Company registration number 03769918 (England and Wales)
C M OXENDALE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
C M OXENDALE LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 8
C M OXENDALE LIMITED
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
860,203
888,445
Current assets
Stocks
5
550,310
1,515,432
Debtors
6
2,648,643
2,144,471
Cash at bank and in hand
1,186,700
188,189
4,385,653
3,848,092
Creditors: amounts falling due within one year
7
(2,258,903)
(2,451,522)
Net current assets
2,126,750
1,396,570
Total assets less current liabilities
2,986,953
2,285,015
Creditors: amounts falling due after more than one year
8
(358,599)
(102,777)
Provisions for liabilities
Deferred tax liability
10
66,807
44,751
(66,807)
(44,751)
Net assets
2,561,547
2,137,487
Capital and reserves
Called up share capital
11
100
100
Profit and loss reserves
2,561,447
2,137,387
Total equity
2,561,547
2,137,487
C M OXENDALE LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 APRIL 2025
30 April 2025
- 2 -

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 4 October 2025 and are signed on its behalf by:
Mr P Towler
Director
Company registration number 03769918 (England and Wales)
C M OXENDALE LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 APRIL 2025
- 3 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 May 2023
100
1,963,072
1,963,172
Year ended 30 April 2024:
Profit and total comprehensive income
-
478,315
478,315
Dividends
-
(304,000)
(304,000)
Balance at 30 April 2024
100
2,137,387
2,137,487
Year ended 30 April 2025:
Profit and total comprehensive income
-
746,060
746,060
Dividends
-
(322,000)
(322,000)
Balance at 30 April 2025
100
2,561,447
2,561,547
C M OXENDALE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 4 -
1
Accounting policies
Company information

C M Oxendale Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 5 Dorlan Court, Alan Ramsbottom Way, Great Harwood, Lancashire, England, BB6 7UR.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% on cost
Plant and equipment
15% on reducing balance
Fixtures and fittings
15% on reducing balance
Computers
33% on cost
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

C M OXENDALE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 5 -
1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.9
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
50
48
C M OXENDALE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 6 -
3
Directors' remuneration
2025
2024
£
£
Remuneration for qualifying services
94,286
86,991
Company pension contributions to defined contribution schemes
2,479
13,321
96,765
100,312
4
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 May 2024
723,235
95,266
75,806
32,283
500,308
1,426,898
Additions
-
0
2,212
9,356
6,984
91,635
110,187
Disposals
-
0
(44,127)
(39,614)
-
0
(142,758)
(226,499)
-
-
0
(2,769)
-
0
2,769
-
0
-
0
At 30 April 2025
723,235
50,582
45,548
42,036
449,185
1,310,586
Depreciation and impairment
At 1 May 2024
113,793
43,437
53,925
8,098
319,200
538,453
Depreciation charged in the year
16,465
2,663
2,932
12,134
49,139
83,333
Eliminated in respect of disposals
-
0
(11,528)
(32,732)
-
0
(127,143)
(171,403)
At 30 April 2025
130,258
34,572
24,125
20,232
241,196
450,383
Carrying amount
At 30 April 2025
592,977
16,010
21,423
21,804
207,989
860,203
At 30 April 2024
609,442
51,829
21,881
24,185
181,108
888,445
5
Stocks
2025
2024
£
£
Work in progress
470,210
1,435,332
Finished goods and goods for resale
80,100
80,100
550,310
1,515,432
C M OXENDALE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 7 -
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
710,327
355,128
Amounts owed by group undertakings
1,789,261
1,550,041
Other debtors
1,410
128,045
Prepayments and accrued income
147,645
111,257
2,648,643
2,144,471
7
Creditors: amounts falling due within one year
2025
2024
Notes
£
£
Bank loans
9
20,000
20,000
Other borrowings
9
88,400
66,667
Trade creditors
1,539,247
1,748,815
Corporation tax
243,104
264,006
Other taxation and social security
69,728
53,623
Other creditors
290,179
291,901
Accruals and deferred income
8,245
6,510
2,258,903
2,451,522
8
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
9
4,999
24,999
Other borrowings
9
353,600
77,778
358,599
102,777
9
Loans and overdrafts
2025
2024
£
£
Bank loans
24,999
44,999
Other loans
442,000
144,445
466,999
189,444
Payable within one year
108,400
86,667
Payable after one year
358,599
102,777
C M OXENDALE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 8 -
10
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
66,807
44,751
2025
Movements in the year:
£
Liability at 1 May 2024
44,751
Charge to profit or loss
22,056
Liability at 30 April 2025
66,807

The deferred tax liability set out above is expected to reverse within [12 months] and relates to accelerated capital allowances that are expected to mature within the same period.

11
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
of £1 each
100
100
100
100
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