Registration number: 10004182

Boxer CDM Solutions Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Boxer CDM Solutions Ltd

Company Information

Director

Mr Thomas Nicholas Knight

Company secretary

Mrs Wanda Janet Knight

Registered office

337 Church Road Frampton Cotterell Bristol BS36 2AB

Accountants

Ross & Partners (Bristol) Limited Unit 1, Office 1 Tower Lane Business Park Tower Lane Warmley Bristol BS30 8XT

Boxer CDM Solutions Ltd

(Registration number: 10004182)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	24,195	27,895
Current assets
Debtors	4	4,499	6,299
Cash at bank and in hand		50,947	47,193
		55,446	53,492
Creditors: Amounts falling due within one year	5	(30,694)	(5,051)
Net current assets		24,752	48,441
Total assets less current liabilities		48,947	76,336
Creditors: Amounts falling due after more than one year	5	(2,667)	(6,567)
Net assets		46,280	69,769
Capital and reserves
Called up share capital	6	100	100
Retained earnings		46,180	69,669
Shareholders' funds		46,280	69,769

For the financial 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.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Boxer CDM Solutions Ltd

(Registration number: 10004182)
Balance Sheet as at 31 March 2025

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 30 December 2025
 

......................................... Mr Thomas Nicholas Knight Director

Boxer CDM Solutions Ltd

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

1	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.

Going concern

The financial statements have been prepared on a going concern basis.

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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

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.

Boxer CDM Solutions Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 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.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 1).

Boxer CDM Solutions Ltd

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

3	Tangible assets

	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 April 2024	10,660	36,000	46,660
Disposals	(2,575)	-	(2,575)
At 31 March 2025	8,085	36,000	44,085
Depreciation
At 1 April 2024	6,386	12,380	18,766
Charge for the year	771	2,362	3,133
Eliminated on disposal	(2,009)	-	(2,009)
At 31 March 2025	5,148	14,742	19,890
Carrying amount
At 31 March 2025	2,937	21,258	24,195
At 31 March 2024	4,275	23,620	27,895

Boxer CDM Solutions Ltd

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

4

Debtors

Current	2025 £	2024 £
Trade debtors	4,399	6,299
Other debtors	100	-
	4,499	6,299

5

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	7	29,644	4,051
Accruals and deferred income		1,050	1,000
		30,694	5,051

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	7	2,667	6,567

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Shares of £0.10 each	1,000	100	1,000	100

Boxer CDM Solutions Ltd

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

7	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	2,667	6,567

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	4,000	4,000
Other borrowings	25,644	51
	29,644	4,051

8	Related party transactions

Loans from related parties

2025	Key management £	Total £
At start of period	51	51
Advanced	32,402	32,402
Repaid	(6,809)	(6,809)
At end of period	25,644	25,644

2024	Key management £	Total £
Advanced	51	51
At end of period	51	51