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OPEN BOX SOFTWARE LIMITED

Registered Number
10500537
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2025

OPEN BOX SOFTWARE LIMITED
Company Information
for the year from 1 June 2024 to 31 May 2025

Directors | HALL, Malcolm Buchanan
| MCDERMOTT, Christopher Robert
| NIXON, Dean
| THORNE, Stephen John Hubber

Registered Address | Ground Floor Marlborough House
| 298 Regents Park Road
| London
| N3 2SZ

Registered Number | 10500537 (England and Wales)

OPEN BOX SOFTWARE LIMITED
Statement of Financial Position
31 May 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 2,431 |  |  |  | 1,909
|  |  |  | 2,431 |  |  |  | 1,909
Current assets |  |  |  |  |  |  |  |
Debtors |  | 157,599 |  |  |  | 131,083 |  |
Cash at bank and on hand |  | 149,496 |  |  |  | 22,602 |  |
|  | 307,095 |  |  |  | 153,685 |  |
Creditors amounts falling due within one year |  | (71,304) |  |  |  | (83,241) |  |
Net current assets (liabilities) |  |  |  | 235,791 |  |  |  | 70,444
Total assets less current liabilities |  |  |  | 238,222 |  |  |  | 72,353
Accruals and deferred income |  |  |  | - |  |  |  | (9,690)
Net assets |  |  |  | 238,222 |  |  |  | 62,663
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 238,122 |  |  |  | 62,563
Shareholders' funds |  |  |  | 238,222 |  |  |  | 62,663

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 23 July 2025, and are signed on its behalf by:
HALL, Malcolm Buchanan Director Registered Company No. 10500537

OPEN BOX SOFTWARE LIMITED
Notes to the Financial Statements
for the year ended 31 May 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Turnover policy
--- | ---
| 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.

| Revenue from rendering of services
--- | ---
| Revenue 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.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Office Equipment | 3

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 7 |  | 4

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 June 24 | 1,909
| Additions | 1,904
| At 31 May 25 | 2,431
| Depreciation and impairment
| Charge for year | 1,382
| Net book value
| At 31 May 25 | 2,431
| At 31 May 24 | 1,909

4. | Related party transactions
--- | ---
| At the financial reporting date, included within debtors, are balances owed by related parties to the company: Open Box Software (Pty) Ltd: £68,474 (2024: £38,046); this balance is payable on a monthly basis, in full. The controlling party of both companies is Open Box Investments (Pty) Limited who owns 100% shares in both companies.