Blue Box Storage Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04158679

Blue Box Storage Limited

Filleted Unaudited Financial Statements

31 December 2024

Blue Box Storage Limited

Statement of Financial Position

31 December 2024

	2024	2023
Note	£	£

Fixed assets

Tangible assets	4	9,923	18,724

Current assets

Stocks		200	200
Debtors	5	82,893	111,951
Cash at bank and in hand		170,331	213,526
		---------	---------
		253,424	325,677

Creditors: amounts falling due within one year	6	172,948	221,997
		---------	---------
Net current assets		80,476	103,680
		--------	---------
Total assets less current liabilities		90,399	122,404

Creditors: amounts falling due after more than one year	7	9,731	19,991
		--------	---------
Net assets		80,668	102,413
		--------	---------

Capital and reserves

Called up share capital	200	200
Profit and loss account	80,468	102,213
	--------	---------
Shareholders funds	80,668	102,413
	--------	---------

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 December 2024 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 .

Blue Box Storage Limited

Statement of Financial Position (continued)

31 December 2024

These financial statements were approved by the board of directors and authorised for issue on 1 September 2025 , and are signed on behalf of the board by:

Mr M Aldrich

Director

Company registration number: 04158679

Blue Box Storage Limited

Accounting Policies

Year ended 31 December 2024

Basis of preparation

The financial statements have been prepared on the historical cost basis.

Revenue recognition

Turnover represents the value, net of Value Added Tax, of goods sold and services provided to customers.

Taxation

Current tax is provided on the profits of the company. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax. Deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leashold property	-	Over the term of the lease
Plant and machinery	-	25% reducing balance
Fixtures and equipment	-	25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

Blue Box Storage Limited

Notes to the Financial Statements

Year ended 31 December 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 45 Maylands Avenue, Hemel Hempstead, Herts, HP2 7DF.

2. Statement of compliance

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

3. Employee numbers

The average number of persons employed by the company during the year amounted to 6 (2023: 6 ).

4. Tangible assets

	Land and buildings	Plant and machinery	Fixtures and fittings	Total
	£	£	£	£
Cost
At 1 January 2024	181,497	29,693	29,293	240,483
Additions	799	–	–	799
	---------	--------	--------	---------
At 31 December 2024	182,296	29,693	29,293	241,282
	---------	--------	--------	---------
Depreciation
At 1 January 2024	163,023	29,693	29,043	221,759
Charge for the year	9,360	–	240	9,600
	---------	--------	--------	---------
At 31 December 2024	172,383	29,693	29,283	231,359
	---------	--------	--------	---------
Carrying amount
At 31 December 2024	9,913	–	10	9,923
	---------	--------	--------	---------
At 31 December 2023	18,474	–	250	18,724
	---------	--------	--------	---------

5. Debtors

	2024	2023
	£	£
Trade debtors	31,552	62,069
Other debtors	51,341	49,882
	--------	---------
	82,893	111,951
	--------	---------

6. Creditors: amounts falling due within one year

	2024	2023
	£	£
Bank loans and overdrafts	10,148	9,898
Trade creditors	26,900	20,122
Corporation tax	4,600	21,894
Social security and other taxes	7,934	30,893
Other creditors	123,366	139,190
	---------	---------
	172,948	221,997
	---------	---------

7. Creditors: amounts falling due after more than one year

	2024	2023
	£	£
Bank loans and overdrafts	9,731	19,991
	-------	--------

8. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2024	2023
	£	£
Not later than 1 year	103,036	103,000
Later than 1 year and not later than 5 years	94,449	197,416
	---------	---------
	197,485	300,416
	---------	---------