REGISTERED NUMBER: 09103521 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

FOR

LETTER BOX HAMPER COMPANY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J P Winfield

Miss T Wattam

REGISTERED OFFICE:

1 Belhay

Penryn

Cornwall

TR10 8DF

REGISTERED NUMBER:

09103521 (England and Wales)

ACCOUNTANTS:

Merlin Accountancy Services Ltd

2nd Floor

33 Longbrook Street

Exeter

Devon

EX4 6AW

FIXED ASSETS

Tangible assets

4

82,504

62,932

CURRENT ASSETS

Stocks

4,322

9,482

Debtors

5

36,353

19,820

Cash at bank

3,793

6,051

44,468

35,353

CREDITORS

Amounts falling due within one year

6

30,939

22,366

NET CURRENT ASSETS

13,529

12,987

TOTAL ASSETS LESS CURRENT LIABILITIES

96,033

75,919

PROVISIONS FOR LIABILITIES

7

2,972

3,597

NET ASSETS

93,061

72,322

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

93,060

72,321

SHAREHOLDERS' FUNDS

11

93,061

72,322

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 23 September 2025 and were signed on its behalf by:

J P Winfield - Director

1.	STATUTORY INFORMATION

Letter Box Hamper Company 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

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 February 2024

54,966

3,808

9,864

9,647

78,285

Additions

22,733

-

306

189

23,228

At 31 January 2025

77,699

3,808

10,170

9,836

101,513

DEPRECIATION

At 1 February 2024

1,776

2,181

3,836

7,560

15,353

Charge for year

1,554

326

1,267

509

3,656

At 31 January 2025

3,330

2,507

5,103

8,069

19,009

NET BOOK VALUE

At 31 January 2025

74,369

1,301

5,067

1,767

82,504

At 31 January 2024

53,190

1,627

6,028

2,087

62,932

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

30,711

1,294

Other debtors

5,642

18,526

36,353

19,820

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

7,526

9,134

Taxation and social security

17,009

11,820

Other creditors

6,404

1,412

30,939

22,366

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

2,972

3,597

Deferred

tax

£

Balance at 1 February 2024

3,597

Credit to Income Statement during year

(625

)

Balance at 31 January 2025

2,972

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2025 and 31 January 2024:

2025

2024

£

£

J P Winfield and Miss T Wattam

Balance outstanding at start of year

1,685

5,414

Amounts advanced

59,848

1,685

Amounts repaid

(61,533

)

(5,414

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

1,685

During the year the directors had a loan with the company. No interest is charged on this loan and there are no terms for repayment.

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £37,700 (2024 - £37,700) were paid to the directors .

10.	ULTIMATE CONTROLLING PARTY

The controlling party is J P Winfield.

11.	RECONCILIATION OF MOVEMENTS IN SHAREHOLDERS' FUNDS

2025

2024

£

£

Profit for the financial year

58,439

42,991

Dividends

(37,700

)

(37,700

)

Net addition to shareholders' funds

20,739

5,291

Opening shareholders' funds

72,322

67,031

Closing shareholders' funds

93,061

72,322