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Registration number: 10527223

Box Hill Capital Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 December 2023

 

Box Hill Capital Limited

Contents

Company Information

1

Accountants' Report

2

Statement of Financial Position

3 to 4

Notes to the Unaudited Financial Statements

5 to 7

 

Box Hill Capital Limited

Company Information

Directors

Mrs C Chapman

T J Chapman

Registered office

D S House
306 High Street
Croydon
Surrey
CR0 1NG

Accountants

DSK Partners LLP
Chartered Accountants
D S House
306 High Street
Croydon
Surrey
CR0 1NG

 

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Box Hill Capital Limited
for the Year Ended 31 December 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Box Hill Capital Limited for the year ended 31 December 2023 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm 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/regulation.

This report is made solely to the Board of Directors of Box Hill Capital Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Box Hill Capital Limited and state those matters that we have agreed to state to the Board of Directors of Box Hill Capital 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 Box Hill Capital Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Box Hill Capital 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 of Box Hill Capital Limited. You consider that Box Hill Capital 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 accounts of Box Hill Capital 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 accounts.

......................................

DSK Partners LLP
Chartered Accountants
D S House
306 High Street
Croydon
Surrey
CR0 1NG

25 October 2024

 

Box Hill Capital Limited

(Registration number: 10527223)
Statement of Financial Position as at 31 December 2023

Note

2023
£

2022
£

Fixed assets

 

Debtors

5

-

80,018

Other financial assets

4

3,106,907

3,140,069

 

3,106,907

3,220,087

Current assets

 

Debtors

5

43,680

43,864

Cash at bank and in hand

 

2,848,280

2,573,510

 

2,891,960

2,617,374

Creditors: Amounts falling due within one year

6

(5,426,462)

(5,425,116)

Net current liabilities

 

(2,534,502)

(2,807,742)

Net assets

 

572,405

412,345

Capital and reserves

 

Called up share capital

100

100

Retained earnings

572,305

412,245

Shareholders' funds

 

572,405

412,345

 

Box Hill Capital Limited

(Registration number: 10527223)
Statement of Financial Position as at 31 December 2023 (continued)

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

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 25 October 2024 and signed on its behalf by:
 

T J Chapman
Director

   
     
 

Box Hill Capital Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
D S House
306 High Street
Croydon
Surrey
CR0 1NG
England

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency of the financial statements is Pound Sterling (£) rounded to the nearest Pound.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Box Hill Capital Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023 (continued)

2

Accounting policies (continued)

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2022 - 2).

4

Fixed asset investments

Other investments
£

Total
£

Non-current financial assets

Cost or valuation

At 1 January 2023

3,140,069

3,140,069

Revaluations

(24,891)

(24,891)

Additions

257,437

257,437

Disposals

(265,708)

(265,708)

At 31 December 2023

3,106,907

3,106,907

Impairment

Carrying amount

At 31 December 2023

3,106,907

3,106,907

Bond investment was revalued on an open market basis on 31st December 2023 by the directors. Any unrealised gains/losses on the revaluation of the bond are shown as an undistributable reserve on the Statement of Changes in Equity.

 

Box Hill Capital Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023 (continued)

5

Debtors

Current

2023
£

2022
£

Other debtors

43,680

43,864

 

43,680

43,864


 

Non-current

2023
£

2022
£

Other debtors

-

80,018

 

-

80,018

6

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Accruals and deferred income

1,260

1,140

Other creditors

5,425,202

5,423,976

5,426,462

5,425,116