Box Tree Cottage Cambridge Limited Filleted accounts for Companies House (small and micro)

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
	--------	--------