REGISTERED NUMBER: 08501161 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

Bluebox Automotive Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr I M Goldsmith

Mr J Goldsmith

Mr B Cooper

REGISTERED OFFICE:

Delmon House

36-38 Church Road

Burgess Hill

West Sussex

RH15 9AE

REGISTERED NUMBER:

08501161 (England and Wales)

ACCOUNTANTS:

Sigma Partners

Delmon House

36-38 Church Road

Burgess Hill

West Sussex

RH15 9AE

BANKERS:

HSBC

40 South Road

Haywards Heath

West Sussex

RH16 4LA

FIXED ASSETS

Tangible assets

4

12,484

12,807

Investments

5

100

100

12,584

12,907

CURRENT ASSETS

Stocks

558,278

439,362

Debtors

6

61,096

60,439

Cash at bank

113,924

126,830

733,298

626,631

CREDITORS

Amounts falling due within one year

7

547,702

462,683

NET CURRENT ASSETS

185,596

163,948

TOTAL ASSETS LESS CURRENT LIABILITIES

198,180

176,855

CREDITORS

Amounts falling due after more than one year

8

(51,121

)

(46,840

)

PROVISIONS FOR LIABILITIES

(3,121

)

(2,433

)

NET ASSETS

143,938

127,582

CAPITAL AND RESERVES

Called up share capital

10,000

20,000

Capital redemption reserve

10,000

-

Retained earnings

123,938

107,582

SHAREHOLDERS' FUNDS

143,938

127,582

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 by the Board of Directors and authorised for issue on 18 September 2026 and were signed on its behalf by:

Mr I M Goldsmith - Director

1.	STATUTORY INFORMATION

Bluebox Automotive 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Improvements to property

-

in accordance with the property

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

25% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 May 2025

50,399

13,288

3,461

Additions

-

3,295

-

At 30 April 2026

50,399

16,583

3,461

DEPRECIATION

At 1 May 2025

50,399

9,320

3,259

Charge for year

-

1,586

135

At 30 April 2026

50,399

10,906

3,394

NET BOOK VALUE

At 30 April 2026

-

5,677

67

At 30 April 2025

-

3,968

202

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 May 2025

9,400

8,920

85,468

Additions

-

-

3,295

At 30 April 2026

9,400

8,920

88,763

DEPRECIATION

At 1 May 2025

1,357

8,326

72,661

Charge for year

1,480

417

3,618

At 30 April 2026

2,837

8,743

76,279

NET BOOK VALUE

At 30 April 2026

6,563

177

12,484

At 30 April 2025

8,043

594

12,807

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 May 2025

and 30 April 2026

100

NET BOOK VALUE

At 30 April 2026

100

At 30 April 2025

100

The company's investments at the Statement of Financial Position date in the share capital of companies include the following:

Bluauto Limited

Registered office: Delmon House, 36-38 Church Walk,Burgess Hill, West Sussex, RH15 9AE

Nature of business: Automotive servicing

%

Class of shares:

holding

Ordinary A

100.00

30.4.26

30.4.25

£

£

Aggregate capital and reserves

(1,713

)

(22,727

)

Profit for the year

21,013

10,892

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

48,001

49,460

Other debtors

13,095

10,979

61,096

60,439

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans and overdrafts

6,530

10,488

Hire purchase contracts

1,880

1,880

Trade creditors

77,172

54,513

Amounts owed to group undertakings

1,300

-

Taxation and social security

28,623

16,412

Other creditors

432,197

379,390

547,702

462,683

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans

7,048

887

Hire purchase contracts

4,073

5,953

Other creditors

40,000

40,000

51,121

46,840

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.4.26

30.4.25

£

£

Vehicle Stocking Loan

388,728

348,132

Hire purchase contracts

5,953

7,833

394,681

355,965

The stocking loan liability outstanding is secured on the vehicles held in stock.

The hire purchase liability is secured against the vehicle within fixed assets.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr I M Goldsmith.