BOX OF TREATS INVESTMENT GROUP LIMITED

BOX OF TREATS INVESTMENT GROUP LIMITED Accountants' Report For the year ended 31 August 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 August 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. N.A.Q Accountants Limited 31 August 2025 .................................................... N.A.Q Accountants Limited 12 Sheaveshill Parade, Sheaveshill Avenue London NW9 6RS 19 May 2026 2

BOX OF TREATS INVESTMENT GROUP LIMITED
Accountants' Report
For the year ended 31 August 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 August 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
N.A.Q Accountants Limited
31 August 2025

....................................................

N.A.Q Accountants Limited
12 Sheaveshill Parade,
Sheaveshill Avenue
London
NW9 6RS
19 May 2026

BOX OF TREATS INVESTMENT GROUP LIMITED
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Investments	3	2	0
		2	0
Current assets
Debtors	4	1,295	0
Cash at bank and in hand		43	0
		1,338	0
Net current assets		1,338	0

Total assets less current liabilities		1,340	0
Creditors: amount falling due after more than one year	5	(1,511)	0
Net assets		(171)	0

Capital and reserves
Called up share capital		1	0
Profit and loss account		(172)	0
Shareholders' funds		(171)	0

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 19 May 2026 and were signed on its behalf by:

-------------------------------
James Henry Cranstone STEWART
Director

BOX OF TREATS INVESTMENT GROUP LIMITED
Notes to the Financial Statements
For the year ended 31 August 2025

General Information

BOX OF TREATS INVESTMENT GROUP LIMITED is a private company, limited by shares, registered in England and Wales, registration number SC780929, registration address 272 BATH STREET, GLASGOW SCOTLAND, G2 4JR.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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)

Group accounts

The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts.

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

2.	Average number of employees 0 Average number of employees during the year was 0 (2024 : 0).

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 September 2024	-	-
Additions	-	-
Disposals	-	-
At 31 August 2025	-	-

Debtors: amounts falling due after one year

	2025 £		2024 £
Ramadan Gifting	295		0
Perceptive Consulting Partners Limited -Subsidiary	1,000		0
	1,295		0

Creditors: amount falling due after more than one year

	2025 £		2024 £
Directors' Loan Accounts	1,511		0
	1,511		0

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)		Balance owed by/(owed to)
	2025 £	2024 £	2025 £	2024 £
Perceptive Consulting Partners Limited	1,000	0	1,000	0
Ramadan Gifting Limited	130	0	130	0

During the year, the company advanced a loan of £1,000 to Perceptive Consulting Partners Limited, a subsidiary within the group. The loan is unsecured, interest-free, and repayable on demand. The balance outstanding at the year end was £1,000 (2025: £nil).
During the year ended 31 August 2025, the company advanced a loan of £129.90 to Ramadan Gifting Limited, a related company under common control through a common shareholder and director. The loan is unsecured, interest-free, and repayable on demand. The balance outstanding at the year end was £129.90 (2024: £nil).

Investments in Subsidiaries

Name Registered No. Country Ownership Nature of Business

Detox Like Dad Limited SC780939 Scotland 100% Other publishing activities

Perceptive Consulting 15106091 England 100% Management

Partners Limited consultancy

8.	Ultimate Controlling Party The directors consider that the company has no ultimate controlling party, as no individual shareholder owns a majority of the share capital or otherwise exercises control over the company.

Registered Number: SC780929
England and Wales
BOX OF TREATS INVESTMENT GROUP LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 September 2024 End date: 31 August 2025