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REGISTERED NUMBER: 08471487 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Chocbox Ltd

Chocbox Ltd (Registered number: 08471487)

Contents of the Financial Statements

for the Year Ended 30 June 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Chocbox Ltd

Company Information

for the Year Ended 30 June 2025

| DIRECTORS: | Mr G R Parkinson

| Mr P Martin

| SECRETARY: | Mr G R Parkinson

| REGISTERED OFFICE: | Unit 1, Holland Way Industrial Estate

| Holland Way

| Blandford Forum

| DT11 7SX

| REGISTERED NUMBER: | 08471487 (England and Wales)

| ACCOUNTANTS: | Talbot Accounting Solutions LLP

| Bartley Cottage

| Ringwood Road

| Bartley

| Southampton

| Hampshire

| SO40 7LD

Chocbox Ltd (Registered number: 08471487)

Balance Sheet

30 June 2025

| 30.6.25 |  | 30.6.24

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 15 |  | 15 |  |

Cash at bank and in hand | 5,823 |  | 9,376 |  |

5,838 |  | 9,391 |  |

CREDITORS

Amounts falling due within one year | 5 | 39,927 |  | 43,912 |  |

NET CURRENT LIABILITIES | (34,089 | ) | (34,521 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (34,089 | ) | (34,521 | ) |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | (34,090 | ) | (34,522 | ) |

(34,089 | ) | (34,521 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 October 2025 and were signed on its behalf by:

Mr P Martin - Director

Chocbox Ltd (Registered number: 08471487)

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Chocbox Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit 1 Holland Way, Blandford Forum, Dorset, United Kingdom, DT11 7SX.

2. | ACCOUNTING POLICIES

| Accounting convention

| These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

| The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

| The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

| This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements:

| Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

| Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

| The financial statements of the company are consolidated in the financial statements of Sarunds Holdings Limited. These consolidated financial statements are available from its registered office, Unit 1 Holland Way, Blandford Forum, Dorset, UK, DT11 7SX.

| Turnover

| Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

| Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Chocbox Ltd (Registered number: 08471487)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at

| transaction price including transaction costs and are subsequently carried at amortised cost using the

| effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual

| arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors , bank loans, loans from fellow group companies and

| preference shares that are classified as debt, are initially recognised at transaction price unless the

| arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Taxation

| The tax expense represents the sum of the tax currently payable and deferred tax..

| Current tax

| The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax

| Going concern

| The Company, at the balance sheet date, had net liabilities of £34,089 (2024 - £34,521 ). The Company is reliant upon the ongoing financial support of its parent, The House of Sarunds Limited, to remain a going concern. The directors of The House of Sarunds Limited have provided assurance that such support will continue for the foreseeable future and on this basis, consider it appropriate to prepare the financial statements on a going concern basis.

| Cash and cash equivalents

| Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

| Equity instruments

| Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Chocbox Ltd (Registered number: 08471487)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Trade debtors | 15 |  | 15 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Trade creditors | - |  | 894 |  |

| Amounts owed to group undertakings | 38,163 |  | 40,945 |  |

| Taxation and social security | 14 |  | 323 |  |

| Other creditors | 1,750 |  | 1,750 |  |

39,927 |  | 43,912 |  |

6. | PARENT COMPANY

| The immediate parent company is The House of Sarunds Limited a company incorporated in England and Wales, which prepare group consolidated accounts which are available to the public. The ultimate controlling party is Peter Martin who owns the majority shareholding in the parent company.