Ideas Box Ltd 04733835 false 2025-05-01 2026-04-30 2026-04-30 The principal activity of the company is Event catering activities Digita Accounts Production Advanced 6.30.9574.0 true true 04733835 2025-05-01 2026-04-30 04733835 2026-04-30 04733835 bus:Director2 1 2026-04-30 04733835 bus:OrdinaryShareClass1 2026-04-30 04733835 bus:OrdinaryShareClass2 2026-04-30 04733835 bus:OrdinaryShareClass3 2026-04-30 04733835 bus:OrdinaryShareClass4 2026-04-30 04733835 bus:OrdinaryShareClass5 2026-04-30 04733835 core:CurrentFinancialInstruments 2026-04-30 04733835 core:CurrentFinancialInstruments core:WithinOneYear 2026-04-30 04733835 core:Non-currentFinancialInstruments core:AfterOneYear 2026-04-30 04733835 core:FurnitureFittingsToolsEquipment 2026-04-30 04733835 core:MotorVehicles 2026-04-30 04733835 core:OtherPropertyPlantEquipment 2026-04-30 04733835 bus:SmallEntities 2025-05-01 2026-04-30 04733835 bus:AuditExemptWithAccountantsReport 2025-05-01 2026-04-30 04733835 bus:FilletedAccounts 2025-05-01 2026-04-30 04733835 bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 04733835 bus:RegisteredOffice 2025-05-01 2026-04-30 04733835 bus:CompanySecretary1 2025-05-01 2026-04-30 04733835 bus:Director2 2025-05-01 2026-04-30 04733835 bus:Director2 1 2025-05-01 2026-04-30 04733835 bus:OrdinaryShareClass1 2025-05-01 2026-04-30 04733835 bus:OrdinaryShareClass2 2025-05-01 2026-04-30 04733835 bus:OrdinaryShareClass3 2025-05-01 2026-04-30 04733835 bus:OrdinaryShareClass4 2025-05-01 2026-04-30 04733835 bus:OrdinaryShareClass5 2025-05-01 2026-04-30 04733835 bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 04733835 bus:Agent1 2025-05-01 2026-04-30 04733835 core:IntangibleAssetsOtherThanGoodwill 2025-05-01 2026-04-30 04733835 core:ComputerEquipment 2025-05-01 2026-04-30 04733835 core:FurnitureFittings 2025-05-01 2026-04-30 04733835 core:FurnitureFittingsToolsEquipment 2025-05-01 2026-04-30 04733835 core:MotorVehicles 2025-05-01 2026-04-30 04733835 core:OtherPropertyPlantEquipment 2025-05-01 2026-04-30 04733835 core:PlantMachinery 2025-05-01 2026-04-30 04733835 countries:EnglandWales 2025-05-01 2026-04-30 04733835 2025-04-30 04733835 bus:Director2 1 2025-04-30 04733835 core:FurnitureFittingsToolsEquipment 2025-04-30 04733835 core:MotorVehicles 2025-04-30 04733835 core:OtherPropertyPlantEquipment 2025-04-30 04733835 2024-05-01 2025-04-30 04733835 2025-04-30 04733835 bus:Director2 1 2025-04-30 04733835 bus:OrdinaryShareClass1 2025-04-30 04733835 bus:OrdinaryShareClass2 2025-04-30 04733835 bus:OrdinaryShareClass3 2025-04-30 04733835 bus:OrdinaryShareClass4 2025-04-30 04733835 bus:OrdinaryShareClass5 2025-04-30 04733835 core:CurrentFinancialInstruments 2025-04-30 04733835 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 04733835 core:Non-currentFinancialInstruments core:AfterOneYear 2025-04-30 04733835 core:FurnitureFittingsToolsEquipment 2025-04-30 04733835 core:MotorVehicles 2025-04-30 04733835 core:OtherPropertyPlantEquipment 2025-04-30 04733835 bus:Director2 1 2024-05-01 2025-04-30 04733835 bus:Director2 1 2024-04-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 04733835

Ideas Box Ltd
Unaudited Filleted Abridged Financial Statements
for the Year Ended 30 April 2026

Ideas Box Ltd

Contents

Company Information | 1
Abridged Balance Sheet | 2 to 3
Notes to the Unaudited Abridged Financial Statements | 4 to 12

Ideas Box Ltd

Company Information

Director | Mr W H C Ward

Company secretary | Mrs L C Ward

Registered office | Unit 11 Cranleigh Mews London SW11 2QL

Accountants | Franklin, Chartered Accountants 320 Garratt Lane London SW18 4EJ

Ideas Box Ltd

(Registration number: 04733835)
Abridged Balance Sheet as at 30 April 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 5 | 181,490 | 171,396
Current assets |  |  |
Stocks | 6 | 2,800 | 8,400
Debtors |  | 338,369 | 199,729
Cash at bank and in hand |  | 62,797 | 44,245
|  | 403,966 | 252,374
Prepayments and accrued income |  | 11,209 | 18,721
Creditors: Amounts falling due within one year |  | (230,205) | (134,222)
Net current assets |  | 184,970 | 136,873
Total assets less current liabilities |  | 366,460 | 308,269
Creditors: Amounts falling due after more than one year |  | (29,309) | (30,485)
Provisions for liabilities |  | (43,612) | (32,408)
Net assets |  | 293,539 | 245,376
Capital and reserves |  |  |
Called up share capital | 7 | 3 | 3
Retained earnings |  | 293,536 | 245,373
Shareholders' funds |  | 293,539 | 245,376

Ideas Box Ltd

(Registration number: 04733835)
Abridged Balance Sheet as at 30 April 2026

For the financial 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.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 13 August 2026

......................................... Mr W H C Ward Director

Ideas Box Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 11
Cranleigh Mews
London
SW11 2QL
UK

The principal place of business is:
Unit 11
Cranleigh Mews
London
SW11 2QL
UK

These financial statements were authorised for issue by the director on 13 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Ideas Box Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2026

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and Machinery | 25% Straight Line
Fixtures and Fittings | 25% Straight Line
Computer Equipment | 33% Straight Line
Motor Vehicles | 25% Straight Line

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Website and Logo | 25% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Ideas Box Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2026

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Ideas Box Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2026

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Ideas Box Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2026

Financial instruments

Classification
The Company has chosen to adopt sections 11 and 12 of FRS 102 in respect of financial instruments.
Recognition and measurement
Financial instruments are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method.
At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate.
Impairment
Financial instruments are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method.
At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 18 (2025 - 17).

Ideas Box Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2026

4 | Intangible assets

| Total £
Cost or valuation
At 1 May 2025 | 7,308
At 30 April 2026 | 7,308
Amortisation
At 1 May 2025 | 7,308
At 30 April 2026 | 7,308
Carrying amount
At 30 April 2026 | -

5 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 1 May 2025 | 33,057 | 228,115 | 493,066 | 754,238
Additions | 2,265 | 44,335 | 63,597 | 110,197
At 30 April 2026 | 35,322 | 272,450 | 556,663 | 864,435
Depreciation
At 1 May 2025 | 31,648 | 134,953 | 416,241 | 582,842
Charge for the year | 1,176 | 42,221 | 56,706 | 100,103
At 30 April 2026 | 32,824 | 177,174 | 472,947 | 682,945
Carrying amount
At 30 April 2026 | 2,498 | 95,276 | 83,716 | 181,490
At 30 April 2025 | 1,409 | 93,162 | 76,825 | 171,396

6 | Stocks

| 2026 £ | 2025 £
Other inventories | 2,800 | 8,400

Ideas Box Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2026

7 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary A of £0.01 each | 100 | 1 | 100 | 1
Ordinary B of £0.01 each | 100 | 1 | 100 | 1
Ordinary C of £0.01 each | 20 | - | 20 | -
Ordinary D of £0.01 each | 20 | - | 20 | -
Ordinary E of £0.01 each | 20 | - | 20 | -
| 260 | 3 | 260 | 3

8 | Related party transactions

Ideas Box Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2026

Transactions with the director

2026 | At 1 May 2025 £ | Advances to director £ | Repayments by director £ | At 30 April 2026 £
Mr W H C Ward
Directors Loan | 213 | 11,371 | (38,000) | (26,416)

2025 | At 1 May 2024 £ | Advances to director £ | Repayments by director £ | At 30 April 2025 £
Mr W H C Ward
Directors Loan | 41 | 429 | (257) | 213

Ideas Box Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2026

Director's remuneration

The director's remuneration for the year was as follows:

| 2026 £ | 2025 £
Remuneration | 25,140 | -