Box Inn Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05102953

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		1,875
Tangible Assets	5		73,905		81,115

			73,905		82,990
CURRENT ASSETS
Stocks	6	22,575		22,250
Debtors	7	5,260		-
Cash at bank and in hand		2,863		1,566

		30,698		23,816
Creditors: Amounts Falling Due Within One Year	8	(145,915 )		(182,770 )

NET CURRENT ASSETS (LIABILITIES)			(115,217 )		(158,954 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(41,312 )		(75,964 )

Creditors: Amounts Falling Due After More Than One Year	9		(2,500 )		(12,500 )

NET LIABILITIES			(43,812 )		(88,464 )

CAPITAL AND RESERVES
Called up share capital	10		4		4
Profit and Loss Account			(43,816 )		(88,468 )

SHAREHOLDERS' FUNDS			(43,812)		(88,464)

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Box Inn Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Christopher Day

Director

23 December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Box Inn Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05102953 . The registered office is The George & Dragon High Street, Rowde, Devizes, Wiltshire, SN10 2PN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 20 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	5% reducing balance
Fixtures & Fittings	15% reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 11 (2024: 11)

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Box Inn Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	75,000

As at 31 March 2025	75,000

Amortisation
As at 1 April 2024	73,125
Provided during the period	1,875

As at 31 March 2025	75,000

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	1,875

5. Tangible Assets

	Land & Property
	Freehold	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2024	75,437	77,231	152,668

As at 31 March 2025	75,437	77,231	152,668

Depreciation
As at 1 April 2024	25,842	45,711	71,553
Provided during the period	2,480	4,730	7,210

As at 31 March 2025	28,322	50,441	78,763

Net Book Value
As at 31 March 2025	47,115	26,790	73,905

As at 1 April 2024	49,595	31,520	81,115

6. Stocks

	2025	2024
	£	£
Stock	22,575	22,250

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Box Inn Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	5,260	-

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	25,288	32,368
Bank loans and overdrafts	22,898	26,649
Other creditors	85,066	119,546
Taxation and social security	12,663	4,207

	145,915	182,770

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	2,500	12,500

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	4	4

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