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Registered number: 04892281
Ozbox (UK) Limited
Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04892281
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 374,543 135,215
374,543 135,215
CURRENT ASSETS
Stocks 6 84,876 91,858
Debtors 7 507,686 498,332
Cash at bank and in hand 19,788 22,292
612,350 612,482
Creditors: Amounts Falling Due Within One Year 8 (541,992 ) (525,180 )
NET CURRENT ASSETS (LIABILITIES) 70,358 87,302
TOTAL ASSETS LESS CURRENT LIABILITIES 444,901 222,517
Creditors: Amounts Falling Due After More Than One Year 9 (199,173 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (73,584 ) (31,506 )
NET ASSETS 172,144 191,011
CAPITAL AND RESERVES
Called up share capital 11 13,000 13,000
Capital redemption reserve 13,000 13,000
Profit and Loss Account 146,144 165,011
SHAREHOLDERS' FUNDS 172,144 191,011
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For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr D M Corbett
Director
14th January 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Ozbox (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04892281 . The registered office is Sovereign House, 12 Warwick Street, Coventry, CV5 6ET.
The presentation currency of the financial statements is the Pound Sterling (£).
These financial statements are rounded to the nearest £1.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Sale of goods
Turnover from the sale of standard cases and bespoke die cut packaging is recongnised when significan risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably.  This is usually on dispatch of goods.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill being the amount paid in connection with the aquisition of a business in 2003, is being amortised evenly over it's useful life of five years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 10% Reducing balance
Fixtures & Fittings 10% Reducing balance
Computer Equipment 20% Reducing balance
Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date.  If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount.  Where the carrying amount excees its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.
2.5. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.10. Employee benefits
When the employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.
The company operates a defined contribution plan for the benefit of its employees.  Contributions are expensed as the become payable.
2.11. Sales invoice discounting
Amounts receoverable in respect of invoice discounting are separately disclosed as current assets.  The management and colection of trade debtors remain within the company.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 24 (2024: 24)
24 24
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2024 25,000
As at 30 September 2025 25,000
Amortisation
As at 1 October 2024 25,000
As at 30 September 2025 25,000
Net Book Value
As at 30 September 2025 -
As at 1 October 2024 -
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5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2024 404,793 38,801 28,388 471,982
Additions 279,753 - - 279,753
Disposals (102,430 ) (10,131 ) (21,365 ) (133,926 )
As at 30 September 2025 582,116 28,670 7,023 617,809
Depreciation
As at 1 October 2024 279,828 33,339 23,600 336,767
Provided during the period 16,356 1,539 1,858 19,753
Disposals (81,759 ) (10,130 ) (21,365 ) (113,254 )
As at 30 September 2025 214,425 24,748 4,093 243,266
Net Book Value
As at 30 September 2025 367,691 3,922 2,930 374,543
As at 1 October 2024 124,965 5,462 4,788 135,215
6. Stocks
2025 2024
£ £
Stock 84,876 91,858
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 443,741 465,939
Other debtors 63,945 32,393
507,686 498,332
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 207,314 188,926
Bank loans and overdrafts 43,845 -
Other creditors 217,872 262,111
Taxation and social security 72,961 74,143
541,992 525,180
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 199,173 -
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10. Secured Creditors
Of the creditors the following amounts are secured.
Amounts advanced under an invoice discounting agreement with Royal Bank of Scotland Commercial Services are included within 'Other creditors'.  The amounts advanced are secured under a fixed and floating charge over the assets of the company, supported by personal guarantees from the director.
National Westminster Bank PLC bank loan is secured by a debenture which includes fixed and floating charges.
2025 2024
£ £
Bank loans and overdrafts 243,018 -
Other Creditors 156,078 200,459
11. Share Capital
2025 2024
Allotted, called up and fully paid £ £
13,000 Ordinary Shares of £ 1.00 each 13,000 13,000
12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 169,683 169,339
Later than one year and not later than five years 401,681 376,167
571,364 545,506
Included within the above are the hire/lease of 2 vehicles, which includes the cost of 'services' (maintenance, tyres, tests, breakdowns and repair).
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