Blue Box One Limited - Filleted accounts

Registered number

05291470

Blue Box One Limited

Filleted Accounts

30 November 2025

Blue Box One Limited
Registered number:		05291470
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		42,807			77,202

Current assets
Stocks		8,580			3,285
Debtors	4	76,248			56,068
Cash at bank and in hand		416,419			319,588
		501,247			378,941

Creditors: amounts falling due within one year	5	(173,153)			(136,012)

Net current assets			328,094			242,929

Total assets less current liabilities			370,901			320,131

Creditors: amounts falling due after more than one year	6		(834)			(10,834)



Net assets			370,067			309,297

Capital and reserves
Called up share capital			100			100
Profit and loss account			369,967			309,197

Shareholder's funds			370,067			309,297

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr P Whitehorne
Director
Approved by the board on 23 July 2026

Blue Box One Limited
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			25% of written down value
	Fixtures, fittings, tools and equipment			25% of written down value

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					4		4


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 December 2024	38,407		27,198		74,206		139,811
	Additions	-		1,648		-		1,648
	Disposals	-		-		(74,206)		(74,206)
	At 30 November 2025	38,407		28,846		-		67,253

	Depreciation
	At 1 December 2024	-		22,979		39,630		62,609
	Charge for the year	-		1,467		-		1,467
	On disposals	-		-		(39,630)		(39,630)
	At 30 November 2025	-		24,446		-		24,446

	Net book value
	At 30 November 2025	38,407		4,400		-		42,807
	At 30 November 2024	38,407		4,219		34,576		77,202


4	Debtors					2025		2024
£							£

	Trade debtors					71,724		49,517
	Other debtors					4,524		6,551
						76,248		56,068


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					10,000		10,000
	Trade creditors					80,307		78,015
	Taxation and social security costs					58,526		47,682
	Other creditors					24,320		315
						173,153		136,012


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					834		10,834


7	Controlling party

	The ultimate controlling party is Mr P J Whitehorne, the sole director, who owns 100% of the issued share capital of the company.


8	Other information

	Blue Box One Limited is a private company limited by shares and incorporated in England. Its registered office is:
	14 Eelmoor Road
	Farnborough
	Hampshire
	GU14 7QN