Box Smart Advertising Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 4374437

Box Smart Advertising Ltd

Filleted Unaudited Financial Statements

31 July 2025

Box Smart Advertising Ltd

Financial Statements

Year ended 31 July 2025

Contents	Pages

Statement of financial position	1

Notes to the financial statements	2 to 3

Box Smart Advertising Ltd

Statement of Financial Position

31 July 2025

	2025	2024
Note	£	£

Current assets

Debtors	4	303,999	303,999
Cash at bank and in hand		–	1
		---------	---------
		303,999	304,000

Creditors: amounts falling due within one year	5	( 214,956)	( 214,864)
		---------	---------
Net current assets		89,043	89,136
		--------	--------
Total assets less current liabilities		89,043	89,136
		--------	--------

Capital and reserves

Called up share capital	6	100	100
Profit and loss account		88,943	89,036
		--------	--------
Shareholders funds		89,043	89,136
		--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 July 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 24 September 2025 , and are signed on behalf of the board by:

Mr D.L. Todd

Director

Company registration number: 4374437

Box Smart Advertising Ltd

Notes to the Financial Statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in United Kingdom. The address of the registered office is 3 Sovereign House, Nelson Quay, Milford Marina, Milford Haven, Pembrokeshire, SA73 3AJ.

2. Statement of compliance

These financial statements have been prepared in accordance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue operational existence for the foreseeable future. For this reason, the directors continue to adopt the going concern basis of accounting in preparing the annual financial statements.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

4. Debtors

	2025	2024
	£	£
Other debtors	303,999	303,999
	---------	---------

Other debtors include an amount of £nil (2024 - £nil) falling due after more than one year.

5. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	1,321	1,321
Other creditors	213,635	213,543
	---------	---------
	214,956	214,864
	---------	---------

6. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

7. Related party transactions

The company was under the control of Mr D.L. Todd , the managing director, throughout the current and previous year by virtue of his 100% shareholding in the ordinary share capital. No transactions with related parties were undertaken such as are required to be disclosed under FRS 102.