The Incredible Expanding Box Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05797663 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

THE INCREDIBLE EXPANDING

BOX LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTOR:

D Clapson

SECRETARY:

D Clapson

REGISTERED OFFICE:

3 Durrant Road

Bournemouth

Dorset

BH2 6NE

REGISTERED NUMBER:

05797663 (England and Wales)

ACCOUNTANTS:

Carter & Coley

Chartered Accountants

3 Durrant Road

Bournemouth

Dorset

BH2 6NE

FIXED ASSETS

Tangible assets

4

241

875

CURRENT ASSETS

Debtors

5

30,306

35,240

CREDITORS

Amounts falling due within one year

6

29,185

34,731

NET CURRENT ASSETS

1,121

509

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,362

1,384

PROVISIONS FOR LIABILITIES

9

60

219

NET ASSETS

1,302

1,165

CAPITAL AND RESERVES

Called up share capital

10

1,000

Retained earnings

11

302

165

SHAREHOLDERS' FUNDS

1,302

1,165

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 8 January 2026 and were signed by:

D Clapson - Director

1.	STATUTORY INFORMATION

The Incredible Expanding Box Limited 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

The turnover shown in the profit and loss account represents amounts earned during the year, exclusive of Value Added Tax.

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 May 2024

and 30 April 2025

3,107

19,518

22,625

DEPRECIATION

At 1 May 2024

2,824

18,926

21,750

Charge for year

42

592

634

At 30 April 2025

2,866

19,518

22,384

NET BOOK VALUE

At 30 April 2025

241

-

241

At 30 April 2024

283

592

875

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

2,500

5,400

Other debtors

523

Directors' current accounts

20,731

22,765

Corporation tax

6,552

30,306

35,240

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts (see note 7)

9,547

3,965

Corporation tax

13,005

22,894

Social security and other taxes

89

121

VAT

5,694

6,926

Accruals and deferred income

850

825

29,185

34,731

7.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

Amounts falling due within one year or on demand:

Bank overdrafts

9,547

3,965

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

Bank overdrafts

9,547

3,965

The overdraft is secured by a charge over the company's assets and a guarantee from the director.

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

60

219

Deferred

tax

£

Balance at 1 May 2024

219

Provided during year

(159

)

Balance at 30 April 2025

60

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

500

Ordinary

£1

500

250

Ordinary A

£1

250

Ordinary B

£1

250

1,000

11.

RESERVES

Retained

earnings

£

At 1 May 2024

165

Profit for the year

41,637

Dividends

(41,500

)

At 30 April 2025

302

12.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2025 and 30 April 2024:

2025

2024

£

P A Clapson and D Clapson

Balance outstanding at start of year

22,765

34,767

Amounts advanced

40,316

39,998

Amounts repaid

(42,350

)

(52,000

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

20,731

22,765

The following reproduces the text of the report prepared for the director 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 Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Incredible Expanding Box Limited for the year ended 30 April 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of The Incredible Expanding Box Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Incredible Expanding Box Limited and state those matters that we have agreed to state to the director of The Incredible Expanding Box Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Incredible Expanding Box Limited and its director for our work or for this report.

It is your duty to ensure that The Incredible Expanding Box Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The Incredible Expanding Box Limited. You consider that The Incredible Expanding Box Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The Incredible Expanding Box Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Carter & Coley

Chartered Accountants

3 Durrant Road

Bournemouth

Dorset

BH2 6NE

8 January 2026