Registration number: 11479361

The Boombox UK Entertainment Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

The Boombox UK Entertainment Ltd

Company Information

Director

B Mukuze

Registered office

39 High Street Battle East Sussex TN33 0EE

Accountants

Manningtons 39 High Street Battle East Sussex TN33 0EE

The Boombox UK Entertainment Ltd

(Registration number: 11479361)
Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	38,418	37,514
Current assets
Debtors	5	7,493	3,198
Cash at bank and in hand		1,145	2,172
		8,638	5,370
Creditors: Amounts falling due within one year	6	(68,670)	(38,482)
Net current liabilities		(60,032)	(33,112)
Total assets less current liabilities		(21,614)	4,402
Creditors: Amounts falling due after more than one year	6	(1,667)	(4,062)
Net (liabilities)/assets		(23,281)	340
Capital and reserves
Called up share capital		1	1
Retained earnings		(23,282)	339
Shareholders' (deficit)/funds		(23,281)	340

For the financial year ending 31 July 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.

These financial statements have been prepared and 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 16 January 2026
 

.........................................

B Mukuze
Director

The Boombox UK Entertainment Ltd

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

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
39 High Street
Battle
East Sussex
TN33 0EE
England

2	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.

The presentation currency of the financial statements is the Pound Sterling (£).

Going concern

The financial statements have been prepared on a going concern basis, notwithstanding that there is a deficiency
of assets at the year end date amounting to £23,282. The validity of this assumption is dependent on the
continued financial support of the company's director and creditors. The financial statements do not include any
adjustments that would result from discontinuance of their financial support. On this basis, the director considers
that it is appropriate for the financial statements to be prepared on the 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.

The Boombox UK Entertainment Ltd

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

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:

Asset class	Depreciation method and rate
Equipment	20% reducing balance
Motor vehicles	25% reducing balance

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.

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 at the transaction price, 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 at the transaction price.

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.

The Boombox UK Entertainment Ltd

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

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

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

4	Tangible assets

	Land and buildings £	Motor vehicles  £	Equipment £	Total £
Cost or valuation
At 1 August 2024	15,336	22,500	29,062	66,898
Additions	1,807	-	4,170	5,977
At 31 July 2025	17,143	22,500	33,232	72,875
Depreciation
At 1 August 2024	-	14,818	14,566	29,384
Charge for the year	-	1,922	3,151	5,073
At 31 July 2025	-	16,740	17,717	34,457
Carrying amount
At 31 July 2025	17,143	5,760	15,515	38,418
At 31 July 2024	15,336	7,682	14,496	37,514

Included within the net book value of land and buildings above is £17,143 (2024 - £15,336) in respect of freehold land and buildings.
 

5

Debtors

	2025 £	2024 £
Prepayments	462	135
Other debtors	512	1
Director loan account	6,519	3,062
	7,493	3,198

The Boombox UK Entertainment Ltd

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

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Bank loans and overdrafts	7	1,250	6,090
Taxation and social security		1,417	5,666
Accruals and deferred income		62,257	22,066
Other creditors		3,746	4,660
		68,670	38,482

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Other borrowings	7	1,667	4,062

7	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Other borrowings	1,250	6,090

The Boombox UK Entertainment Ltd

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

8	Related party transactions

The director's loan account was repaid within 9 months after the year end.

Transactions with the director

2025	At 1 August 2024 £	Advances to director £	Repayments by director £	At 31 July 2025 £
B Mukuze
loan	(3,062)	(13,954)	10,497	(6,519)

2024	At 1 August 2023 £	Advances to director £	Repayments by director £	At 31 July 2024 £
B Mukuze
loan	(7,351)	(11,410)	15,699	(3,062)