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Registered number: 07440543
Red Box Surveys Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Unaudited Financial Statements
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—8
Page 1
Company Information
Directors Mr A R Tudor
Mr A J Stallard
Company Number 07440543
Registered Office Saxon House
21 Market Square
Sandbach
Cheshire
CW11 1AT
Accountants ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings, 11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
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Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Red Box Surveys Limited for the year ended 30 November 2023
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Red Box Surveys Limited for the year ended 30 November 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Red Box Surveys Limited , as a body, in accordance with the terms of our engagement letter dated 12 September 2023. Our work has been undertaken solely to prepare for your approval the accounts of Red Box Surveys Limited and state those matters that we have agreed to state to the directors of Red Box Surveys Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Red Box Surveys Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Red Box Surveys Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Red Box Surveys Limited . You consider that Red Box Surveys Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Red Box Surveys 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 financial statements.
Signed
ERC Accountants and Business Advisers
12 July 2024
ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings, 11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 2
Page 3
Balance Sheet
Registered number: 07440543
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 137,808 160,537
137,808 160,537
CURRENT ASSETS
Debtors 5 5,746 1,945
Cash at bank and in hand 49,171 40,000
54,917 41,945
Creditors: Amounts Falling Due Within One Year 6 (133,917 ) (120,603 )
NET CURRENT ASSETS (LIABILITIES) (79,000 ) (78,658 )
TOTAL ASSETS LESS CURRENT LIABILITIES 58,808 81,879
Creditors: Amounts Falling Due After More Than One Year 7 (32,681 ) (62,110 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (25,201 ) (23,415 )
NET ASSETS/(LIABILITIES) 926 (3,646 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 924 (3,648 )
SHAREHOLDERS' FUNDS 926 (3,646)
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For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr A R Tudor
Director
12 July 2024
The notes on pages 5 to 8 form part of these financial statements.
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Page 5
Notes to the Financial Statements
1. General Information
Red Box Surveys Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07440543 . The registered office is Saxon House, 21 Market Square, Sandbach, Cheshire, CW11 1AT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These 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'.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
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:
Leasehold Nil
Plant and machinery 25% Reducing Balance
Motor vehicles 25% Reducing Balance
Fixtures and fittings 17% Reducing Balance
Computer equipment 25% Reducing Balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2022: 8)
7 8
4. Tangible Assets
Land & Property
Leasehold Plant and machinery Motor vehicles Fixtures and fittings
£ £ £ £
Cost
As at 1 December 2022 35,659 162,800 51,595 63,089
Additions - - 7,500 395
As at 30 November 2023 35,659 162,800 59,095 63,484
Depreciation
As at 1 December 2022 - 74,956 41,830 44,221
Provided during the period - 21,961 1,875 5,716
As at 30 November 2023 - 96,917 43,705 49,937
Net Book Value
As at 30 November 2023 35,659 65,883 15,390 13,547
As at 1 December 2022 35,659 87,844 9,765 18,868
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Computer equipment Total
£ £
Cost
As at 1 December 2022 21,887 335,030
Additions 1,029 8,924
As at 30 November 2023 22,916 343,954
Depreciation
As at 1 December 2022 13,486 174,493
Provided during the period 2,101 31,653
As at 30 November 2023 15,587 206,146
Net Book Value
As at 30 November 2023 7,329 137,808
As at 1 December 2022 8,401 160,537
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2023 2022
£ £
Plant and machinery 28,874 38,499
28,874 38,499
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 5,746 1,945
5,746 1,945
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 19,428 19,428
Bank loans and overdrafts 10,000 10,000
Other creditors 66,919 69,507
Taxation and social security 37,570 21,668
133,917 120,603
The loan above was obtained under the government bounceback loan scheme and is therefore 100% secured by the government with no charge over the assets of the company.
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7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 16,190 35,618
Bank loans 16,491 26,492
32,681 62,110
The loan above was obtained under the government bounceback loan scheme and is therefore 100% secured by the government with no charge over the assets of the company.
8. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 35,618 55,046
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
10. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
11. Related Party Transactions
The following related party transactions were undertaken during the year:
Directors remuneration was paid to the director totalling £8,848 (2022: £8,160).
At the balance sheet date the amount payable to the directors was £121 (2022: £8,191).
During the year a connected company received payments totalling £67,500 and made repayments of £81,973. At the balance sheet date the amount owed to the connected company was £22,033 (2022: £7,560). 
During the year a connected company received payments totalling £103,963 and made repayments of £74,550. At the balance sheet date the amount owed to the connected company was £22,033 (2022: £51,446). 
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
12. Controlling Party
The company's controlling parties are Caps Consultants Limited & Jaret Limited by virtue of each company owning 50% of the issued share capital in the company. The directors of Red Box Surveys also have an interest in the controlling parties.
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