The Button Box - Devon Ltd - Filleted accounts


29 JULY 2026
THE BUTTON BOX - DEVON LIMITED
Registered in England & Wales No. 13849421

FILLETED FINANCIAL ACCOUNTS
FOR THE PERIOD
1 FEBRUARY 2025 TO 31 JANUARY 2026



ACCOUNTING POLICIES
Accounting convention
	The financial statements within the annual report have been prepared on the going concern basis and are in compliance with section 1A of the financial reporting standard 102 applicable in the United Kingdom.
Inventories
	Inventories, which include work in progress, are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes materials, sub-contract labour, and hire of plant. There are no attributable overheads. Estimated selling price assumes sale in the normal course of trade.
Deferred taxation
	Provision is made for at the appropriate or current tax rate in respect of any possible liability due to timing differences between recognition of events for taxation and accounting purposes. Recognition of any possible asset due to timing differences as above is only recognised to the extent that recovery is reasonably certain.
Revenue
	Revenue represents income in respect of goods or services possession of which has passed to customers in the normal course of activity, and for which those customers have become liable during the period. It is stated net of any tax that is passed on to, or offset against amounts due from, taxing authorities.
Repairs and renewals
	Expenditure of up to £1000 on an item, excluding items treated as part of a project over £1000, is written off in the period it is incurred even if it represented an addition or improvement.

FINANCIAL POSITION

As at 31 January						2026	2025
					Notes	£	£

Current assets
		Inventories			2	7,320	4,345
		Trade and other receivables			3	4,403	6,736
		Cash and cash equivalents			4	83	906
						11,806	11,987
Current liabilities
	Due not later than one year
		Trade and other payables			5	(15,242)	(13,922)
						(3,436)	(1,935)

Equity
		Share capital			6	1	1
		Accumulated deficits				(3,437)	(1,936)
						(3,436)	(1,935)

The company is registered in England & Wales under no. 13849421 and is subject to the Companies Act 2006 in its various sections.
The directors acknowledge their responsibilities under section 386 of the Act for the maintenance of adequate accounting records and under section 394 of the Act for the preparation of financial statements.
For the period to 31 January 2026, the date of this financial position statement, the company qualified as small under section 382 of the Act. Members have not required the company to obtain an audit of its financial statements under section 476 of the Act.
The company is entitled, as a small company, to exemption under section 477 of the Companies Act 2006 from the statutory requirement for audited financial statements.
In conformity with section 444 of the Act, the form of these accounts delivered to the registrar of companies; in accordance with the provisions applicable to companies subject to the small companies regime, may be prepared by the removal of any reports, statements of movements in equity, income and expenses, and cash flows; but this filleted form delivers, as a minimum, the statements of accounting policies, financial position and notes thereto.
Approved and authorised for issue by the board on 29 July 2026 and signed on its behalf.

C J Ricketts
Director

NOTES TO THE FILLETED ACCOUNTS

						2026	2025
£							£

1	Accounting Policies
		The accounting policies are set out in full in a preceding statement.

2	Inventories
		Products ready for sale				7,320	4,345

3	Trade and other receivables
		Prepayments				4,403	6,736

4	Cash and cash equivalents
		Bank current account				83	906

5	Current trade and other payables
		Due to directors				(14,547)	(13,427)
		Accruals				(695)	(495)
						(15,242)	(13,922)

6	Share capital
		The company is a private company limited by share capital
2026					2025
Number					Number
	Equity ordinary shares of £1 each
	Ordinary
		Allotted, called up and fully paid		1	1	1	1

7	Ultimate control
		The company is controlled by the director.

8	Commitments
	Capital expenditure
		There are no capital commitments.

9	Related party transactions
	Key management personnel
		Directors and their relationships
		Balances at period end
		Amounts due to
			C J Ricketts			14,547	13,427

10	Activity
		The principal activity continues to be that of retail sale via stalls and markets of textiles.

11	Employees (including directors)
2026					2025
		Average during the period		Number	Number
				1	1


ADMINISTRATION AND ADVISERS

Bankers		Starling Bank Limited





Accountants and registrar		Cramptons 25A St Matthews Road Torquay TQ2 6JA


Office		70 Sherwell Lane Torquay TQ2 6BE