REGISTERED NUMBER: SC286718 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Box Pool Solutions Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M Schultz

Mr G West

Mr W Wiseman

Mr M Park

Mrs G W Graham

Mr C P Graham

Mr J Stephen

Mr P Bruce

Mrs A Birnie

Mr A J Macleman

REGISTERED OFFICE:

14 Carden Place

Aberdeen

Aberdeenshire

AB10 1UR

REGISTERED NUMBER:

SC286718 (Scotland)

ACCOUNTANTS:

SBP

Accountants

Glebefield House

21 Links Terrace

Peterhead

Aberdeenshire

AB42 2XA

FIXED ASSETS

Tangible assets

4

3,164,598

3,306,785

CURRENT ASSETS

Debtors

5

290,002

271,806

Cash at bank

820,938

590,724

1,110,940

862,530

CREDITORS

Amounts falling due within one year

6

629,956

451,213

NET CURRENT ASSETS

480,984

411,317

TOTAL ASSETS LESS CURRENT LIABILITIES

3,645,582

3,718,102

CREDITORS

Amounts falling due after more than one year

7

(680,892

)

(744,255

)

PROVISIONS FOR LIABILITIES

(313,854

)

(317,053

)

NET ASSETS

2,650,836

2,656,794

CAPITAL AND RESERVES

Called up share capital

655,539

655,539

Share premium

2,229

2,229

Retained earnings

1,993,068

1,999,026

SHAREHOLDERS' FUNDS

2,650,836

2,656,794

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 September 2026 and were signed on its behalf by:

Mr M Park - Director

Mr G West - Director

1.	STATUTORY INFORMATION

Box Pool Solutions Limited is a private company, limited by shares , registered in Scotland. 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.

Turnover

Turnover is measured at the fair value of consideration received or receivable for the hire of boxes excluding discounts, rebates and value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Long leasehold

-

2% on cost and over the period of the lease

Tenants improvements

-

10% on cost

Plant & equipment

-

10% on cost

Office fixtures & equipment

-

25% on cost

Motor vehicles

-

25% on reducing balance

Box pool

-

10% on cost

Tangible fixed assets are included at cost less depreciation and impairment. The residual value is reassessed at the end of each accounting period.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Government grants

The accounting treatment for grants received is to write them off to the profit and loss account in accordance with the depreciation policy adopted to the specific asset to which the grant relates.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 28 (2024 - 31 ) .

4.	TANGIBLE FIXED ASSETS

Long

Tenants

Plant &

leasehold

improvements

equipment

£

£

£

COST

At 1 October 2024

1,887,418

251,305

1,633,757

Additions

-

-

-

Disposals

-

-

-

At 30 September 2025

1,887,418

251,305

1,633,757

DEPRECIATION

At 1 October 2024

237,397

185,783

1,329,408

Charge for year

34,949

7,280

93,874

Eliminated on disposal

-

-

-

At 30 September 2025

272,346

193,063

1,423,282

NET BOOK VALUE

At 30 September 2025

1,615,072

58,242

210,475

At 30 September 2024

1,650,021

65,522

304,349

Office

fixtures

Motor

& equipment

vehicles

Box pool

Totals

£

£

£

£

COST

At 1 October 2024

75,110

111,119

3,858,619

7,817,328

Additions

-

-

303,460

303,460

Disposals

-

-

(44,151

)

(44,151

)

At 30 September 2025

75,110

111,119

4,117,928

8,076,637

DEPRECIATION

At 1 October 2024

72,999

91,342

2,593,614

4,510,543

Charge for year

876

4,945

303,723

445,647

Eliminated on disposal

-

-

(44,151

)

(44,151

)

At 30 September 2025

73,875

96,287

2,853,186

4,912,039

NET BOOK VALUE

At 30 September 2025

1,235

14,832

1,264,742

3,164,598

At 30 September 2024

2,111

19,777

1,265,005

3,306,785

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant &

equipment

£

COST

At 1 October 2024

and 30 September 2025

742,615

DEPRECIATION

At 1 October 2024

511,337

Charge for year

74,261

At 30 September 2025

585,598

NET BOOK VALUE

At 30 September 2025

157,017

At 30 September 2024

231,278

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

183,753

202,432

Other debtors

1,409

3,581

Accrued income

69,867

58,114

Prepayments

34,973

7,679

290,002

271,806

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts

11,708

99,719

Trade creditors

264,686

60,666

Tax

27,993

16,049

Social security and other taxes

18,882

15,222

VAT

73,528

75,954

Other creditors

87,188

78,068

Accrued expenses

145,971

105,535

629,956

451,213

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Deferred government grants

680,892

744,255

8.	SECURED DEBTS

The Bank overdraft and borrowings are secured by means of a bond and floating charge over all the assets of the company. Other loans are secured by means of security over the vehicles and plant to which they relate.

9.	RELATED PARTY DISCLOSURES

During the year the company paid dividends of £4,991, to the company directors (£4,991 - 2024).