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Registration number: 10832674

Roxford Capital Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

Roxford Capital Ltd

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 7

Roxford Capital Ltd

(Registration number: 10832674)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | - | -
Other financial assets | 5 | 30,000 | 49,000
|  | 30,000 | 49,000
Current assets |  |  |
Debtors | 6 | 465,725 | 136,550
Cash at bank and in hand |  | 4 | -
|  | 465,729 | 136,550
Creditors: Amounts falling due within one year | 7 | (218,920) | (130,945)
Net current assets |  | 246,809 | 5,605
Total assets less current liabilities |  | 276,809 | 54,605
Creditors: Amounts falling due after more than one year | 7 | (2,165) | (6,975)
Net assets |  | 274,644 | 47,630
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 274,544 | 47,530
Shareholders' funds |  | 274,644 | 47,630

Roxford Capital Ltd

(Registration number: 10832674)
Balance Sheet as at 30 June 2025

For the financial year ending 30 June 2025 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 23 March 2026

......................................... Mr R T Dunbabin Company secretary and director

Roxford Capital Ltd

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 and Wales.

The address of its registered office is:
2 Old Bath Road
Newbury
Berkshire
RG14 1QL
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.

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.

Tax

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

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.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 33% straight line

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Roxford Capital Ltd

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

Investments

Investments in subsidiaries are measured at cost less accumulated impariment.
Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
Investments in listed company shares are remeasured to market value at each balance sheet. Gains and losses on remeasurement are recognised in profit or loss for the period.

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.

Debtors

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

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

Financial instruments

Classification
The Company has elected to apply the provisions of Section 11 "Basic Financial Instruments" of FRS 102 to all of its financial instruments.
Recognition and measurement
Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rare of interest.
Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Roxford Capital Ltd

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

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

| Office equipment £ | Total £
Cost or valuation
At 1 July 2024 | 2,306 | 2,306
At 30 June 2025 | 2,306 | 2,306
Depreciation
At 1 July 2024 | 2,306 | 2,306
At 30 June 2025 | 2,306 | 2,306
Carrying amount
At 30 June 2025 | - | -

5 | Other financial assets (current and non-current)

| Financial assets at fair value through profit and loss £ | Total £
Non-current financial assets
Cost or valuation
At 1 July 2024 | 49,000 | 49,000
Disposals | (19,000) | (19,000)
At 30 June 2025 | 30,000 | 30,000
Impairment
Carrying amount
At 30 June 2025 | 30,000 | 30,000

Roxford Capital Ltd

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

6 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 465,725 | 136,550
| 465,725 | 136,550

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 107,962 | 119,247
Trade creditors |  | - | 3,114
Taxation and social security |  | - | 1,408
Other creditors |  | 110,958 | 7,176
|  | 218,920 | 130,945

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 2,165 | 6,975

8 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 5,195 | 5,581
Other borrowings | 102,767 | 113,666
| 107,962 | 119,247

Roxford Capital Ltd

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

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 2,165 | 6,975

9 | Related party transactions

Other transactions with the director

Inlcuded within debtors is a loan to RAR Holdings Limited of £Nil (2024: £37,550). RAR Holdings Limited is a company which Roxford Capital Limited has invested in. This loan has an interest rate of 4% per annum on a compound basis. This loan is repayable on demand.
A further loan to RAR Holdings Limited is included within debtors amounting to £Nil (2024: £1,000). This loan is interest free and is repayable on demand.
Also included within debtors is a loan to Chester Rose Limited for £198,000 (2024: £98,000). Chester Rose is a company in which Mr R Dunbabin has a controlling interest. The loan is interest free and is repayable on demand.
During the year R Dunbabin, the director, made a loan to the company. At the balance sheet date the amount owed to R Dunbabin was £109,158 (2024: £5,376).