Registered number
14390952
Brand Box International Holdings Limited
Filleted Accounts
31 August 2023
Brand Box International Holdings Limited
Registered number: 14390952
Balance Sheet
as at 31 August 2023
Notes 2023
£
Fixed assets
Investments 3 300
Current assets
Debtors 4 15,800
Creditors: amounts falling due within one year 5 (15,250)
Net current assets 550
Net assets 850
Capital and reserves
Called up share capital 100
Profit and loss account 750
Shareholders' funds 850
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr P Lynas Mr S Martin
Director Director
Approved by the board on 22 November 2023
Brand Box International Holdings Limited
Notes to the Accounts
for the period from 2 October 2022 to 31 August 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2023
Number
Average number of persons employed by the company 2
3 Investments
Investments in
subsidiary
undertakings
£
Cost
Additions 300
At 31 August 2023 300
Details of undertakings
Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:
Undertaking Holding Proportion of voting rights and shares held
2023
Red Box Sourcing Ltd Ordinary 100%
Brand Box International Limited Ordinary 100%
4 Debtors 2023
£
Amounts owed by group undertakings and undertakings in which the company has a participating interest 15,700
Other debtors 100
15,800
5 Creditors: amounts falling due within one year 2023
£
Amounts owed to group undertakings and undertakings in which the company has a participating interest 15,000
Other creditors 250
15,250
6 Other information
Brand Box International Holdings Limited is a private company limited by shares and incorporated in England. Its registered office is:
3rd Floor
No 4 St. Pauls Square
Liverpool
L3 9SJ
Brand Box International Holdings Limited 14390952 false 2022-10-02 2023-08-31 2023-08-31 VT Final Accounts October 2023 release 2 Mr P Lynas Mr S Martin No description of principal activity 14390952 2022-10-02 2023-08-31 14390952 bus:PrivateLimitedCompanyLtd 2022-10-02 2023-08-31 14390952 bus:AuditExemptWithAccountantsReport 2022-10-02 2023-08-31 14390952 bus:Director40 2022-10-02 2023-08-31 14390952 countries:England 2022-10-02 2023-08-31 14390952 bus:FRS102 2022-10-02 2023-08-31 14390952 bus:FullAccounts 2022-10-02 2023-08-31 14390952 2023-08-31 14390952 core:WithinOneYear 2023-08-31 14390952 core:ShareCapital 2023-08-31 14390952 core:RetainedEarningsAccumulatedLosses 2023-08-31 14390952 2022-10-01 iso4217:GBP xbrli:pure