REGISTERED NUMBER: 01358482 (England and Wales)

Unaudited Financial Statements

For The Year Ended 31st March 2026

for

Boxheath Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTORS:

Unity Mary Bath

David Mark Bath

REGISTERED OFFICE:

2 The Town House

Lords Hill Walk

Coleford

Gloucestershire

GL16 8BD

REGISTERED NUMBER:

01358482 (England and Wales)

ACCOUNTANTS:

Wildin (Accountants & Auditors) Ltd

Kings Buildings

Lydney

Gloucestershire

GL15 5HE

FIXED ASSETS

Tangible assets

4

909,260

909,260

CURRENT ASSETS

Debtors

5

2,942

2,942

Cash at bank

76,771

36,309

79,713

39,251

CREDITORS

Amounts falling due within one year

6

78,269

76,076

NET CURRENT ASSETS/(LIABILITIES)

1,444

(36,825

)

TOTAL ASSETS LESS CURRENT LIABILITIES

910,704

872,435

PROVISIONS FOR LIABILITIES

7

28,857

28,857

NET ASSETS

881,847

843,578

CAPITAL AND RESERVES

Called up share capital

8

7

7

Revaluation reserve

9

178,857

178,857

Retained earnings

9

702,983

664,714

SHAREHOLDERS' FUNDS

881,847

843,578

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 and authorised for issue by the Board of Directors and authorised for issue on 31st July 2026 and were signed on its behalf by:

Unity Mary Bath - Director

1.	STATUTORY INFORMATION

Boxheath 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.

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 as modified by the revaluation of certain assets.

Tangible fixed assets

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

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST OR VALUATION

At 1st April 2025

and 31st March 2026

909,260

NET BOOK VALUE

At 31st March 2026

909,260

At 31st March 2025

909,260

Cost or valuation at 31st March 2026 is represented by:

Freehold

property

£

Valuation in 2016

42,286

Valuation in 2017

207,714

Cost

659,260

909,260

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

31.3.26

31.3.25

£

£

Cost

701,546

701,546

Value of land in freehold land and buildings

909,260

909,260

Freehold Land and Buildings were valued on open market value basis on 31st March 2026 by the director .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Debtors & Prepayments

2,942

2,942

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Tax

12,097

15,152

Directors' current accounts

57,581

57,581

Accrued expenses

8,591

3,343

78,269

76,076

7.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

28,857

28,857

Deferred

tax

£

Balance at 1st April 2025

28,857

Balance at 31st March 2026

28,857

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

7

Ordinary Shares

£1

7

7

9.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1st April 2025

664,714

178,857

843,571

Profit for the year

38,269

38,269

At 31st March 2026

702,983

178,857

881,840

10.	ULTIMATE CONTROLLING PARTY

The controlling party is David Mark Bath.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Boxheath Limited for the year ended 31st March 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Boxheath Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Boxheath Limited and state those matters that we have agreed to state to the Board of Directors of Boxheath Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Boxheath Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Boxheath Limited. You consider that Boxheath Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Boxheath Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Wildin (Accountants & Auditors) Ltd

Kings Buildings

Lydney

Gloucestershire

GL15 5HE

Date: 31st July 2026