2024-06-01 2025-05-31 12623313 BOX DELTA LTD false 12623313 2024-06-01 2025-05-31 12623313 uk-bus:Director1 2024-06-01 2025-05-31 12623313 uk-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 12623313 uk-bus:SmallEntities 2024-06-01 2025-05-31 12623313 uk-bus:FullAccounts 2024-06-01 2025-05-31 12623313 uk-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 12623313 2024-06-01 12623313 2025-05-31 12623313 2024-05-31 xbrli:pure iso4217:GBP 12623313 2023-06-01 2024-05-31

Company Registration Number : 12623313 (England and Wales)
12623313
This company is a private limited company
This company sells stuff to other companies
The company was trading for the entire period
Full Accounts
2025-05-31
false
BOX DELTA LTD
The accounts were prepared in accordance with FRS102A
The accounts have been audited
2024-06-01
BOX DELTA LTD Unaudited filleted financial statements For the year ended 31 May 2025

BOX DELTA LTD Contents For the year ended 31 May 2025

CONTENTS | PAGE
Company Information | 3
Statement of Financial Position | 4
Notes to the Financial Statements | 5 - 6

BOX DELTA LTD Company Information For the year ended 31 May 2025

Company registration number |  | 12623313 (England and Wales)
Director |  | Tim Daplyn
Registered office address |  | The Warehouse
|  | Hill Street
|  | Tunbridge Wells
|  | Kent
|  | TN1 2BY

BOX DELTA LTD Statement of Financial Position For the year ended 31 May 2025

|  |  | 2025 |  | 2024
| Notes |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets |  |  | 2,475 |  | 3,300
Property, plant and equipment |  |  | 11,735 |  | 12,633
| 5 |  | 14,210 |  | 15,933
Current assets |  |  |  |  |
Debtors |  |  | 112,745 |  | 298,125
Corporation tax receivable |  |  | - |  | 24
Cash and cash equivalents |  |  | 22,136 |  | 4,149
|  |  | 134,881 |  | 302,298
Current liabilities |  |  |  |  |
Creditors: Amounts falling due within one year |  |  | (4,421) |  | (43,514)
|  |  | (4,421) |  | (43,514)
Net current assets/(liabilities) |  |  | 130,460 |  | 258,784
Total assets less current liabilities |  |  | 144,671 |  | 274,717
Non-current liabilities |  |  |  |  |
Provisions for liabilities |  |  | (2,934) |  | (3,983)
Net assets/(liabilities) |  |  | 141,737 |  | 270,734
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Retained earnings |  |  | 141,637 |  | 270,634
Shareholder's funds |  |  | 141,737 |  | 270,734
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006. The directors have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The director acknowledges their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A. The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small entities regime. All the members of the company have consented to the drawing up of the abridged balance sheet.
For the year ended 31 May 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 director acknowledges their responsibility 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the Board on 30 January 2026
.............................
Tim Daplyn (Director)
Company registration number: 12623313

/* == Copy of Frs105 Balance Sheet for XML COntent ============================================================ */

Balance sheet at 2025-05-31 31 May 2025
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Fixed Assets |  |  |  | 14,210 |  | 15,933
Current Assets |  |  |  | 133,861 |  | 301,280
Cash in Hand/Bank |  |  |  | 22,136 |  | 4,149
Prepayments and accrued income |  |  |  | 1,020 |  | 1,019
Creditors: amounts falling due within one year |  |  |  | (4,421) |  | (43,514)
Net current assets/(liabilities) |  |  |  | 130,460 |  | 258,784
Total assets less current liabilities |  |  |  | 144,671 |  | 274,717
Provisions for liabilities |  |  |  | (2,934) |  | (3,983)
Net Assets/(liabilities) |  |  |  | 141,737 |  | 270,734
Capital and Reserves |  |  |  | 141,737 |  | 270,734
Called up share capital |  |  |  | 100 |  | 100
Profit and loss account |  |  |  | 141,637 |  | 270,634
SHAREHOLDER'S FUND |  |  |  | 141,737 |  | 270,734
For the year ending 31/05/2025 the company was entitled to exemption 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. For the year ending 31-05-2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit for the year in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 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 small companies provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board of directors on 30 January 2026 2026-01-30 and signed on behalf of the board, |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
Tim Daplyn |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |
Company registration number: 12623313 |  |  |  |  |  |  |  |  |  |

BOX DELTA LTD Notes to the Financial Statements For the year ended 31 May 2025

(1) General Information
The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is The Warehouse, Hill Street, Tunbridge Wells, Kent, TN1 2BY.
(2) Statement of compliance
These individual financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A and Companies Act 2006, as applicable to companies subject to the small companies' regime.
(3) Significant Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis and in accordance with the Companies Act 2006. The presentation and functional currency of the company is pounds sterling. The financial statements are presented in pound units (£) unless stated otherwise.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Property, plant and equipment
Property, plant and equipment is stated at cost less accumulated depreciation and impairment losses. Part of an item of property, plant and equipment having different useful lives are accounted for as separate items. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives, using the straight-line method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis. Depreciation is provided to write off the cost less estimated residual value, of each asset over its expected useful life as follows:
Asset class and depreciation rate
Land and Buildings |
Plant and Machinery | 25% reducing balance
Short Leasehold Properties |
Investment Properties |
Long Leasehold Properties |
Commercial Vehicles |
Fixtures and Fittings |
Equipment | 25% reducing balance
Motor Cars |
Taxation
Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.
Current Tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit before tax as reported in the income statement 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 current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
(4) Employees
During the year, the average number of employees including director was 2 (2024 : 3).
(5) Fixed assets
| Intangible £ | Tangible £ | Totals £
Cost |  |  |
As at 01 June 2024 | - | 27,788 | 27,788
Additions | 4,125 | - | 4,125
As at 31 May 2025 | 4,125 | 27,788 | 31,913
Depreciation/Amortisation |  |  |
As at 01 June 2024 | - | 12,141 | 12,141
For the year | 1,650 | 3,912 | 5,562
As at 31 May 2025 | 1,650 | 16,053 | 17,703
Net book value |  |  |
As at 31 May 2025 | 2,475 | 11,735 | 14,210
As at 31 May 2024 | - | 15,647 | 15,647