Boxed Solutions Limited

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

Registered number: 14936664

		31 March 2025		30 June 2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		834,648		834,648

			834,648		834,648
CURRENT ASSETS
Debtors	5	125,001		125,001

		125,001		125,001
Creditors: Amounts Falling Due Within One Year	6	(528,914 )		(521,714 )

NET CURRENT ASSETS (LIABILITIES)			(403,913 )		(396,713 )

TOTAL ASSETS LESS CURRENT LIABILITIES			430,735		437,935

NET ASSETS			430,735		437,935

CAPITAL AND RESERVES
Called up share capital	7		436		436
Share premium account			435,410		435,410
Profit and Loss Account			(5,111 )		2,089

SHAREHOLDERS' FUNDS			430,735		437,935

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Boxed Solutions Limited

Balance Sheet (continued)

As At 31 March 2025

For the period 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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 Peter Tuch

Director

29th December 2025

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

1. General Information

Boxed Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14936664 . The registered office is Office 6, Bristol Science Park Dirac Crescent, BS16 7FR.

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. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2 (2024: 2)

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Boxed Solutions Limited

Notes to the Financial Statements (continued)

For the Period 1 July 2024 to 31 March 2025

4. Investments

	Unlisted
	£
Cost or Valuation
As at 1 July 2024	834,648

As at 31 March 2025	834,648

Provision
As at 1 July 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	834,648

As at 1 July 2024	834,648

Investments in subsidiaries are measured at cost less accumulated impairment.

The Company holds the following investments as at 31 March 2025:

- Boxed Light Holdings Limited (100%)

- Boxed Heat Services Limited (100%)

- FCS Trading Limited (100%)

5. Debtors

	31 March 2025	30 June 2024
	£	£
Due within one year
Amounts owed by group undertakings	125,000	125,000
Other debtors	1	1

	125,001	125,001

6. Creditors: Amounts Falling Due Within One Year

	31 March 2025	30 June 2024
	£	£
Amounts owed to group undertakings	520,064	518,414
Other creditors	8,850	3,300

	528,914	521,714

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Boxed Solutions Limited

Notes to the Financial Statements (continued)

For the Period 1 July 2024 to 31 March 2025

7. Share Capital

	31 March 2025	30 June 2024
	£	£
Called Up Share Capital not Paid	1	1
Called Up Share Capital has been paid up	435	435

Amount of Allotted, Called Up Share Capital	436	436

8. Related Party Transactions

Boxed Light Holdings Limited

There is a loan receivable of £125,000 (2024: £125,000) to the Company at year end.

The Companys owns 100% of the issued share capital in Boxed Light Holdings Limited.

P Tuch and M Button, directors of the Company, are also directors of Boxed Light Holdings Limited.

FCS Trading Limited

There is a loan receivable to the Company of £100 (2024: £100) at the year end.

P Tuch and M Button, directors of the Company, are also directors of FCS Trading Limited.

Boxed Management Services Limited (previously named Fontenergy Construction Services Limited)

An amount of £519,964 is owed to Boxed Management Services Limited at year end.

The Companys owns 100% of the issued share capital in Boxed Management Services Limited.

P Tuch and M Button, directors of the Company, are also directors of Boxed Management Services Limited.

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