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Registration number: 12239175

Boxcat Limited
trading as Boxcat
Annual Report and Unaudited Abridged Financial Statements
for the Year Ended 31 October 2025

Boxcat Limited
trading as Boxcat

Contents

Company Information | 1
Director's Report | 2
Accountants' Report | 3
Abridged Balance Sheet | 4 to 5
Notes to the Unaudited Abridged Financial Statements | 6 to 9

Boxcat Limited
trading as Boxcat

Company Information

Director | Mr Alexander Peter Wilson

Registered office | F07 First Floor Kestral House Knightrider Street Maidstone Kent England ME15 6LU

Accountants | Abtax CA Limited Certified AccountantThe Joiners Shop The Historic Dockyard Main Gate Road Chatham Kent ME4 4TZ

Boxcat Limited
trading as Boxcat

Director's Report for the Year Ended 31 October 2025

The director presents his report and the abridged financial statements for the year ended 31 October 2025.

Director of the company

The director who held office during the year was as follows:

Mr Alexander Peter Wilson

Principal activity

The principal activity of the company is Creative For Performing Arts

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 20 July 2026

......................................... Mr Alexander Peter Wilson Director

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Boxcat Limited
trading as Boxcat
for the Year Ended 31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Boxcat Limited for the year ended 31 October 2025 as set out on pages 4 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Boxcat Limited , as a body, in accordance with the terms of our engagement letter dated 2 October 2019. Our work has been undertaken solely to prepare for your approval the accounts of Boxcat Limited and state those matters that we have agreed to state to the Board of Directors of Boxcat Limited , as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Boxcat Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Boxcat Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Boxcat Limited . You consider that Boxcat Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Boxcat Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Abtax CA Limited
Certified Accountant
The Joiners Shop The Historic Dockyard
Main Gate Road
Chatham
Kent
ME4 4TZ

20 July 2026

Boxcat Limited
trading as Boxcat

(Registration number: 12239175)
Abridged Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 2,202 | 2,993
Current assets |  |  |
Debtors |  | 8,646 | 14,476
Cash at bank and in hand |  | 51,637 | 86,992
|  | 60,283 | 101,468
Creditors: Amounts falling due within one year |  | (4,848) | (23,227)
Net current assets |  | 55,435 | 78,241
Net assets |  | 57,637 | 81,234
Capital and reserves |  |  |
Called up share capital | 6 | 100 | 100
Retained earnings |  | 57,537 | 81,134
Shareholders' funds |  | 57,637 | 81,234

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

Director's 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; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Boxcat Limited
trading as Boxcat

(Registration number: 12239175)
Abridged Balance Sheet as at 31 October 2025

Approved and authorised by the director on 20 July 2026

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

Mr Alexander Peter Wilson

Director

Boxcat Limited
trading as Boxcat

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales .

The address of its registered office is:
F07 First Floor Kestral House
Knightrider Street
Maidstone
Kent
ME15 6LU
England

These financial statements were authorised for issue by the director on 20 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Boxcat Limited
trading as Boxcat

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office Equipment | 25% Straight Line Basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Boxcat Limited
trading as Boxcat

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 2).

4 | Profit before tax

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Depreciation expense | 2,091 | 1,969

Boxcat Limited
trading as Boxcat

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2025

5 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 November 2024 | 11,001 | 11,001
Additions | 1,299 | 1,299
At 31 October 2025 | 12,300 | 12,300
Depreciation
At 1 November 2024 | 8,008 | 8,008
Charge for the year | 2,090 | 2,090
At 31 October 2025 | 10,098 | 10,098
Carrying amount
At 31 October 2025 | 2,202 | 2,202
At 31 October 2024 | 2,993 | 2,993

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 100 | 100 | 100 | 100

7 | Dividends

Interim dividends paid

|  | 2025 £ |  | 2024 £
Interim dividend of £243.60 (2024 - £636.25) per each Ordinary |  | 24,360 |  | 63,625