REGISTERED NUMBER: 15166288 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 OCTOBER 2024 TO 31 MAY 2025

FOR

BOXED LIVERPOOL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTORS:

D Husband

D L H Yates

REGISTERED OFFICE:

318-328 Clifton Drive North

Lytham St. Annes

Lancashire

FY8 2PB

REGISTERED NUMBER:

15166288 (England and Wales)

ACCOUNTANTS:

Studholme-Bell Limited

Chartered Certified Accountants

Vantage House

3 East Terrace Business Park

Euxton Lane, Euxton

Chorley

Lancashire

PR7 6TB

FIXED ASSETS

Tangible assets

4

286,465

287,137

CURRENT ASSETS

Debtors

5

453,304

315,664

Cash at bank and in hand

2,727

13,845

456,031

329,509

CREDITORS

Amounts falling due within one year

6

575,957

420,203

NET CURRENT LIABILITIES

(119,926

)

(90,694

)

TOTAL ASSETS LESS CURRENT LIABILITIES

166,539

196,443

CREDITORS

Amounts falling due after more than one year

7

(82,567

)

(110,519

)

PROVISIONS FOR LIABILITIES

(26,616

)

(21,556

)

NET ASSETS

57,356

64,368

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

57,256

64,268

57,356

64,368

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 22 May 2026 and were signed on its behalf by:

D L H Yates - Director

1.	STATUTORY INFORMATION

Boxed Liverpool Limited 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

10% on reducing balance

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

25% on cost

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 period was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

109,500

180,000

6,000

1,083

296,583

Additions

-

16,895

-

-

16,895

At 31 May 2025

109,500

196,895

6,000

1,083

313,478

DEPRECIATION

At 1 October 2024

7,975

-

1,200

271

9,446

Charge for period

5,922

10,927

560

158

17,567

At 31 May 2025

13,897

10,927

1,760

429

27,013

NET BOOK VALUE

At 31 May 2025

95,603

185,968

4,240

654

286,465

At 30 September 2024

101,525

180,000

4,800

812

287,137

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 October 2024

and 31 May 2025

109,500

180,000

289,500

DEPRECIATION

At 1 October 2024

7,975

-

7,975

Charge for period

5,922

10,500

16,422

At 31 May 2025

13,897

10,500

24,397

NET BOOK VALUE

At 31 May 2025

95,603

169,500

265,103

At 30 September 2024

101,525

180,000

281,525

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

30.9.24

£

£

Trade debtors

88,672

43,833

Amounts owed by group undertakings

215,597

235,782

Other debtors

138,410

36,049

Prepayments

10,625

-

453,304

315,664

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

30.9.24

£

£

Hire purchase contracts

61,714

74,921

Trade creditors

130,165

112,891

Amounts owed to group undertakings

278,574

177,436

Social security and other taxes

5,990

5,990

VAT

31,126

10,905

Other creditors

65,888

810

Accruals and deferred income

2,500

37,250

575,957

420,203

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

30.9.24

£

£

Hire purchase contracts

82,567

110,519

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.5.25

30.9.24

£

£

Hire purchase contracts

144,281

185,440

Hire purchases liabilities are secured on the assets to which they relate.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Boxed Liverpool Limited for the period ended 31 May 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Boxed Liverpool Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Boxed Liverpool Limited and state those matters that we have agreed to state to the Board of Directors of Boxed Liverpool Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Boxed Liverpool Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Boxed Liverpool Limited. You consider that Boxed Liverpool Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Boxed Liverpool Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Studholme-Bell Limited

Chartered Certified Accountants

Vantage House

3 East Terrace Business Park

Euxton Lane, Euxton

Chorley

Lancashire

PR7 6TB

22 May 2026