Company Registration No. 05726479 (England and Wales)
URWIN (OXFORD) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
Star House
Star Hill
Rochester
Kent
ME1 1UX
URWIN (OXFORD) LIMITED
CONTENTS
Page
Company information
1
Statement of financial position
2 - 3
Notes to the financial statements
4 - 9
URWIN (OXFORD) LIMITED
COMPANY INFORMATION
- 1 -
Directors
Mr D M Rebe
Mr J Sandak-Lewin
Ms L K Sandak-Lewin
Mr M Sandak-Lewin
Company number
05726479
Registered office
31 Woodins Way
Paradise Street
Oxford
Oxfordshire
OX1 1HD
Accountants
TC Group
Star House
Star Hill
Rochester
Kent
ME1 1UX
URWIN (OXFORD) LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2025
31 August 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
54,167
68,667
Tangible assets
4
9,157
10,407
63,324
79,074
Current assets
Debtors
5
129,889
17,299
Cash at bank and in hand
149,871
148,668
279,760
165,967
Creditors: amounts falling due within one year
6
(130,916)
(140,443)
Net current assets
148,844
25,524
Total assets less current liabilities
212,168
104,598
Provisions for liabilities
(2,289)
(2,602)
Net assets
209,879
101,996
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
209,779
101,896
Total equity
209,879
101,996

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

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.

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

URWIN (OXFORD) LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 2025
31 August 2025
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 2 February 2026 and are signed on its behalf by:
Mr D M Rebe
Director
Company registration number 05726479 (England and Wales)
URWIN (OXFORD) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -
1
Accounting policies
Company information

Urwin (Oxford) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 31 Woodins Way, Paradise Street, Oxford, Oxfordshire, OX1 1HD.

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 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

1.3
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation 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:

Portfolio
10 years
URWIN (OXFORD) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 5 -
1.4
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:

Fixtures and fittings
20% straight line
Motor vehicles
20% reducing balance
Office equipment
20% straight line

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.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

URWIN (OXFORD) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 6 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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 income statement 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 income statement, 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.

URWIN (OXFORD) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 7 -
2
Employees

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

2025
2024
Number
Number
Total
17
15
3
Intangible fixed assets
Portfolio
£
Cost
At 1 September 2024 and 31 August 2025
144,996
Amortisation and impairment
At 1 September 2024
76,329
Amortisation charged for the year
14,500
At 31 August 2025
90,829
Carrying amount
At 31 August 2025
54,167
At 31 August 2024
68,667
URWIN (OXFORD) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 8 -
4
Tangible fixed assets
Fixtures and fittings
Motor vehicles
Office equipment
Total
£
£
£
£
Cost
At 1 September 2024
2,147
61,100
9,372
72,619
Additions
-
0
-
0
2,049
2,049
Disposals
-
0
-
0
(3,071)
(3,071)
At 31 August 2025
2,147
61,100
8,350
71,597
Depreciation and impairment
At 1 September 2024
1,566
55,852
4,794
62,212
Depreciation charged in the year
379
1,050
1,204
2,633
Eliminated in respect of disposals
-
0
-
0
(2,405)
(2,405)
At 31 August 2025
1,945
56,902
3,593
62,440
Carrying amount
At 31 August 2025
202
4,198
4,757
9,157
At 31 August 2024
581
5,248
4,578
10,407
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
116,954
5,173
Prepayments
12,935
12,126
129,889
17,299
URWIN (OXFORD) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 9 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Other borrowings
1,698
1,793
Trade creditors
24,589
25,380
Corporation tax
40,245
46,644
Other taxation and social security
59,142
61,864
Other creditors
2,441
2,521
Accruals
2,801
2,241
130,916
140,443
7
Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
196
-
0
8
Directors' transactions

During the year, the following transactions took place with the Directors:

Advances to the directors of £111,256 (2024 - £69,793).

Repayments to the company of £Nil (2024 - £69,793)

As at 31 August 202 5 £111,256 was due from the Directors (2024 - £Nil) was due from the directors.

The loans were interest free and are repayable on demand.

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