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Company Registration No. 13815782 (England and Wales)
Box Brew Ltd Unaudited accounts for the year ended 31 December 2025
Box Brew Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Box Brew Ltd Company Information for the year ended 31 December 2025
Director
Ian Sanderson
Company Number
13815782 (England and Wales)
Registered Office
13 Matapan Road Portsmouth Hampshire PO2 9PG England
Accountants
Pure Accounts 3 Cutlers Lane Stubbington Fareham Hants PO14 2JN
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Box Brew Ltd Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
5,300
6,445
Current assets
Cash at bank and in hand
4,984
6,683
Creditors: amounts falling due within one year
5
(5,589)
(6,649)
Net current (liabilities)/assets
(605)
34
Net assets
4,695
6,479
Capital and reserves
Called up share capital
6
1
1
Profit and loss account
4,694
6,478
Shareholders' funds
4,695
6,479
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 August 2026 and were signed on its behalf by
Ian Sanderson Director Company Registration No. 13815782
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Box Brew Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Box Brew Ltd is a private company, limited by shares, registered in England and Wales, registration number 13815782. The registered office is 13 Matapan Road, Portsmouth, Hampshire, PO2 9PG, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives: Reducing Balance Method of Depreciation
Plant & machinery
25%
Motor vehicles
25%
Computer equipment
25%
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 January 2025
7,178
2,779
699
10,656
Additions
-
-
621
621
At 31 December 2025
7,178
2,779
1,320
11,277
Depreciation
At 1 January 2025
3,342
694
175
4,211
Charge for the year
959
521
286
1,766
At 31 December 2025
4,301
1,215
461
5,977
Net book value
At 31 December 2025
2,877
1,564
859
5,300
At 31 December 2024
3,836
2,085
524
6,445
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Box Brew Ltd Notes to the Accounts for the year ended 31 December 2025
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
(149)
376
Loans from directors
5,088
5,688
Accruals
650
585
5,589
6,649
6
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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