Registered number
07093984
Box Office Supplies Limited
Unaudited Filleted Accounts
31 December 2024
API Partnership Limited t/a Chandler & Georges
Chartered Accountants
75 Westow Hill
Crystal Palace
London
SE19 1TX
Ph: 0208 761 2213
www.cgca.co.uk
Box Office Supplies Limited
Registered number: 07093984
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 519 -
Current assets
Stocks 2,000 2,000
Debtors 4 40,364 95,244
Cash at bank and in hand 19,610 2,013
61,974 99,257
Creditors: amounts falling due within one year 5 (58,834) (89,980)
Net current assets 3,140 9,277
Total assets less current liabilities 3,659 9,277
Creditors: amounts falling due after more than one year 6 (2,000) (8,062)
Net assets 1,659 1,215
Capital and reserves
Called up share capital 100 100
Profit and loss account 1,559 1,115
Shareholders' funds 1,659 1,215
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr N A Stefka
Director
Approved by the board on 25 September 2025
Box Office Supplies Limited
Notes to the Accounts
for the year ended 31 December 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 20% Straight Line
Motor Vehicles 25% Straight Line
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 January 2024 1,240 17,593 18,833
Additions 649 - 649
At 31 December 2024 1,889 17,593 19,482
Depreciation
At 1 January 2024 1,240 17,593 18,833
Charge for the year 130 - 130
At 31 December 2024 1,370 17,593 18,963
Net book value
At 31 December 2024 519 - 519
4 Debtors 2024 2023
£ £
Trade debtors 17,455 32,510
Other debtors 22,909 62,734
40,364 95,244
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 4,000 16,182
Obligations under finance lease and hire purchase contracts 2,719 3,468
Trade creditors 35,196 56,952
Taxation and social security costs 12,840 10,377
Other creditors 4,079 3,001
58,834 89,980
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 2,000 6,000
Obligations under finance lease and hire purchase contracts - 2,062
2,000 8,062
Bank loans comprise of the Bounce Back Loan Scheme (BBLS), the rate of interest is 2.5% and the loan will be fully repaid by June 2026.
7 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
Mr N A Stefka 30,458 9,910 (31,254) 9,114
Mrs N Stefka 18,480 - (18,480) -
48,938 9,910 (49,734) 9,114
8 Controlling party
The company is controlled by Mr N A Stefka
9 Other information
Box Office Supplies Limited is a private company limited by shares and incorporated in England. Its registered office is:
75 Westow Hill
Crystal Palace
London
SE19 1TX
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