2023-05-012024-04-302024-04-30false07215473BOXCUBIC 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BOXCUBIC LIMITED

Registered Number
07215473
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

BOXCUBIC LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

ELLIOTT, Lee

Registered Address

Studio One 1 Dales Lane
Heworth
York
YO31 1DH

Registered Number

07215473 (England and Wales)
BOXCUBIC LIMITED
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets33,6135,170
Investments43,0003,000
6,6138,170
Current assets
Debtors530,57410,859
Cash at bank and on hand247,822202,787
278,396213,646
Creditors amounts falling due within one year6(35,649)(20,466)
Net current assets (liabilities)242,747193,180
Total assets less current liabilities249,360201,350
Provisions for liabilities7(903)(1,016)
Net assets248,457200,334
Capital and reserves
Called up share capital220220
Profit and loss account248,237200,114
Shareholders' funds248,457200,334
The financial statements were approved and authorised for issue by the Board of Directors on 18 November 2024, and are signed on its behalf by:
ELLIOTT, Lee
Director
Registered Company No. 07215473
BOXCUBIC LIMITED
Notes to the Financial Statements
for the year ended 30 April 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.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
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.
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.
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)
Fixtures and fittings20-
Office Equipment-4
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. 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.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 May 237,23714,14021,377
Additions-600600
At 30 April 247,23714,74021,977
Depreciation and impairment
At 01 May 236,5499,65816,207
Charge for year1382,0192,157
At 30 April 246,68711,67718,364
Net book value
At 30 April 245503,0633,613
At 30 April 236884,4825,170
4.Fixed asset investments

Loans to groups1

Total

££
Cost or valuation
At 01 May 233,0003,000
At 30 April 243,0003,000
Net book value
At 30 April 243,0003,000
At 30 April 233,0003,000

Notes

1Loans to group undertakings and participating interests
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables30,22510,859
Other debtors(119)-
Prepayments and accrued income468-
Total30,57410,859
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables733460
Amounts owed to related parties650-
Taxation and social security33,47519,214
Accrued liabilities and deferred income791792
Total35,64920,466
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.
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)9031,016
Total9031,016