The Tiny Box Company Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—7

Registered number: 06350135

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		15,278
Tangible Assets	5		193,231		224,845
Investments	6		300		300

			193,531		240,423
CURRENT ASSETS
Stocks	7	1,306,174		1,857,371
Debtors	8	827,070		504,002
Cash at bank and in hand		1,568,655		1,201,019

		3,701,899		3,562,392
Creditors: Amounts Falling Due Within One Year	9	(1,225,551 )		(1,384,281 )

NET CURRENT ASSETS (LIABILITIES)			2,476,348		2,178,111

TOTAL ASSETS LESS CURRENT LIABILITIES			2,669,879		2,418,534

PROVISIONS FOR LIABILITIES
Deferred Taxation			(24,364 )		(38,673 )

NET ASSETS			2,645,515		2,379,861

CAPITAL AND RESERVES
Called up share capital	11		491		491
Share premium account			59,784		59,784
Capital redemption reserve			49		49
Profit and Loss Account			2,585,191		2,319,537

SHAREHOLDERS' FUNDS			2,645,515		2,379,861

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The Tiny Box Company Limited

Balance Sheet (continued)

As At 31 October 2025

For the 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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms Rachel Gaisburgh-Watkyn

Director

27/07/2026

The notes on pages 3 to 7 form part of these financial statements.

1. General Information

The Tiny Box Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06350135 . The registered office is Unit 1 & 2 Bluebell Business Estate, Sheffield Park, Uckfield, East Sussex, TN22 3HQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets represent the investment in the trading website. It is amortised to the Profit and Loss Account over its estimated economic life of 3 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	over 4 years 2 months
Plant & Machinery	over 10 years
Motor Vehicles	over 5 years
Fixtures & Fittings	over 3 years
Computer Equipment	over 3 years

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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The Tiny Box Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 56 (2024: 65)

4. Intangible Assets

	Development Costs
	£
Cost
As at 1 November 2024	55,000

As at 31 October 2025	55,000

Amortisation
As at 1 November 2024	39,722
Provided during the period	15,278

As at 31 October 2025	55,000

Net Book Value
As at 31 October 2025	-

As at 1 November 2024	15,278

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 November 2024	45,193	269,635	113,397	6,538
Additions	-	13,621	-	-

As at 31 October 2025	45,193	283,256	113,397	6,538

...CONTINUED

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The Tiny Box Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

Depreciation
As at 1 November 2024	4,519	139,498	71,335	4,911
Provided during the period	10,846	23,333	16,541	682

As at 31 October 2025	15,365	162,831	87,876	5,593

Net Book Value
As at 31 October 2025	29,828	120,425	25,521	945

As at 1 November 2024	40,674	130,137	42,062	1,627


	Computer Equipment	Total
	£	£
Cost
As at 1 November 2024	59,545	494,308
Additions	15,336	28,957

As at 31 October 2025	74,881	523,265

Depreciation
As at 1 November 2024	49,200	269,463
Provided during the period	9,169	60,571

As at 31 October 2025	58,369	330,034

Net Book Value
As at 31 October 2025	16,512	193,231

As at 1 November 2024	10,345	224,845

6. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 November 2024	300

As at 31 October 2025	300

Provision
As at 1 November 2024	-

As at 31 October 2025	-

Net Book Value
As at 31 October 2025	300

As at 1 November 2024	300

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Tiny Box Maker Limited

Registered office: United Kingdom

Nature of business: Box Manufacturer

100 Ordinary shares representing a 100% holding.

31.10.25

Aggregate capital and reserves 453,425 (Loss)/Profit for the year 50,981

...CONTINUED

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The Tiny Box Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

6. Investments - continued

31.10.24

Aggregate capital and reserves 402,444 (Loss)/Profit for the year 8,795

Indiki Limited

Registered office: United Kingdom

Nature of business: Personalised Printing

100 Ordinary shares representing a 100% holding.

31.10.25

Aggregate capital and reserves (75,859) (Loss)/Profit for the year (408)

31.10.24

Aggregate capital and reserves (75,451) (Loss)/Profit for the year 0

Tiny Marketplace Limited

Registered office: United Kingdom

Nature of business: Online Marketplace

100 Ordinary shares representing a 100% holding.

31.10.25

Aggregate capital and reserves 100

31.10.24

Aggregate capital and reserves 100

7. Stocks

	2025	2024
	£	£
Stock	1,306,174	1,857,371

8. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	239,834	135,507
Amounts owed by group undertakings	91,876	91,467
Other debtors	495,360	277,028

	827,070	504,002

9. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	(36,872 )	354,478
Amounts owed to group undertakings	375,543	351,378
Other creditors	523,131	377,923
Taxation and social security	363,749	300,502

	1,225,551	1,384,281

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The Tiny Box Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	491	491

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