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BOXING BRANDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
Boxing Brands Limited is a private company, limited by shares, registered in England and Wales, registration number 07530236. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.
The company is dormant and has not traded during the year.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies.
The company's functional and presentational currency is pound sterling.
The directors have ensured that there will be adequate finance in place for the company to meet its creditors as they fall due. The parent company, OCS Group Holdings Inc has committed to continue supporting the company for a period of not less than one year from the date of signature of the financial statements. On this basis, the directors consider it appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would result from a withdrawal of the parent company's support.
Trademarks are valued at cost less accumulated amortisation. Amortisation is calculated to write
off the cost in equal annual instalments over their estimated useful lives.
Short-term creditors are measured at the transaction price.
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors.
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