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Registered number: 12078565
The Boxes Group Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
Ecommerce Accountants LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12078565
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 325 535
325 535
CURRENT ASSETS
Stocks 5 - 20,960
Debtors 6 132,170 101,712
Cash at bank and in hand 1,958 14,198
134,128 136,870
Creditors: Amounts Falling Due Within One Year 7 (133,077 ) (121,821 )
NET CURRENT ASSETS (LIABILITIES) 1,051 15,049
TOTAL ASSETS LESS CURRENT LIABILITIES 1,376 15,584
Creditors: Amounts Falling Due After More Than One Year 8 (1,313 ) (17,063 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (62 ) (102 )
NET ASSETS/(LIABILITIES) 1 (1,581 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account - (1,582 )
SHAREHOLDERS' FUNDS 1 (1,581)
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For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Rochak Gurung
Director
13/02/2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
The Boxes Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12078565 . The registered office is 40 Broomwood Road, Orpington, BR5 2JH.

The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 33% on a straight line basis.
Computer Equipment 33% on a straight line basis.
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

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 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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2.8. Short term debtors and creditors
Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising
from impairment are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 August 2023 525 3,469 3,994
As at 31 July 2024 525 3,469 3,994
Depreciation
As at 1 August 2023 175 3,284 3,459
Provided during the period 175 35 210
As at 31 July 2024 350 3,319 3,669
Net Book Value
As at 31 July 2024 175 150 325
As at 1 August 2023 350 185 535
5. Stocks
2024 2023
£ £
Finished goods - 20,960
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 132,170 101,712
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 65 -
Bank loans and overdrafts 19,242 36,164
Other loans 22,306 -
Other creditors 52,313 61,843
Taxation and social security 39,151 23,814
133,077 121,821
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 1,313 17,063
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9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 August 2023 Amounts advanced Amounts repaid Amounts written off As at 31 July 2024
£ £ £ £ £
Mr Rochak Gurung 69,890 47,150 20,086 - 96,954
The above loan is unsecured, interest is charged using HMRC's official rate of interest and repayable on demand.
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