White Box Electrical Ltd

White Box Electrical Ltd
Contents Page
For the year ended 31 March 2025

Statement of financial position	1
Notes to the financial statements	2

Registered Number: 10574087 White Box Electrical Ltd
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	5,818	19,771
		5,818	19,771
Current assets
Stocks		54,740	20,037
Debtors: amounts falling due within one year		760,931	544,771
Cash at bank and in hand		267,674	191,513
		1,083,345	756,321
Creditors: amount falling due within one year		(714,838)	(579,807)
Net current assets		368,507	176,514

Total assets less current liabilities		374,325	196,285
Creditors: amount falling due after more than one year		(1,688)	(11,688)
Net assets		372,637	184,597

Capital and reserves
Called up share capital	4	300	300
Profit and loss account		372,337	184,297
Shareholders' funds		372,637	184,597

For the year ended 31 March 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 16 December 2025 and were signed on its behalf by:

-------------------------------
T Webb
Director

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J McAvoy
Director

1

White Box Electrical Ltd
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

White Box Electrical Ltd is a private company, limited by shares, domiciled in England and Wales, registration number 10574087,registration address Unit 18 Rockhaven Triangle Park, , Triangle Way, , Gloucester, Gloucestershire, GL1 1AJ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	20% Straight Line
Motor Vehicles	20% Straight Line
Fixtures and Fittings	20% Straight Line
Computer Equipment	33% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 8 (2024 : 6).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 April 2024	76,972	19,667	1,813	14,756	113,208
Additions	-	-	193	6,452	6,645
Disposals	(43,444)	-	-	-	(43,444)
At 31 March 2025	33,528	19,667	2,006	21,208	76,409
Depreciation
At 01 April 2024	59,232	19,667	564	13,974	93,437
Charge for year	5,682	-	401	2,542	8,625
On disposals	(31,471)	-	-	-	(31,471)
At 31 March 2025	33,443	19,667	965	16,516	70,591
Net book values
Closing balance as at 31 March 2025	85	-	1,041	4,692	5,818
Opening balance as at 01 April 2024	17,740	-	1,249	782	19,771

4.

Share Capital

Allotted, called up and fully paid	2025 £	2024 £
100 Ordinary shares of £1.00 each	100	100
100 Class B shares of £1.00 each	100	100
100 Class C shares of £1.00 each	100	100
	300	300

2

Registered Number: 10574087
England and Wales
Abridged Accounts

for the year ended 31 March 2025
for
WHITE BOX ELECTRICAL LTD