IRIS Accounts Production v24.3.2.46 13567408 Board of Directors Board of Directors 1.9.23 31.8.24 31.8.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh135674082023-08-31135674082024-08-31135674082023-09-012024-08-31135674082022-08-31135674082022-09-012023-08-31135674082023-08-3113567408ns15:EnglandWales2023-09-012024-08-3113567408ns14:PoundSterling2023-09-012024-08-3113567408ns10:Director12023-09-012024-08-3113567408ns10:Director22023-09-012024-08-3113567408ns10:PrivateLimitedCompanyLtd2023-09-012024-08-3113567408ns10:SmallEntities2023-09-012024-08-3113567408ns10:AuditExempt-NoAccountantsReport2023-09-012024-08-3113567408ns10:SmallCompaniesRegimeForDirectorsReport2023-09-012024-08-3113567408ns10:SmallCompaniesRegimeForAccounts2023-09-012024-08-3113567408ns10:FullAccounts2023-09-012024-08-3113567408ns10:RegisteredOffice2023-09-012024-08-3113567408ns5:CurrentFinancialInstruments2024-08-3113567408ns5:CurrentFinancialInstruments2023-08-3113567408ns5:Non-currentFinancialInstruments2024-08-3113567408ns5:Non-currentFinancialInstruments2023-08-3113567408ns5:ShareCapital2024-08-3113567408ns5:ShareCapital2023-08-3113567408ns5:RetainedEarningsAccumulatedLosses2024-08-3113567408ns5:RetainedEarningsAccumulatedLosses2023-08-3113567408ns5:PlantMachinery2023-09-012024-08-3113567408ns5:PlantMachinery2023-08-3113567408ns5:PlantMachinery2024-08-3113567408ns5:PlantMachinery2023-08-3113567408ns5:WithinOneYearns5:CurrentFinancialInstruments2024-08-3113567408ns5:WithinOneYearns5:CurrentFinancialInstruments2023-08-31
REGISTERED NUMBER: 13567408 (England and Wales)















BRAND BOX INTERNATIONAL LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024






BRAND BOX INTERNATIONAL LIMITED (REGISTERED NUMBER: 13567408)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 5


BRAND BOX INTERNATIONAL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTORS: P E Lynas
S Martin





REGISTERED OFFICE: Ross House
The Square
Stow on the Wold
Cheltenham
Gloucestershire
GL54 1AF





REGISTERED NUMBER: 13567408 (England and Wales)





ACCOUNTANTS: William Hinton Limited
Chartered Accountants
Ross House
The Square
Stow On The Wold
Gloucestershire
GL54 1AF

BRAND BOX INTERNATIONAL LIMITED (REGISTERED NUMBER: 13567408)

BALANCE SHEET
31 AUGUST 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 776 126

CURRENT ASSETS
Debtors 5 39,487 48,444
Cash at bank 15,944 7,702
55,431 56,146
CREDITORS
Amounts falling due within one year 6 54,097 55,530
NET CURRENT ASSETS 1,334 616
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,110

742

CREDITORS
Amounts falling due after more than one
year

7

2,900

-
NET (LIABILITIES)/ASSETS (790 ) 742

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (890 ) 642
(790 ) 742

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BRAND BOX INTERNATIONAL LIMITED (REGISTERED NUMBER: 13567408)

BALANCE SHEET - continued
31 AUGUST 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 January 2025 and were signed on its behalf by:




P E Lynas - Director



S Martin - Director


BRAND BOX INTERNATIONAL LIMITED (REGISTERED NUMBER: 13567408)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024


1. STATUTORY INFORMATION

Brand Box International Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% per annum on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

BRAND BOX INTERNATIONAL LIMITED (REGISTERED NUMBER: 13567408)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023 208
Additions 865
At 31 August 2024 1,073
DEPRECIATION
At 1 September 2023 82
Charge for year 215
At 31 August 2024 297
NET BOOK VALUE
At 31 August 2024 776
At 31 August 2023 126

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 9,645 32,724
Amounts owed by participating interests 15,000 15,000
Other debtors 14,842 720
39,487 48,444

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,800 -
Trade creditors 3,232 -
Amounts owed to participating interests 1,668 19,264
Taxation and social security 35,152 29,767
Other creditors 3,245 6,499
54,097 55,530

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 2,900 -