Registration number: 04240103

Caxton Construction Limited

Contents

Company Information	1
Statement of Director's Responsibilities	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 8

Caxton Construction Limited

Company Information

Director

Mr Michael Wrennall

Registered office

27 Saxon Hall 16 Palace Court London W2 4JA

Accountants

Michaelides Warner & Co 102 Fulham Palace Road London W6 9PL

Caxton Construction Limited

Statement of Director's Responsibilities

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' . Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

•	select suitable accounting policies and apply them consistently;

•	make judgements and accounting estimates that are reasonable and prudent;

•	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Caxton Construction Limited

(Registration number: 04240103)
Balance Sheet as at 30 June 2025

	Note	2025 £	2024 £
Current assets
Stocks	5	1,399,856	1,561,006
Debtors	6	958,746	638,167
Cash at bank and in hand		8,186	15,350
		2,366,788	2,214,523
Creditors: Amounts falling due within one year	7	(2,366,063)	(2,213,257)
Net assets		725	1,266
Capital and reserves
Called up share capital	8	1	1
Retained earnings		724	1,265
Shareholders' funds		725	1,266

For the financial [year] ending [30 June 2023] the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director 's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 10 December 2025
 

......................................... Mr Michael Wrennall Director

Caxton Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
27 Saxon Hall
16 Palace Court
London
W2 4JA
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Judgements

The directors consider that there are no key judgements that management have made in the process of applying the company’s accounting policies and that may have had a significant effect on the amounts recognised in the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Caxton Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Caxton Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Financial instruments

Classification
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like investments, trade and other receivables, cash and bank balances, trade and other creditors.

Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or cash consolidation expected to be paid or received.

 

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 July 2024	695	21,497	22,192
At 30 June 2025	695	21,497	22,192
Depreciation
At 1 July 2024	695	21,497	22,192
At 30 June 2025	695	21,497	22,192
Carrying amount
At 30 June 2025	-	-	-

5

Stocks

	2025 £	2024 £
Work in progress	1,399,856	1,561,006

Caxton Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

6

Debtors

	Note	2025 £	2024 £
Trade debtors		-	5,000
Amounts owed by group undertakings and undertakings in which the company has a participating interest	9	937,490	556,613
Other debtors		21,256	76,554
		958,746	638,167

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		19,548	17,447
Amounts owed to group undertakings and undertakings in which the company has a participating interest	9	1,458,456	1,312,437
Taxation and social security		3,531	2,106
Accruals and deferred income		1,495	1,495
Other creditors		883,033	879,772
		2,366,063	2,213,257

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	1	1	1	1

Caxton Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

9	Related party transactions

Transactions with the director

2025	At 1 July 2024 £	Advances to director £	At 30 June 2025 £
Mr Michael Wrennall
Amount owed to the Director	815,946	(75,004)	740,942