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Registered Number: 10574087
England and Wales

 

 

 


Abridged Accounts

for the year ended 31 March 2023

for

WHITE BOX ELECTRICAL LTD

 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 16,237    25,092 
16,237    25,092 
Current assets      
Stocks 25,181    48,538 
Debtors: amounts falling due within one year 304,473    480,111 
Cash at bank and in hand 182,993    7,065 
512,647    535,714 
Creditors: amount falling due within one year (257,332)   (423,321)
Net current assets 255,315    112,393 
 
Total assets less current liabilities 271,552    137,485 
Creditors: amount falling due after more than one year (33,472)   (51,796)
Net assets 238,080    85,689 
 

Capital and reserves
     
Called up share capital 4 300    300 
Profit and loss account 237,780    85,389 
Shareholder's funds 238,080    85,689 
 


For the year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 15 November 2023 and were signed on its behalf by:


-------------------------------
T Webb
Director
-------------------------------
J McAvoy
Director
1
General Information
White Box Electrical Ltd is a private company, limited by shares, domiciled in England and Wales, registration number 10574087,registration address Unit 18 Rockhaven Triangle Park, , Triangle Way, , Gloucester, Gloucestershire, GL1 1AJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Straight Line
Motor Vehicles 20% Straight Line
Fixtures and Fittings 20% Straight Line
Computer Equipment 33% Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 8 (2022 : 6).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 April 2022 46,898    19,667      9,998    76,563 
Additions     1,006    3,586    4,592 
Disposals        
At 31 March 2023 46,898    19,667    1,006    13,584    81,155 
Depreciation
At 01 April 2022 29,939    15,733      5,799    51,471 
Charge for year 5,653    3,934    201    3,659    13,447 
On disposals        
At 31 March 2023 35,592    19,667    201    9,458    64,918 
Net book values
Closing balance as at 31 March 2023 11,306      805    4,126    16,237 
Opening balance as at 01 April 2022 16,959    3,934      4,199    25,092 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Ordinary shares of £1.00 each 100    100 
100 Class B shares of £1.00 each 100    100 
100 Class C shares of £1.00 each 100    100 
300    300 

2