Company Registration No. 11160239 (England and Wales)
Wroxton Group Holdings Limited
Unaudited accounts
for the period from 1 April 2024 to 30 March 2025
Wroxton Group Holdings Limited
Unaudited accounts
Contents
Wroxton Group Holdings Limited
Company Information
for the period from 1 April 2024 to 30 March 2025
Directors
Kieran McDonagh
Mitchell McDonagh
Company Number
11160239 (England and Wales)
Registered Office
Unit 16
Redfields Industrial Park Church Crookha
Fleet
GU52 0RD
United Kingdom
Accountants
James Norman Business Advisory Limited
7 High Street
Windsor
SL4 1LD
Wroxton Group Holdings Limited
Statement of financial position
as at 30 March 2025
Tangible assets
129,539
142,364
Inventories
2,343,294
1,911,010
Cash at bank and in hand
201,348
282,744
Creditors: amounts falling due within one year
(1,250,806)
(1,258,494)
Net current assets
1,334,759
1,248,092
Total assets less current liabilities
1,465,348
1,391,506
Creditors: amounts falling due after more than one year
(1,227,007)
(1,016,381)
Net assets
238,341
375,125
Called up share capital
241
241
Profit and loss account
238,100
374,884
Shareholders' funds
238,341
375,125
For the period ending 30 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 9 December 2025 and were signed on its behalf by
Mitchell McDonagh
Director
Company Registration No. 11160239
Wroxton Group Holdings Limited
Notes to the Accounts
for the period from 1 April 2024 to 30 March 2025
Wroxton Group Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 11160239. The registered office is Unit 16, Redfields Industrial Park Church Crookha, Fleet, GU52 0RD, United Kingdom.
These financial statements have been prepared in compliance with FRS 102, ’The Financial Reporting Standard applicable to 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.
The company is a parent and the group qualifies as a small group.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Investments in subsidiary undertakings are shown at cost.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
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 balance sheet date.
Wroxton Group Holdings Limited
Notes to the Accounts
for the period from 1 April 2024 to 30 March 2025
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 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.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
3
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 April 2024
110,170
95,677
205,847
At 30 March 2025
133,420
95,677
229,097
At 1 April 2024
33,250
30,233
63,483
Charge for the period
19,714
16,361
36,075
At 30 March 2025
52,964
46,594
99,558
At 30 March 2025
80,456
49,083
129,539
At 31 March 2024
76,920
65,444
142,364
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Plant & machinery
65,516
57,000
- Motor vehicles
35,171
46,895
4
Investments
Subsidiary undertakings
Other investments
Total
Valuation at 1 April 2024
1,000
50
1,050
Valuation at 30 March 2025
1,000
50
1,050
Wroxton Group Holdings Limited
Notes to the Accounts
for the period from 1 April 2024 to 30 March 2025
Amounts falling due within one year
Amounts due from group undertakings etc.
-
277,579
Accrued income and prepayments
31,167
25,000
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
42,000
84,000
Obligations under finance leases and hire purchase contracts
40,454
48,504
Amounts owed to group undertakings and other participating interests
968,204
911,286
Other creditors
183,600
183,600
Loans from directors
7,108
19,653
7
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
1,175,398
946,402
Obligations under finance leases and hire purchase contracts
51,609
69,979
Aggregate of amounts that fall due for payment after five years
-
610,402
Allotted, called up and fully paid:
240 Ordinary Shares of £1 each
240
240
9
Operating lease commitments
2025
2024
At 30 March 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
-
48,504
Later than one year and not later than five years
-
69,979
Wroxton Group Holdings Limited
Notes to the Accounts
for the period from 1 April 2024 to 30 March 2025
10
Transactions with related parties
Included in debtors is nil (2024 - £277,579) owed from Vision Brickwork Services Limited which is a company partly owned by the directors.
Included in creditors is £860,783 (2024 - £911,286) owed to Wroxton Limited which is a company controlled and partly owned by the directors.
Included in creditors is £107,420 (2024 - nil) owed to Vision Brickwork Services Limited which is a company partly owned by the directors.
During the year £144,250 (2024 - nil) was received from Wroxton Limited for management fees.
11
Average number of employees
During the period the average number of employees was 0 (2024: 0).