2023-03-012024-02-282024-02-28false13920934BLUEBOX STORAGE AND WAREHOUSING LTD2024-11-18iso4217:GBPxbrli:pure139209342023-03-01139209342024-02-28139209342023-03-012024-02-28139209342022-02-16139209342023-02-28139209342022-02-162023-02-2813920934bus:SmallEntities2023-03-012024-02-2813920934bus:AuditExempt-NoAccountantsReport2023-03-012024-02-2813920934bus:FullAccounts2023-03-012024-02-2813920934bus:PrivateLimitedCompanyLtd2023-03-012024-02-2813920934core:WithinOneYear2024-02-2813920934core:AfterOneYear2024-02-2813920934core:WithinOneYear2023-02-2813920934core:AfterOneYear2023-02-2813920934core:ShareCapital2024-02-2813920934core:SharePremium2024-02-2813920934core:RevaluationReserve2024-02-2813920934core:OtherReservesSubtotal2024-02-2813920934core:RetainedEarningsAccumulatedLosses2024-02-2813920934core:ShareCapital2023-02-2813920934core:SharePremium2023-02-2813920934core:RevaluationReserve2023-02-2813920934core:OtherReservesSubtotal2023-02-2813920934core:RetainedEarningsAccumulatedLosses2023-02-2813920934core:LandBuildings2024-02-2813920934core:PlantMachinery2024-02-2813920934core:Vehicles2024-02-2813920934core:FurnitureFittings2024-02-2813920934core:OfficeEquipment2024-02-2813920934core:NetGoodwill2024-02-2813920934core:IntangibleAssetsOtherThanGoodwill2024-02-2813920934core:ListedExchangeTraded2024-02-2813920934core:UnlistedNon-exchangeTraded2024-02-2813920934core:LandBuildings2023-02-2813920934core:PlantMachinery2023-02-2813920934core:Vehicles2023-02-2813920934core:FurnitureFittings2023-02-2813920934core:OfficeEquipment2023-02-2813920934core:NetGoodwill2023-02-2813920934core:IntangibleAssetsOtherThanGoodwill2023-02-2813920934core:ListedExchangeTraded2023-02-2813920934core:UnlistedNon-exchangeTraded2023-02-2813920934core:LandBuildings2023-03-012024-02-2813920934core:PlantMachinery2023-03-012024-02-2813920934core:Vehicles2023-03-012024-02-2813920934core:FurnitureFittings2023-03-012024-02-2813920934core:OfficeEquipment2023-03-012024-02-2813920934core:NetGoodwill2023-03-012024-02-2813920934core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2813920934core:ListedExchangeTraded2023-03-012024-02-2813920934core:UnlistedNon-exchangeTraded2023-03-012024-02-2813920934core:MoreThanFiveYears2023-03-012024-02-2813920934core:Non-currentFinancialInstruments2024-02-2813920934core:Non-currentFinancialInstruments2023-02-2813920934dpl:CostSales2023-03-012024-02-2813920934dpl:DistributionCosts2023-03-012024-02-2813920934core:LandBuildings2023-03-012024-02-2813920934core:PlantMachinery2023-03-012024-02-2813920934core:Vehicles2023-03-012024-02-2813920934core:FurnitureFittings2023-03-012024-02-2813920934core:OfficeEquipment2023-03-012024-02-2813920934dpl:AdministrativeExpenses2023-03-012024-02-2813920934core:NetGoodwill2023-03-012024-02-2813920934core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2813920934dpl:GroupUndertakings2023-03-012024-02-2813920934dpl:ParticipatingInterests2023-03-012024-02-2813920934dpl:GroupUndertakingscore:ListedExchangeTraded2023-03-012024-02-2813920934core:ListedExchangeTraded2023-03-012024-02-2813920934dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-03-012024-02-2813920934core:UnlistedNon-exchangeTraded2023-03-012024-02-2813920934dpl:CostSales2022-02-162023-02-2813920934dpl:DistributionCosts2022-02-162023-02-2813920934core:LandBuildings2022-02-162023-02-2813920934core:PlantMachinery2022-02-162023-02-2813920934core:Vehicles2022-02-162023-02-2813920934core:FurnitureFittings2022-02-162023-02-2813920934core:OfficeEquipment2022-02-162023-02-2813920934dpl:AdministrativeExpenses2022-02-162023-02-2813920934core:NetGoodwill2022-02-162023-02-2813920934core:IntangibleAssetsOtherThanGoodwill2022-02-162023-02-2813920934dpl:GroupUndertakings2022-02-162023-02-2813920934dpl:ParticipatingInterests2022-02-162023-02-2813920934dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-162023-02-2813920934core:ListedExchangeTraded2022-02-162023-02-2813920934dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-162023-02-2813920934core:UnlistedNon-exchangeTraded2022-02-162023-02-2813920934core:NetGoodwill2024-02-2813920934core:IntangibleAssetsOtherThanGoodwill2024-02-2813920934core:LandBuildings2024-02-2813920934core:PlantMachinery2024-02-2813920934core:Vehicles2024-02-2813920934core:FurnitureFittings2024-02-2813920934core:OfficeEquipment2024-02-2813920934core:AfterOneYear2024-02-2813920934core:WithinOneYear2024-02-2813920934core:ListedExchangeTraded2024-02-2813920934core:UnlistedNon-exchangeTraded2024-02-2813920934core:ShareCapital2024-02-2813920934core:SharePremium2024-02-2813920934core:RevaluationReserve2024-02-2813920934core:OtherReservesSubtotal2024-02-2813920934core:RetainedEarningsAccumulatedLosses2024-02-2813920934core:NetGoodwill2023-02-2813920934core:IntangibleAssetsOtherThanGoodwill2023-02-2813920934core:LandBuildings2023-02-2813920934core:PlantMachinery2023-02-2813920934core:Vehicles2023-02-2813920934core:FurnitureFittings2023-02-2813920934core:OfficeEquipment2023-02-2813920934core:AfterOneYear2023-02-2813920934core:WithinOneYear2023-02-2813920934core:ListedExchange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BLUEBOX STORAGE AND WAREHOUSING LTD

Registered Number
13920934
(England and Wales)

Unaudited Financial Statements for the Period ended
28 February 2024

BLUEBOX STORAGE AND WAREHOUSING LTD
Company Information
for the period from 1 March 2023 to 28 February 2024

Director

HETHERINGTON, Hellen Rebeca

Registered Address

Dale Farm Great Heath Road
North Elmham
Dereham
NR20 5EY

Registered Number

13920934 (England and Wales)
BLUEBOX STORAGE AND WAREHOUSING LTD
Balance Sheet as at
28 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets450,43242,750
50,43242,750
Current assets
Cash at bank and on hand3,143660
3,143660
Creditors amounts falling due within one year5(41,696)(34,090)
Net current assets (liabilities)(38,553)(33,430)
Total assets less current liabilities11,8799,320
Creditors amounts falling due after one year6(5,190)-
Provisions for liabilities8(9,582)(8,123)
Net assets(2,893)1,197
Capital and reserves
Called up share capital11
Profit and loss account(2,894)1,196
Shareholders' funds(2,893)1,197
The financial statements were approved and authorised for issue by the Director on 18 November 2024, and are signed on its behalf by:
HETHERINGTON, Hellen Rebeca
Director
Registered Company No. 13920934
BLUEBOX STORAGE AND WAREHOUSING LTD
Notes to the Financial Statements
for the period ended 28 February 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Finance costs
Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery-10
Vehicles20-
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20242023
Average number of employees during the year11
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 March 2347,500-47,500
Additions3,60022,40026,000
Disposals-(11,500)(11,500)
At 28 February 2451,10010,90062,000
Depreciation and impairment
At 01 March 234,750-4,750
Charge for year5,0191,7996,818
At 28 February 249,7691,79911,568
Net book value
At 28 February 2441,3319,10150,432
At 28 February 2342,750-42,750
5.Creditors: amounts due within one year

2024

2023

££
Amounts owed to related parties37,52331,152
Taxation and social security4932,538
Finance lease and HP contracts3,280-
Accrued liabilities and deferred income400400
Total41,69634,090
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2024

2023

££
Other creditors5,190-
Total5,190-
7.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts5,190-
The vehicle in the accounts has been purchased under a hire purchases finance agreement.
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)9,5828,123
Total9,5828,123
9.Related party transactions
At the balance sheet date, the company owed the Director £37,523 (2023:£31,152). This has been leant to the company on an interest-free loan with no fixed repayment terms.