REGISTERED NUMBER: 08250305 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

BLACKBOX COMPANY (UK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

G R Russell

I P Turner

SECRETARY:

G R Russell

REGISTERED OFFICE:

Hullabaloo House

42-46 Obelisk Way

Camberley

Surrey

GU15 3SG

REGISTERED NUMBER:

08250305 (England and Wales)

ACCOUNTANTS:

Galloways Accounting Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Tangible assets

4

18,688

9,233

Investments

5

40,297

40,297

58,985

49,530

CURRENT ASSETS

Debtors

6

245,845

236,672

Cash at bank and in hand

516,481

218,724

762,326

455,396

CREDITORS

Amounts falling due within one year

7

785,599

745,031

NET CURRENT LIABILITIES

(23,273

)

(289,635

)

TOTAL ASSETS LESS CURRENT LIABILITIES

35,712

(240,105

)

PROVISIONS FOR LIABILITIES

4,672

2,308

NET ASSETS/(LIABILITIES)

31,040

(242,413

)

CAPITAL AND RESERVES

Called up share capital

9

1,018

1,018

Share premium

99,800

99,800

Treasury shares

(40,000

)

(40,000

)

Retained earnings

(29,778

)

(303,231

)

SHAREHOLDERS' FUNDS

31,040

(242,413

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 July 2026 and were signed on its behalf by:

G R Russell - Director

1.	STATUTORY INFORMATION

Blackbox Company (Uk) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents sales of services net of VAT. Turnover is recognised at the point the customer is entitled to consideration.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% straight line

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% straight line

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2025 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2025

7,676

13,846

66,536

88,058

Additions

-

539

14,892

15,431

At 31 March 2026

7,676

14,385

81,428

103,489

DEPRECIATION

At 1 April 2025

5,301

11,520

62,004

78,825

Charge for year

1,169

595

4,212

5,976

At 31 March 2026

6,470

12,115

66,216

84,801

NET BOOK VALUE

At 31 March 2026

1,206

2,270

15,212

18,688

At 31 March 2025

2,375

2,326

4,532

9,233

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2025

and 31 March 2026

40,297

NET BOOK VALUE

At 31 March 2026

40,297

At 31 March 2025

40,297

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

117,450

131,407

Directors' loan accounts

-

3,000

Tax

75,755

77,379

Prepayments

52,640

24,886

245,845

236,672

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

109,435

165,929

Amounts owed to group undertakings

-

17,292

Social security and other taxes

45,000

76,684

VAT

10,961

97,624

Other creditors

458

-

Accruals and deferred income

613,032

358,088

Accrued expenses

6,713

29,414

785,599

745,031

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

57,600

53,600

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1,018

Ordinary

£1

1,018

1,018

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

G R Russell

Balance outstanding at start of year

3,000

3,000

Amounts repaid

(3,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

3,000

This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.