year ended 31st March 2023 which comprise the Income Statement, 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 http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Boxheath Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Boxheath Limited and state those matters that we have agreed to state to the Board of Directors of Boxheath Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. 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.

It is your duty to ensure that Boxheath Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Boxheath Limited. You consider that Boxheath 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 financial statements of Boxheath 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 financial statements.






Wildin (Accountants & Auditors) Ltd
Kings Buildings
Lydney
Gloucestershire
GL15 5HE


Date: 11th September 2023