1 January 2024 true No description of principal activity Taxfiler 2024.6 11405407business:PrivateLimitedCompanyLtd2024-01-012024-12-31 114054072023-12-31 11405407business:EntityNoLongerTradingButTradedInPast2024-01-012024-12-31 114054072024-01-012024-12-31 11405407business:AuditExempt-NoAccountantsReport2024-01-012024-12-31 11405407business:FilletedAccounts2024-01-012024-12-31 114054072024-12-31 11405407business:Director12024-01-012024-12-31 11405407business:Director22024-01-012024-12-31 11405407business:RegisteredOffice2024-01-012024-12-31 114054072023-12-31 11405407core:WithinOneYear2024-12-31 11405407core:WithinOneYear2023-12-31 11405407core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 11405407core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 11405407core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 11405407core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 11405407core:PreviouslyStatedAmount2024-12-31 11405407core:PreviouslyStatedAmount2023-12-31 11405407business:SmallEntities2024-01-012024-12-31 11405407countries:EnglandWales2024-01-012024-12-31 11405407core:FurnitureFittings2024-01-012024-12-31 11405407core:ComputerEquipment2024-01-012024-12-31 11405407core:Goodwill2023-12-31 11405407core:Goodwill2024-12-31 11405407core:Goodwill2024-01-012024-12-31 11405407core:FurnitureFittings2023-12-31 11405407core:ComputerEquipment2023-12-31 11405407core:FurnitureFittings2024-12-31 11405407core:ComputerEquipment2024-12-31 114054072023-01-012023-12-31 iso4217:GBP xbrli:pure
Company Registration No. 11405407 (England and Wales)
Big Box Art Limited Unaudited accounts for the year ended 31 December 2024
Big Box Art Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Big Box Art Limited Company Information for the year ended 31 December 2024
Directors
Mr A. Broughton - Grant Ms. R. Broughton - Grant
Company Number
11405407 (England and Wales)
Registered Office
Safestore, 1-2 Atlantic Street Broadheath Altrincham WA14 5FA ENGLAND
Accountants
Accology Limited Bolton Arena Arena Approach Horwich Lancashire BL6 6LB
- 3 -
Big Box Art Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
60,000 
70,000 
Tangible assets
5
5,634 
3,207 
65,634 
73,207 
Current assets
Debtors
6
19,034 
178 
Cash at bank and in hand
32,560 
64,628 
51,594 
64,806 
Creditors: amounts falling due within one year
7
(192,586)
(171,285)
Net current liabilities
(140,992)
(106,479)
Net liabilities
(75,358)
(33,272)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(75,360)
(33,274)
Shareholders' funds
(75,358)
(33,272)
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 12 June 2025 and were signed on its behalf by
Mr A. Broughton - Grant Director Company Registration No. 11405407
- 4 -
Big Box Art Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Big Box Art Limited is a private company, limited by shares, registered in England and Wales, registration number 11405407. The registered office is Safestore, 1-2 Atlantic Street , Broadheath, Altrincham, WA14 5FA, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
15% pa reducing balance
Computer equipment
33 1/3% pa straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2024
100,000 
At 31 December 2024
100,000 
Amortisation
At 1 January 2024
30,000 
Charge for the year
10,000 
At 31 December 2024
40,000 
Net book value
At 31 December 2024
60,000 
At 31 December 2023
70,000 
- 5 -
Big Box Art Limited Notes to the Accounts for the year ended 31 December 2024
5
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2024
5,392 
3,893 
9,285 
Additions
837 
3,449 
4,286 
At 31 December 2024
6,229 
7,342 
13,571 
Depreciation
At 1 January 2024
2,304 
3,774 
6,078 
Charge for the year
589 
1,270 
1,859 
At 31 December 2024
2,893 
5,044 
7,937 
Net book value
At 31 December 2024
3,336 
2,298 
5,634 
At 31 December 2023
3,088 
119 
3,207 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
19,034 
178 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
6,126 
6,158 
Trade creditors
64,432 
82,613 
Taxes and social security
4,910 
4,898 
Loans from directors
76,918 
74,916 
Accruals
40,200 
2,700 
192,586 
171,285 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
- 6 -