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Registration number: 11355815

Bright Box Design Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 May 2025

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 6

Company Information

Directors | CH Harrison AI Stoddart

Registered office | Bridge Mills Huddersfield Road Holmfirth West Yorkshire HD9 3TW

(Registration number: 11355815)
Balance Sheet as at 31 May 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 4 | 77,375 | 39,429
Cash at bank and in hand |  | 25,106 | 28,760
|  | 102,481 | 68,189
Creditors: Amounts falling due within one year | 5 | (20,749) | (15,980)
Net assets |  | 81,732 | 52,209
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Retained earnings |  | 81,731 | 52,208
Shareholders' funds |  | 81,732 | 52,209

(Registration number: 11355815)
Balance Sheet as at 31 May 2025

For the financial year ending 31 May 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 6 November 2025 and signed on its behalf by:

......................................... CH Harrison Director

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Bridge Mills
Huddersfield Road
Holmfirth
West Yorkshire
HD9 3TW
United Kingdom

These financial statements were authorised for issue by the Board on 6 November 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 26,531 | 4,586
Other debtors | 50,844 | 34,843
| 77,375 | 39,429

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | - | 2,865
Taxation and social security | 19,334 | 11,765
Accruals and deferred income | 1,415 | 1,350
| 20,749 | 15,980

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

6 | Related party transactions

Transactions with directors

2025 | At 1 June 2024 £ | Advances to director £ | Repayments by director £ | At 31 May 2025 £
CH Harrison
Interest is charged at 2.25% p.a. There are no conditions attached. Amounts disclosed represent aggregates. | 11,028 | 8,000 | (19,028) | -
AI Stoddart
Interest is charged at 2.25% p.a. There are no conditions attached. Amounts disclosed represent aggregates. | 10,497 | 8,000 | (18,497) | -

2024 | At 1 June 2023 £ | Advances to director £ | Repayments by director £ | At 31 May 2024 £
CH Harrison
Interest is charged at 2.25% p.a. There are no conditions attached. Amounts disclosed represent aggregates. | 11,028 | 11,028 | (11,028) | 11,028
AI Stoddart
Interest is charged at 2.25% p.a. There are no conditions attached. Amounts disclosed represent aggregates. | 10,497 | 10,497 | (10,497) | 10,497