Box Investments Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11759288

BOX INVESTMENTS LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 January 2026

BOX INVESTMENTS LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 30 JANUARY 2026

CONTENTS	PAGES

Statement of financial position	1 to 2

Notes to the financial statements	3 to 5

BOX INVESTMENTS LIMITED

STATEMENT OF FINANCIAL POSITION

30 January 2026

	2026		2025
Note	£	£	£	£

FIXED ASSETS

Tangible assets	4		101,587		–

CURRENT ASSETS

Debtors	5	27,800	34,650
Cash at bank and in hand		1,811	467
		--------	--------
		29,611	35,117

CREDITORS: amounts falling due within one year	6	( 111,104)		( 10,763)
		---------		--------
NET CURRENT (LIABILITIES)/ASSETS			( 81,493)		24,354
			---------		--------
TOTAL ASSETS LESS CURRENT LIABILITIES			20,094		24,354

CREDITORS: amounts falling due after more than one year	7	( 17,960)	( 24,074)
		--------	--------
NET ASSETS		2,134	280
		--------	--------

CAPITAL AND RESERVES

Called up share capital	100	100
Profit and loss account	2,034	180
	-------	----
SHAREHOLDER FUNDS	2,134	280
	-------	----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

BOX INVESTMENTS LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 January 2026

These financial statements were approved by the board of directors and authorised for issue on 14 October 2026 , and are signed on behalf of the board by:

H Manton
Director

Company registration number: 11759288

BOX INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 JANUARY 2026

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 28 Headingley Lane, Leeds, LS6 2AS.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements have been prepared on the going concern basis. The director considers the going concern basis to be appropriate as she has confirmed her ongoing financial support of the company. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover comprises revenue recognised by the company in respect of goods and services supplied,exclusive of Value Added Tax.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Investment property

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at transaction price and thereafter at fair value with changes recognised in profit and loss. The company holds the following financial assets and liabilities: Cash, Short-term trade and other debtors, and creditors. Cash in the balance sheet comprises cash at banks and in hand and short term deposits with an original maturity date of three months or less. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account before operating profit.

4. TANGIBLE ASSETS

	Freehold property
	£
Cost
At 31 January 2025	–
Additions	101,587
	---------
At 30 January 2026	101,587
	---------
Depreciation
At 31 January 2025 and 30 January 2026	–
	---------
Carrying amount
At 30 January 2026	101,587
	---------
At 30 January 2025	–
	---------

Included within the above is investment property as follows:

	£
At 31 January 2025	–
Additions	101,587
	---------
At 30 January 2026	101,587
	---------

The investment properties have been valued on an open market basis by the director as at 30 January 2026.

5. DEBTORS

	2026	2025
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	27,800	34,650
	--------	--------

6. CREDITORS: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	6,114	5,556
Corporation tax	403	–
Amounts owed to related companies	102,874	3,374
Other creditors	63	363
Other creditors	1,650	1,470
	---------	--------
	111,104	10,763
	---------	--------

7. CREDITORS: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	17,960	24,074
	--------	--------