REGISTERED NUMBER: 11433374 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

Rox Life Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

9

DIRECTORS:

A Boito

M Chatterton

J Chatterton

REGISTERED OFFICE:

115 Western Road

Hove

East Sussex

BN3 1DD

REGISTERED NUMBER:

11433374 (England and Wales)

ACCOUNTANTS:

AC TAX SERVICES

144 Mackie Avenue

Brighton

East Sussex

BN1 8SB

FIXED ASSETS

Tangible assets

4

51,505

22,556

Investments

5

29,827

85,666

81,332

108,222

CURRENT ASSETS

Cash at bank

40,256

27,122

CREDITORS

Amounts falling due within one year

6

210,310

289,944

NET CURRENT LIABILITIES

(170,054

)

(262,822

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(88,722

)

(154,600

)

CREDITORS

Amounts falling due after more than one year

7

36,610

55,685

NET LIABILITIES

(125,332

)

(210,285

)

CAPITAL AND RESERVES

Called up share capital

1

1

Share premium

20,000

20,000

Retained earnings

(145,333

)

(230,286

)

SHAREHOLDERS' FUNDS

(125,332

)

(210,285

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 24 September 2025 and were signed on its behalf by:

J Chatterton - Director

1.	STATUTORY INFORMATION

Rox Life Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

109,026

Additions

37,813

At 31 March 2025

146,839

DEPRECIATION

At 1 April 2024

86,470

Charge for year

8,864

At 31 March 2025

95,334

NET BOOK VALUE

At 31 March 2025

51,505

At 31 March 2024

22,556

5.	FIXED ASSET INVESTMENTS

Loans to

other

participating

interests

£

At 1 April 2024

85,666

New in year

196,150

Repayment in year

(251,989

)

At 31 March 2025

29,827

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

13,077

23,258

Taxation and social security

46,677

15,457

Other creditors

150,556

251,229

210,310

289,944

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

35,708

41,352

Other creditors

902

14,333

36,610

55,685

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following loans have been made to the company by the director directors subsisted during the year ended 31 March 2025 and the period ended 31 March 2024:

31.3.25

31.3.24

£

£

A Boito

Balance outstanding at start of year

(119,167

)

(118,538

)

Amounts advanced

(1,550

)

(11,490

)

Amounts repaid

54,113

10,861

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(66,604

)

(119,167

)

J Chatterton

Balance outstanding at start of year

(122,664

)

(118,538

)

Amounts advanced

-

(14,987

)

Amounts repaid

54,113

10,861

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(68,551

)

(122,664

)

At the end of the year the following directors had loaned the company:

A. Boito - £66,604

J. Chatterton - £68,551

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages two to five and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

AC TAX SERVICES

144 Mackie Avenue

Brighton

East Sussex

BN1 8SB

24 September 2025