Company registration number 16000651 (England and Wales)
Boxster Holdings Limited
Unaudited Financial Statements
For the period ended 28 February 2026
Boxster Holdings Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
Boxster Holdings Limited
Statement Of Financial Position
As at 28 February 2026
28 February 2026
- 1 -
2025
Notes
£
£
Fixed assets
Investments
3
1,000
Current assets
Debtors
4
10,099,000
Net current assets
10,099,000
Net assets
10,100,000
Capital and reserves
Called up share capital
7,000,000
Profit and loss reserves
3,100,000
Total equity
10,100,000

For the financial period ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period 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 financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 25 June 2026 and are signed on its behalf by:
Mrs A Dagnall
Director
Company registration number 16000651 (England and Wales)
Boxster Holdings Limited
Notes to the financial statements
For the period ended 28 February 2026
- 2 -
1
Accounting policies
Company information

Boxster Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Metal Works Woodward Way, Atherton, Manchester, England, M46 9RU.

1.1
Reporting period

The financial statements cover an 16 month period, as the reporting date was extended from 31 October 2025 to 28 February 2026, so that the year end is the same as the other companies in the group.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

1.3
Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Boxster Holdings Limited
Notes to the financial statements (continued)
For the period ended 28 February 2026
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
Number
Total
0
3
Fixed asset investments
2025
£
Shares in group undertakings and participating interests
1,000
Boxster Holdings Limited
Notes to the financial statements (continued)
For the period ended 28 February 2026
3
Fixed asset investments
(Continued)
- 4 -
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 7 October 2024
-
Additions
1,000
At 28 February 2026
1,000
Carrying amount
At 28 February 2026
1,000
4
Debtors
2025
Amounts falling due within one year:
£
Other debtors
10,099,000
2026-02-28 2024-10-07 false false false 25 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr Tom Clay Mr Peter Allan Clay Mrs Anna Dagnall 16000651 2024-10-07 2026-02-28 16000651 2026-02-28 16000651 core:ShareCapital 2026-02-28 16000651 core:RetainedEarningsAccumulatedLosses 2026-02-28 16000651 bus:Director3 2024-10-07 2026-02-28 16000651 core:CurrentFinancialInstruments core:WithinOneYear 2026-02-28 16000651 bus:PrivateLimitedCompanyLtd 2024-10-07 2026-02-28 16000651 bus:SmallCompaniesRegimeForAccounts 2024-10-07 2026-02-28 16000651 bus:FRS102 2024-10-07 2026-02-28 16000651 bus:AuditExemptWithAccountantsReport 2024-10-07 2026-02-28 16000651 bus:Director1 2024-10-07 2026-02-28 16000651 bus:Director2 2024-10-07 2026-02-28 16000651 bus:FullAccounts 2024-10-07 2026-02-28 xbrli:pure xbrli:shares iso4217:GBP