REGISTERED NUMBER: 14646194 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Box Elder Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M N Galvin

REGISTERED OFFICE:

The Coach House

1 Howard Road

Reigate

Surrey

RH2 7JE

REGISTERED NUMBER:

14646194 (England and Wales)

ACCOUNTANTS:

ACL & Co

Chartered Certified Accountants

The Coach House

1 Howard Road

Reigate

RH2 7JE

FIXED ASSETS

Tangible assets

4

421

562

CURRENT ASSETS

Debtors

5

3,659

3,000

Cash at bank

108,297

59,867

111,956

62,867

CREDITORS

Amounts falling due within one year

6

56,639

49,767

NET CURRENT ASSETS

55,317

13,100

TOTAL ASSETS LESS CURRENT LIABILITIES

55,738

13,662

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

55,638

13,562

55,738

13,662

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 23 April 2026 and were signed by:

M N Galvin - Director

1.	STATUTORY INFORMATION

Box Elder Ltd 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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Computer equipment

-

25% on reducing balance

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2025

and 28 February 2026

999

DEPRECIATION

At 1 March 2025

437

Charge for year

141

At 28 February 2026

578

NET BOOK VALUE

At 28 February 2026

421

At 28 February 2025

562

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

3,659

3,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Tax

49,663

43,508

VAT

1,990

2,737

Directors' current accounts

3,476

2,117

Accrued expenses

1,510

1,405

56,639

49,767