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COMPANY REGISTRATION NUMBER: 08513741

Box Tree Cottage Cambridge Limited

Filleted Unaudited Financial Statements

For the year ended

30 April 2026

Box Tree Cottage Cambridge Limited

Statement of Financial Position

30 April 2026

| 2026 | 2025
Note | £ | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 15,083 |  | 13,687

Current assets

Debtors | 6 | 54,091 |  | 53,799 |
Cash at bank and in hand | 102,782 |  | 51,346 |
| --------- |  | --------- |
| 156,873 |  | 105,145 |

Creditors: amounts falling due within one year | 7 | 97,583 |  | 89,164 |
| --------- |  | --------- |
Net current assets |  | 59,290 |  | 15,981
|  | -------- |  | --------
Total assets less current liabilities |  | 74,373 |  | 29,668
|  | -------- |  | --------
Net assets |  | 74,373 |  | 29,668
|  | -------- |  | --------

Capital and reserves

Called up share capital |  | 1,150 |  | 1,150
Profit and loss account |  | 73,223 |  | 28,518
|  | -------- |  | --------
Shareholders funds |  | 74,373 |  | 29,668
|  | -------- |  | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Box Tree Cottage Cambridge Limited

Statement of Financial Position (continued)

30 April 2026
These financial statements were approved by the board of directors and authorised for issue on 21 July 2026 , and are signed on behalf of the board by:

Mr J R Lloyd | Ms A A Kutz
Director | Director

Company registration number: 08513741

Box Tree Cottage Cambridge Limited

Notes to the Financial Statements

Year ended 30 April 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 16 Way Lane, Waterbeach, Cambridge, Cambridgeshire, CB25 9NQ.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for services rendered.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and fittings | - | 20% reducing balance
| Motor vehicles | - | 25% reducing balance
| Equipment | - | 20% reducing balance

Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 12 (2025: 14 ).
5. Tangible assets

| Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 May 2025 | 32,696 | 4,875 | 13,679 | 51,250
Additions | 1,402 | 4,495 | 900 | 6,797
Disposals | ( 8,346) | ( 4,875) | ( 4,828) | ( 18,049)
| -------- | ------- | -------- | --------
At 30 April 2026 | 25,752 | 4,495 | 9,751 | 39,998
| -------- | ------- | -------- | --------
Depreciation |  |  |  |
At 1 May 2025 | 24,033 | 4,134 | 9,396 | 37,563
Charge for the year | 2,895 | 416 | 1,484 | 4,795
Disposals | ( 8,346) | ( 4,269) | ( 4,828) | ( 17,443)
| -------- | ------- | -------- | --------
At 30 April 2026 | 18,582 | 281 | 6,052 | 24,915
| -------- | ------- | -------- | --------
Carrying amount |  |  |  |
At 30 April 2026 | 7,170 | 4,214 | 3,699 | 15,083
| -------- | ------- | -------- | --------
At 30 April 2025 | 8,663 | 741 | 4,283 | 13,687
| -------- | ------- | -------- | --------

6. Debtors

| 2026 | 2025
| £ | £
Trade debtors | 3,189 | 1,271
Other debtors | 50,902 | 52,528
| -------- | --------
| 54,091 | 53,799
| -------- | --------

7. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £
Trade creditors | 31,860 | 30,844
Social security and other taxes | 22,095 | 13,220
Other creditors | 43,628 | 45,100
| -------- | --------
| 97,583 | 89,164
| -------- | --------