REGISTERED NUMBER: 04679638 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 DECEMBER 2023 TO 31 MAY 2025

FOR

OXBURY & COMPANY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss S N Howes

Mr J N Oxbury

SECRETARY:

Miss S N Howes

REGISTERED OFFICE:

7 Springfield Lyons Approach

Springfield

Chelmsford

CM2 5LB

REGISTERED NUMBER:

04679638 (England and Wales)

ACCOUNTANTS:

Sexty & Co

Chartered Certified Accountants

124 Thorpe Road

Norwich

Norfolk

NR1 1RS

FIXED ASSETS

Tangible assets

4

73,258

42,551

Investments

5

100

100

73,358

42,651

CURRENT ASSETS

Stock and work in progress

16,584

8,616

Debtors

6

343,542

432,508

Cash at bank and in hand

20,423

131,686

380,549

572,810

CREDITORS

Amounts falling due within one year

7

323,832

387,281

NET CURRENT ASSETS

56,717

185,529

TOTAL ASSETS LESS CURRENT LIABILITIES

130,075

228,180

CREDITORS

Amounts falling due after more than one year

8

61,968

37,908

NET ASSETS

68,107

190,272

CAPITAL AND RESERVES

Called up share capital

10

10,750

10,750

Retained earnings

57,357

179,522

68,107

190,272

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2025 and were signed on its behalf by:

Mr J N Oxbury - Director

1.	STATUTORY INFORMATION

Oxbury & Company 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.

Turnover

Turnover represents the net invoiced value of work undertaken, excluding 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.

Short leasehold

-

between 4% and 10% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stock and work in progress

Stock is valued at cost. Work in progress is valued, at invoice value, on the element of a job completed taken as a proportion of the total value agreed for work to be undertaken.

Taxation

Taxation for the period 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 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 period 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.

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 period was 23 (2023 - 34 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Motor

Computer

leasehold

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 December 2023

194,352

29,692

43,566

105,682

373,292

Additions

41,955

16,394

78,464

2,499

139,312

Disposals

(172,315

)

(3,835

)

(18,660

)

(7,274

)

(202,084

)

At 31 May 2025

63,992

42,251

103,370

100,907

310,520

DEPRECIATION

At 1 December 2023

186,633

29,647

31,189

83,272

330,741

Charge for period

8,993

6,179

34,065

22,077

71,314

Eliminated on disposal

(136,192

)

(3,835

)

(17,492

)

(7,274

)

(164,793

)

At 31 May 2025

59,434

31,991

47,762

98,075

237,262

NET BOOK VALUE

At 31 May 2025

4,558

10,260

55,608

2,832

73,258

At 30 November 2023

7,719

45

12,377

22,410

42,551

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

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 December 2023

24,906

34,873

59,779

Additions

78,464

-

78,464

At 31 May 2025

103,370

34,873

138,243

DEPRECIATION

At 1 December 2023

14,397

23,246

37,643

Charge for period

33,365

11,627

44,992

At 31 May 2025

47,762

34,873

82,635

NET BOOK VALUE

At 31 May 2025

55,608

-

55,608

At 30 November 2023

10,509

11,627

22,136

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 December 2023

and 31 May 2025

100

NET BOOK VALUE

At 31 May 2025

100

At 30 November 2023

100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

£

Trade debtors

267,285

390,713

Other debtors

7,600

4,400

Deferred tax asset

Other timing differences

9,000

8,600

Prepayments

59,657

28,795

343,542

432,508

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

£

Bank loans and overdrafts

9,686

23,882

Hire purchase contracts

12,982

14,964

Trade creditors

29,351

16,147

Amounts owed to group undertakings

41,988

42,425

Taxation and social security

177,925

246,738

Other creditors

51,900

43,125

323,832

387,281

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2023

£

£

Bank loans

27,942

36,888

Hire purchase contracts

34,026

1,020

61,968

37,908

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2023

£

£

Hire purchase contracts

47,008

15,984

The finance leases are secured over the assets financed.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2023

Value

£

£

7,000

Preference shares

£1

7,000

7,000

2,250

A Ordinary shares

£1

2,250

2,250

750

B Ordinary shares

£1

750

750

750

C Ordinary shares

£1

750

750

10,750

10,750

11.	OTHER FINANCIAL COMMITMENTS

Total financial commitments which are not included in the balance sheet amount to £154,375 (2023 £331,951).

12.	RELATED PARTY DISCLOSURES