Registered number
07567380
Vox Box Communications Limited
Filleted Accounts
31 August 2024
Vox Box Communications Limited
Registered number: 07567380
Balance Sheet
as at 31 August 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 424 566
Current assets
Debtors 4 62,964 62,261
Cash at bank and in hand 3,249 14,896
66,213 77,157
Creditors: amounts falling due within one year 5 (21,231) (13,687)
Net current assets 44,982 63,470
Net assets 45,406 64,036
Capital and reserves
Called up share capital 51 51
Profit and loss account 45,355 63,985
Shareholders' funds 45,406 64,036
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
J Hunter
Director
Approved by the board on 21 January 2025
Vox Box Communications Limited
Notes to the Accounts
for the year ended 31 August 2024
1 Accounting policies
Basis of preparation
Registered number
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 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment 33.3% writing down balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
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.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 September 2023 4,090
At 31 August 2024 4,090
Depreciation
At 1 September 2023 3,524
Charge for the year 142
At 31 August 2024 3,666
Net book value
At 31 August 2024 424
At 31 August 2023 566
4 Debtors 2024 2023
£ £
Trade debtors 2,678 1,975
Other debtors 60,286 60,286
62,964 62,261
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 14,680 297
Taxation and social security costs 6,126 12,963
Other creditors 425 427
21,231 13,687
6 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
JJ Hunter
Directors loan 45,196 45,196
45,196 - - 45,196
Interest has been charged on the above loan at 2% .
7 Other information
Vox Box Communications Limited is a private company limited by shares and incorporated in England. Its registered office is:
10 Appledale
Macclesfield
SK10 2GT
Vox Box Communications Limited 07567380 false 2023-09-01 2024-08-31 2024-08-31 VT Final Accounts July 2024 J Hunter No description of principal activity 07567380 2022-09-01 2023-08-31 07567380 core:WithinOneYear 2023-08-31 07567380 core:ShareCapital 2023-08-31 07567380 core:RetainedEarningsAccumulatedLosses 2023-08-31 07567380 2023-09-01 2024-08-31 07567380 bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 07567380 bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 07567380 bus:Director40 2023-09-01 2024-08-31 07567380 1 2023-09-01 2024-08-31 07567380 2 2023-09-01 2024-08-31 07567380 core:PlantMachinery 2023-09-01 2024-08-31 07567380 bus:Director1 2023-09-01 2024-08-31 07567380 bus:Director1 1 2023-09-01 2024-08-31 07567380 countries:England 2023-09-01 2024-08-31 07567380 bus:FRS102 2023-09-01 2024-08-31 07567380 bus:FilletedAccounts 2023-09-01 2024-08-31 07567380 2024-08-31 07567380 core:WithinOneYear 2024-08-31 07567380 core:ShareCapital 2024-08-31 07567380 core:RetainedEarningsAccumulatedLosses 2024-08-31 07567380 core:PlantMachinery 2024-08-31 07567380 bus:Director1 1 2024-08-31 07567380 2023-08-31 07567380 core:PlantMachinery 2023-08-31 07567380 bus:Director1 1 2023-08-31 iso4217:GBP xbrli:pure