Registration number: 07191637

Outside The Box Business Ltd

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

Outside The Box Business Ltd

(Registration number: 07191637)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	1,115	-
Current assets
Debtors	6	53,600	-
Cash at bank and in hand		1,683	-
		55,283	-
Creditors: Amounts falling due within one year	7	(66,581)	(41,320)
Net current liabilities		(11,298)	(41,320)
Net liabilities		(10,183)	(41,320)
Capital and reserves
Called up share capital	8	400	400
Retained earnings		(10,583)	(41,720)
Shareholders' deficit		(10,183)	(41,320)

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 21 September 2026 and signed on its behalf by:
 

Mrs C M Gill Director

Outside The Box Business Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Parkhill Studio
Walton Road
Wetherby
West Yorkshire
LS22 5DZ
United Kingdom

These financial statements were authorised for issue by the Board on 21 September 2026.

2	Accounting policies

Statement of compliance

These 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 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

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 and after eliminating sales within the company.

Tax

The tax expense for the period comprises current 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.

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.

Outside The Box Business Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

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
Computer equipment	33% Straight line

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

4	Profit before tax

Arrived at after charging/(crediting)

	2026 £	2025 £
Depreciation expense	547	-

Outside The Box Business Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
Additions	1,661	1,661
At 31 March 2026	1,661	1,661
Depreciation
Charge for the year	546	546
At 31 March 2026	546	546
Carrying amount
At 31 March 2026	1,115	1,115

6

Debtors

Current	2026 £	2025 £
Trade debtors	53,600	-
	53,600	-

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings		54,427	41,320
Taxation and social security		7,043	-
Accruals and deferred income		960	-
Other creditors		4,151	-
		66,581	41,320

Outside The Box Business Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	200	200	200	200
A Ordinary shares of £1 each	120	120	120	120
B Ordinary shares of £1 each	80	80	80	80
	400	400	400	400