Registration number: 12609096

Boujee Boxes Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	5 to 10

Boujee Boxes Limited

Company Information

Directors

Miss R E Carrey Mrs S L Dawson Miss F E Percival

Registered office

10 Ambassador Place Stockport Road Altrincham Cheshire WA15 8DB

Accountants

Xeinadin 10 Ambassador Place Stockport Road Altrincham Cheshire WA15 8DB

Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Boujee Boxes Limited
for the Period Ended 31 January 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Boujee Boxes Limited for the period ended 31 January 2025 as set out on pages 3 to 10 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Boujee Boxes Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Boujee Boxes Limited and state those matters that we have agreed to state to the Board of Directors of Boujee Boxes Limited, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Boujee Boxes Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Boujee Boxes Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Boujee Boxes Limited. You consider that Boujee Boxes Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Boujee Boxes Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................


Xeinadin
10 Ambassador Place
Stockport Road
Altrincham
Cheshire
WA15 8DB

4 September 2025

Boujee Boxes Limited

(Registration number: 12609096)
Balance Sheet as at 31 January 2025

	Note	31 January 2025 £	31 May 2024 £
Fixed assets
Tangible assets	4	317	563
Current assets
Stocks	5	25,037	42,080
Debtors	6	21,749	13,260
Cash at bank and in hand		14,987	17,543
		61,773	72,883
Creditors: Amounts falling due within one year	7	(50,865)	(62,654)
Net current assets		10,908	10,229
Total assets less current liabilities		11,225	10,792
Provisions for liabilities		(60)	(87)
Net assets		11,165	10,705
Capital and reserves
Called up share capital		300	300
Retained earnings		10,865	10,405
Shareholders' funds		11,165	10,705

Boujee Boxes Limited

(Registration number: 12609096)
Balance Sheet as at 31 January 2025

For the financial period ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 4 September 2025 and signed on its behalf by:
 

......................................... Miss R E Carrey Director

......................................... Mrs S L Dawson Director

......................................... Miss F E Percival Director

Boujee Boxes Limited

Notes to the Unaudited Financial Statements for the Period from 1 June 2024 to 31 January 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales .

The address of its registered office is:
10 Ambassador Place
Stockport Road
Altrincham
Cheshire
WA15 8DB

These financial statements were authorised for issue by the Board on 4 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Boujee Boxes Limited

Notes to the Unaudited Financial Statements for the Period from 1 June 2024 to 31 January 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	25% Straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Boujee Boxes Limited

Notes to the Unaudited Financial Statements for the Period from 1 June 2024 to 31 January 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Boujee Boxes Limited

Notes to the Unaudited Financial Statements for the Period from 1 June 2024 to 31 January 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 4 (2024 - 4).

Boujee Boxes Limited

Notes to the Unaudited Financial Statements for the Period from 1 June 2024 to 31 January 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 June 2024	1,473	1,473
At 31 January 2025	1,473	1,473
Depreciation
At 1 June 2024	910	910
Charge for the period	246	246
At 31 January 2025	1,156	1,156
Carrying amount
At 31 January 2025	317	317
At 31 May 2024	563	563

5

Stocks

	31 January 2025 £	31 May 2024 £
Other inventories	25,037	42,080

6

Debtors

	31 January 2025 £	31 May 2024 £
Trade debtors	15,084	7,454
Prepayments and accrued income	1,665	806
Other debtors	5,000	5,000
	21,749	13,260

Boujee Boxes Limited

Notes to the Unaudited Financial Statements for the Period from 1 June 2024 to 31 January 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	31 January 2025 £	31 May 2024 £
Due within one year
Loans and borrowings	8	1,873	13,589
Trade creditors		5,923	4,907
Taxation and social security		13,816	9,669
Accruals and deferred income		10,527	12,405
Other creditors		18,726	22,084
		50,865	62,654

8	Loans and borrowings

Current loans and borrowings

	31 January 2025 £	31 May 2024 £
Other borrowings	1,873	13,589

9	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £4,000 (2024 - £4,000).

10	Related party transactions

Summary of transactions with other related parties

All three company directors have personally guaranteed the company’s credit facility. The total amount outstanding on the facility is £1,873 (2024: £13,589).