BECKWOOD DEVELOPMENTS (OXFORD) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2025
Company Registration Number: 10525040
BECKWOOD DEVELOPMENTS (OXFORD) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
CONTENTS PAGES
Company information 1
Balance sheet 2 to 3
Notes to the financial statements 4 to 11
BECKWOOD DEVELOPMENTS (OXFORD) LIMITED
COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2025
DIRECTOR
B J Parrott
SECRETARY
The company does not have an appointed secretary
REGISTERED OFFICE
C9 Glyme Court
Oxford Office Village
Langford Lane
Kidlington
Oxford
OX5 1LQ
COMPANY REGISTRATION NUMBER
10525040 England and Wales
BECKWOOD DEVELOPMENTS (OXFORD) LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
Notes 2025 2024
£ £
FIXED ASSETS
Intangible assets 5 2,836 3,179
Tangible assets 6 8,088 18,154
Investments 7 4 4
10,928 21,337
CURRENT ASSETS
Stock 22,044 39,680
Debtors 8 47,685 49,608
Cash at bank and in hand 9,919 7,426
79,648 96,714
CREDITORS: Amounts falling due within one year 9 130,149 80,640
NET CURRENT (LIABILITIES) / ASSETS (50,501) 16,074
TOTAL ASSETS LESS CURRENT LIABILITIES (39,573) 37,411
CREDITORS: Amounts falling due after more than one year 10 6,042 24,320
Provisions for liabilities and charges 2,731 5,333
NET (LIABILITIES) / ASSETS (48,346) 7,758
CAPITAL AND RESERVES
Called up share capital 1 1
Distributable profit and loss account (48,347) 7,757
SHAREHOLDER'S (DEFICIT) / FUNDS (48,346) 7,758
BECKWOOD DEVELOPMENTS (OXFORD) LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
These accounts have been prepared and delivered in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A - small entities.
For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
Members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by S444 (5A) of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company’s Profit and Loss Account or Directors Report.
Signed on behalf of the board
B J Parrott
Director
Date approved by the board: 5 May 2026
BECKWOOD DEVELOPMENTS (OXFORD) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
1 GENERAL INFORMATION
Beckwood Developments (Oxford) Limited is a private company limited by shares and incorporated in England and Wales. Its registered office and principal place of business are:
Registered office Principal place of business
C9 Glyme Court Sandy Warren
Oxford Office Village New Inn Road
Langford Lane Beckley
Kidlington Oxford
Oxford OX3 9TZ
OX5 1LQ
The financial statements are presented in Sterling, which is the functional currency of the company.
2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of preparation of financial statements
These financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 Section 1A smaller entities 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS 102') and the Companies Act 2006.
Going concern
The accounts have been drawn up on the going concern basis. The company owes its creditors £136,191 which could be required for repayment without notice. The company is therefore dependent upon the continued support of its creditors. The director does not consider the support of its creditors likely to be withdrawn.
If the going concern basis was not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amounts, to provide for additional liabilities that might arise and to reclassify fixed assets as current assets.
Revenue recognition
Turnover represents the value of construction services provided, stated net of trade discounts and value added tax. Revenue is recognised as contract activity progresses, in accordance with the terms of the contractual agreement and the stage of completion of the work. Revenue is reported in the period in which the services were rendered and reflects the partial performance of the company's contractual obligations where this can be measured reliably. Where recorded revenue exceeds amounts invoiced to clients, the excess is classified as income.
The company recognises revenue when the amount of revenue can be measured reliably and when it is probable that future economic benefits will flow to the entity.
BECKWOOD DEVELOPMENTS (OXFORD) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued…)
Intangible fixed assets
Intangible fixed assets, other than goodwill, are stated at cost less accumulated amortisation and any accumulated impairment losses. It is amortised on a straight-line basis over its useful economic life of 2 years.
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new expectations.
Tangible fixed assets
Fixed assets are carried at cost less accumulated depreciation and accumulated impairment losses.
Depreciation has been provided at the following rate so as to write off the cost or valuation of assets less residual value of the assets over their estimated useful lives.
Vehicles, plant and machinery Straight line over a period of 4 years
On disposal, the difference between the net disposal proceeds and the carrying amount of the item sold is recognised in the profit and loss account, and included within administrative expenses.
Investments
Investments in subsidiaries are shown at cost less accumulated impairment losses.
BECKWOOD DEVELOPMENTS (OXFORD) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued…)
Financial Instruments
A financial asset or financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from creditorss and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through the profit and loss account.
Basic financial assets and financial liabilities are initially recognised at transaction price and measured at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction. They are subsequently carried at their amortised cost using the effective interest rate method, less any provision for impairment. If the effect of the time value of money is immaterial, they are measured at cost less impairment.
Basic financial assets and liabilities which are measured at cost or amortised cost are reviewed for objective impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the profit and loss account immediately.
Any reversals of impairment are recognised in the profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset or liability which exceeds what the carrying amount would have been had the impairment loss not previously been recognised.
Financing transactions are measured at the present value of the future receipts discounted at a market rate of interest. They are subsequently measured at amortised costs using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
BECKWOOD DEVELOPMENTS (OXFORD) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued…)
Impairment of non-financial assets
At each reporting date non-financial assets not carried at fair value, like goodwill and plant, property and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets (which is the higher of value in use and the fair value less cost to sell) is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in the profit and loss account.
If an impairment loss is subsequently reversed, the carrying amount of the asset, or group of related assets, is increased to the revised estimate of its recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised for the asset, or group of related assets, in prior periods. A reversal of an impairment loss is recognised immediately in the profit and loss account.
Work in progress
Work in progress has been valued at the lower of cost and estimated selling price less cost to complete and sell. Cost comprises materials, direct labour and an appropriate proportion of production overheads relevant to the stage of construction.
Debtors
Short term debtors are measured at transaction price, less any impairment.
Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including creditors loans, are measured initially at fair value, net of transaction costs, and subsequently at amortised cost.
BECKWOOD DEVELOPMENTS (OXFORD) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued…)
Taxation
Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods based on current tax rates and laws. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 taxable profits.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.
Current and deferred tax assets and liabilities are not discounted.
Consolidation
The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has therefore taken advantage of the option provided by section 399 of the Companies Act 2006 not to prepare group accounts.
3 CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS
No significant accounting estimates and judgements have had to be made by the director in preparing these financial statements.
4 EMPLOYEES
The average number of persons employed by the company (including the director) during the year was:
2025 2024
Average number of employees 1 1
BECKWOOD DEVELOPMENTS (OXFORD) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
5 INTANGIBLE FIXED ASSETS
Website development
£
Cost
At 1 January 2025 4,220
Additions 2,500
At 31 December 2025 6,720
Accumulated amortisation and impairments
At 1 January 2025 1,041
Charge for year 2,843
At 31 December 2025 3,884
Net book value
At 1 January 2025 3,179
At 31 December 2025 2,836
6 TANGIBLE ASSETS
Vehicles, plant and machinery
£
Cost
At 1 January 2025 41,114
At 31 December 2025 41,114
Accumulated depreciation and impairments
At 1 January 2025 22,960
Charge for year 10,066
At 31 December 2025 33,026
Net book value
At 1 January 2025 18,154
At 31 December 2025 8,088
BECKWOOD DEVELOPMENTS (OXFORD) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
7 FIXED ASSET INVESTMENTS
Investment in subsidiary
£
Cost
At 1 January 2025 4
At 31 December 2025 4
Net book value
At 1 January 2025 4
At 31 December 2025 4
8 DEBTORS
2025 2024
£ £
Trade debtors 27,435 14,001
Other debtors 20,250 35,607
47,685 49,608
9 CREDITORS: Amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 1,796 1,797
Trade creditors 36,078 18,073
Taxation and social security 6,267 10,630
Hire purchase contracts and finance leases 16,505 6,636
Accruals and deferred income 7,801 3,500
Other creditors 61,702 40,004
130,149 80,640
10 CREDITORS: Amounts falling due after more than one year
2025 2024
£ £
Bank loans and overdrafts 6,042 7,815
Hire purchase contracts and finance leases - 16,505
6,042 24,320
BECKWOOD DEVELOPMENTS (OXFORD) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
11 SECURED DEBTS
The hire purchase contracts and finance leases are secured on the assets concerned.
12 DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES
The following director's advances, credits and guarantees took place during the year:
Balance at 1 January 2025 Amounts advanced Amounts repaid Amounts written off or waived Balance at 31 December 2025
£ £ £ £ £
B J Parrott 28,797 - 28,797 - -
Interest has been charged on this advance at the Beneficial Loan Arrangement Official Rate as prescribed by HM Revenue and Customs. The advance is repayable on demand.
13 RELATED PARTY TRANSACTIONS
The company has claimed exemptions from reporting disclosure of related party transactions with the following wholly owned group members:
Woodperry Road Development Limited Subsidiary undertaking
During the year, the following transactions with related parties took place:
B J Parrott
Director and shareholder 2025 2024
£ £
Advances to company The director has made advances to the company which are repayable on demand. No interest has been charged on these advances. At the year end, the company owed the director the following amount: 16,698 -
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