REGISTERED NUMBER: 04401635

Unaudited Financial Statements for the Year Ended 31 March 2025

for

The Big Blue Box Limited

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

C P Dyson

Mrs C E Dyson

SECRETARY:

Mrs C E Dyson

REGISTERED OFFICE:

Suite 1

Concept House

23 Billet Lane

Hornchurch

Essex

RM11 1XP

REGISTERED NUMBER:

04401635

ACCOUNTANTS:

Havard & Associates

Suite 1

Concept House

23 Billet Lane

Hornchurch

Essex

RM11 1XP

FIXED ASSETS

Tangible assets

4

24,963

20,391

CURRENT ASSETS

Stocks

5,000

5,000

Debtors

5

43,978

56,913

Cash at bank

4,281

476

53,259

62,389

CREDITORS

Amounts falling due within one year

6

42,377

40,821

NET CURRENT ASSETS

10,882

21,568

TOTAL ASSETS LESS CURRENT LIABILITIES

35,845

41,959

CREDITORS

Amounts falling due after more than one year

7

(27,768

)

(25,265

)

PROVISIONS FOR LIABILITIES

(4,743

)

(3,874

)

NET ASSETS

3,334

12,820

CAPITAL AND RESERVES

Called up share capital

8

10

10

Retained earnings

3,324

12,810

SHAREHOLDERS' FUNDS

3,334

12,820

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 9 September 2025 and were signed on its behalf by:

C P Dyson - Director

1.	STATUTORY INFORMATION

The Big Blue Box Limited is a private company, limited by shares , registered in Not specified/Other. 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 rates in order to write off each asset over its estimated useful life:

Fixtures & fittings - 20% reducing value.

Motor vehicles - 25% reducing value.

Computer equipment - 33.33% straight line.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

102,861

Additions

14,295

Disposals

(9,961

)

At 31 March 2025

107,195

DEPRECIATION

At 1 April 2024

82,470

Charge for year

8,393

Eliminated on disposal

(8,631

)

At 31 March 2025

82,232

NET BOOK VALUE

At 31 March 2025

24,963

At 31 March 2024

20,391

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

7,250

4,115

Other debtors

36,728

52,798

43,978

56,913

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

5,459

4,689

Trade creditors

6,164

3,734

Taxation and social security

16,519

12,543

Other creditors

14,235

19,855

42,377

40,821

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

26,568

24,112

Other creditors

1,200

1,153

27,768

25,265

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

10

Ordinary

£1

10

10

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Overdrawn directors loans totalled £30,462 at the reporting date.

Interest has been accrued on the above loan account at a rate of 2.5% per annum using a methodology approved by the U.K. tax authority.