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Company Registration No. 13405976 (England and Wales)
BIJOU BOXES LTD Unaudited accounts for the year ended 31 May 2026
BIJOU BOXES LTD Unaudited accounts Contents
Page
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BIJOU BOXES LTD Company Information for the year ended 31 May 2026
Directors
A J McCaighy E A McCaighy
Company Number
13405976 (England and Wales)
Registered Office
Unit 25 Portway Business Centre Old Sarum Salisbury Wiltshire SP4 6QX
Accountants
N L Accounting (South West) Ltd Unit 7, Town Farm Workshops Sixpenny Handley Salisbury Wiltshire SP5 5PA
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BIJOU BOXES LTD Statement of financial position as at 31 May 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
61 
123 
Current assets
Inventories
2,000 
2,050 
Cash at bank and in hand
4,810 
4,576 
6,810 
6,626 
Creditors: amounts falling due within one year
(3,270)
(2,821)
Net current assets
3,540 
3,805 
Net assets
3,601 
3,928 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
3,599 
3,926 
Shareholders' funds
3,601 
3,928 
For the year ending 31 May 2026 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 June 2026 and were signed on its behalf by
A J McCaighy Director Company Registration No. 13405976
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BIJOU BOXES LTD Notes to the Accounts for the year ended 31 May 2026
1
Statutory information
BIJOU BOXES LTD is a private company, limited by shares, registered in England and Wales, registration number 13405976. The registered office is Unit 25 Portway Business Centre, Old Sarum, Salisbury, Wiltshire, SP4 6QX.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% Straight Line
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 June 2025
899 
At 31 May 2026
899 
Depreciation
At 1 June 2025
776 
Charge for the year
62 
At 31 May 2026
838 
Net book value
At 31 May 2026
61 
At 31 May 2025
123 
5
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Trade creditors
7 
3 
Taxes and social security
510 
(138)
Loans from directors
2,248 
2,461 
Accruals
505 
495 
3,270 
2,821 
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BIJOU BOXES LTD Notes to the Accounts for the year ended 31 May 2026
6
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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