HOLBOX LIMITED


Director	Jose Guillermo CHACON DAVALOS


Registered Address	3 Ramsden Road
	Ramsden Road
	London
	SW12 8QX


Registered Number	11546142 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		30,443		41,362
			30,443		41,362
Current assets
Stocks	4	4,434		-
Debtors		82,078		69,749
Cash at bank and on hand		252,205		76,166
		338,717		145,915
Creditors amounts falling due within one year	5	(342,719)		(170,206)
Net current assets (liabilities)			(4,002)		(24,291)
Total assets less current liabilities			26,441		17,071
Creditors amounts falling due after one year	6		(12,692)		(35,542)
Net assets			13,749		(18,471)
Capital and reserves
Called up share capital			4		4
Profit and loss account			13,745		(18,475)
Shareholders' funds			13,749		(18,471)

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 Director acknowledges 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 financial statements were approved and authorised for issue by the Director on 13 April 2026, and are signed on its behalf by:

Jose Guillermo CHACON DAVALOS
Director
Registered Company No. 11546142

HOLBOX LIMITED

Notes to the Financial Statements
for the year ended 31 August 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.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment used in the company’s principal activities for the production and supply of goods or for administrative purposes are stated in the balance sheet under the historical cost model, being cost less accumulated depreciation and any accumulated impairment losses. Depreciation is calculated to write off the cost of assets, less their estimated residual value, over their useful economic lives, using the straight-line method for all asset classes except fixtures and fittings, which are depreciated on a 20% reducing balance basis.

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment used in the company’s principal activities for the production and supply of goods or for administrative purposes are stated in the balance sheet under the historical cost model, being cost less accumulated depreciation and any accumulated impairment losses. Depreciation is calculated to write off the cost of assets, less their estimated residual value, over their useful economic lives, using the straight-line method for all asset classes except fixtures and fittings, which are depreciated on a 20% reducing balance basis.


	Reducing balance (%)	Straight line (years)
Land and buildings	-	5
Plant and machinery	-	5
Fixtures and fittings	20	-
Office Equipment	-	5

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified. The director’s loan account is in credit at £13,451.17 at the year end (prior year: £54,351.17), representing amounts due from the company to the director.

Related parties

For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
The director’s loan account is in credit at £13,451.17 at the year end (prior year: £54,351.17), representing amounts due from the company to the director.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	14		14

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 September 24	50,000	27,612	-	6,935	84,547
Additions	-	-	5,739	1,750	7,489
At 31 August 25	50,000	27,612	5,739	8,685	92,036
Depreciation and impairment
At 01 September 24	23,333	18,465	-	1,387	43,185
Charge for year	10,000	5,523	1,148	1,737	18,408
At 31 August 25	33,333	23,988	1,148	3,124	61,593
Net book value
At 31 August 25	16,667	3,624	4,591	5,561	30,443
At 31 August 24	26,667	9,147	-	5,548	41,362

4.	Stocks

	2025	2024
	£	£
Other stocks	4,434	-
Total	4,434	-

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	33,074	46,624
Bank borrowings and overdrafts	88,902	12,317
Amounts owed to related parties	169,137	65,831
Taxation and social security	35,452	35,434
Other creditors	16,154	10,000
Total	342,719	170,206


	Creditors due within one year are obligations payable within twelve months of the balance sheet date and are measured at the transaction price. They include trade creditors, accruals, and other short-term liabilities. Accruals are recognised for goods and services received but not yet invoiced at the reporting date, and all such amounts are recognised in profit or loss in the period to which they relate.

Creditors due within one year are obligations payable within twelve months of the balance sheet date and are measured at the transaction price. They include trade creditors, accruals, and other short-term liabilities. Accruals are recognised for goods and services received but not yet invoiced at the reporting date, and all such amounts are recognised in profit or loss in the period to which they relate.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	12,692	31,564
Other creditors	-	3,978
Total	12,692	35,542