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Registered number: 15372940









Saxton Group Holdings Limited









Annual Report and Financial Statements

For the year ended 31 December 2025

 
Saxton Group Holdings Limited
 
 
Company Information


Directors
Mr D P Saxton 
Ms J Ellis-saxton 
Mr M S Roberts 
Mr J Saxton 
Ms E Saxton 
Mr L Saxton 




Company secretary
Mr M S Roberts



Registered number
15372940



Registered office
Delta House
Alphagate Drive

Denton

Manchester

England

M34 3SH




Independent auditors
Hurst Accountants Limited
Chartered Accountants & Statutory Auditors

3 Stockport Exchange

Railway Road

Stockport

Cheshire

SK1 3GG





 
Saxton Group Holdings Limited
 

Contents



Page
Group Strategic Report
1 - 2
Directors' Report
3 - 4
Independent Auditors' Report
5 - 8
Consolidated Statement of Comprehensive Income
9
Consolidated Balance Sheet
10
Company Balance Sheet
11
Consolidated Statement of Changes in Equity
12
Company Statement of Changes in Equity
13
Consolidated Statement of Cash Flows
14 - 15
Consolidated Analysis of Net Debt
16
Notes to the Financial Statements
17 - 33


 
Saxton Group Holdings Limited
 
 
Group Strategic Report
For the year ended 31 December 2025

Introduction
 
The directors present their strategic report for the period ended 31 December 2025.

Business review
 
Saxton Group Holdings Limited is the parent company of HFL Building Solutions Limited. It was created by the founder and Chairman of HFL, Dave Saxton, to acquire the full share capital of HFL from the other shareholders in February 2024.
HFL Buildings Solutions is one of the UK's foremost building services companies. We have an enviable reputation for the reliable delivery of cost and energy efficient building management, operational and technical solutions for businesses of all shapes and sizes - from retail parks to leisure complexes, educational establishments and commercial properties.
We offer a nationwide service of mobile maintenance, integrated facilities and building environmental services from two main hubs located in Central and Northern England.
The general economic environment in 2025 was good which resulted in growth in turnover. 2025 was a year for strategic investment in the Group, in both infrastructure and systems. This has helped create a stronger platform to support our continued growth.
The general economic environment continued to be highly competitive in 2025. The business delivered a strong performance in the year, with our reactive and project works in line with forecasts. New contract wins exceeded the lost/terminated contracts, and this trend continues in to 2026.
The Directors remain optimistic of the Group's prospects in 2026. The Group is continuing to work with our business partners to seek efficiency in all areas, and support and train our employees to provide the level of service that will raise our profile within the industry and help us retain and grow client portfolios.
The Saxton Group expanded further in 2025, with creation of Saxton Group Properties Limited. This company acquired a commercial property in May 2025 to serve as the Saxton Group's Head Office for all of its business activities moving forward.

Page 1

 
Saxton Group Holdings Limited
 

Group Strategic Report (continued)
For the year ended 31 December 2025

Principal risks and uncertainties
 
The Group is exposed to lead times of manufacturing of parts so the global pressure on the supply chain does have an impact, as does the inflationary pressures of the global economy. The energy markets will increase our overheads and we will take appropriate measures to secure the best deals for the Group.
Competitive pressure will always exist as client portfolios come up for re-tender. We will continue to develop working relationships with consultants and the correct director decision makers of existing and prospective clients. By focusing on the service element of our offering, we can illustrate value for money and achieve a high retention rate on our contracts and assist existing clients in providing opportunities for growth.
The greatest challenge is coming from the pressure on wages, as an apparent shortage of skilled engineers had forced up the market rate significantly in 2022, but this has now stabilised. The Group has invested both in apprenticeships for the future and in training of existing staff to create a strong enterprise culture for retaining its skilled staff.
Our continued investment in people, technology and training leaves the business well placed to differentiate itself within the competitive environment of building maintenance.
Health and Safety continues to be a key focus of risk management for the Group.
The Group will continue to invest internally in our systems to ensure our framework of policies and procedures achieve the objective of minimizing avoidable risk in the business.
The Group is continually developing and upgrading our IT infrastructure, software and cyber threat and assessment capabilities. The increased risk of cyber-attack during the pandemic could impact the business operations and lead to loss of confidential information, damaging the Group's reputation. We will continue to enhance our data protection and security procedures to mitigate these risks.

Financial key performance indicators
 
The consolidated position shows the financial position for the 12 month period up to December 25.

          
2025   2024
Turnover         19,186,748  15,311,315
Gross profit         4,679,279  3,294,836
Gross profit margin         24.4%   21.5%


This report was approved by the board and signed on its behalf.


Mr D P Saxton
Director

Date: 7 May 2026

Page 2

 
Saxton Group Holdings Limited
 
 
 
Directors' Report
For the year ended 31 December 2025

The directors present their report and the financial statements for the year ended 31 December 2025.

Directors' responsibilities statement

The directors are responsible for preparing the Group Strategic Report, the Directors' Report and the consolidated financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and the Group and of the profit or loss of the Group for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Group's financial statements and then apply them consistently;

make judgments 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 Group will continue in business.

The directors are 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 the Group and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and the Group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Results and dividends

The profit for the year, after taxation, amounted to £281,609 (2024 - £517,023).

Ordinary dividends were paid to the shareholders amounting to £188,228. 

Directors

The directors who served during the year were:

Mr D P Saxton 
Ms J Ellis-saxton 
Mr M S Roberts 
Mr J Saxton 
Ms E Saxton 
Mr L Saxton 

Disclosure of information to auditors

Each of the persons who are directors at the time when this Directors' Report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company and the Group's auditors are unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company and the Group's auditors are aware of that information.

Page 3

 
Saxton Group Holdings Limited
 
 
 
Directors' Report (continued)
For the year ended 31 December 2025

Auditors

The auditorsHurst Accountants Limitedwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board and signed on its behalf.
 


Mr D P Saxton
Director

Date: 7 May 2026

Page 4

 
Saxton Group Holdings Limited
 
 
 
Independent Auditors' Report to the Members of Saxton Group Holdings Limited
 

Opinion


We have audited the financial statements of Saxton Group Holdings Limited (the 'parent Company') and its subsidiaries (the 'Group') for the year ended 31 December 2025, which comprise the Consolidated Statement of Comprehensive Income, the Consolidated Analysis of Net Debt, the Consolidated Balance Sheet, the Company Balance Sheet, the Consolidated Statement of Cash Flows, the Consolidated Statement of Changes in Equity, the Company Statement of Changes in Equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Group's and of the Parent Company's affairs as at 31 December 2025 and of the Group's profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group's or the Parent Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Page 5

 
Saxton Group Holdings Limited
 
 
 
Independent Auditors' Report to the Members of Saxton Group Holdings Limited (continued)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Group Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Group Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Group and the Parent Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Directors' Report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept by the Parent Company, or returns adequate for our audit have not been received from branches not visited by us; or
the Parent Company financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the Directors' Responsibilities Statement set out on page 3, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the Group's and the Parent Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Group or the Parent Company or to cease operations, or have no realistic alternative but to do so.


Page 6

 
Saxton Group Holdings Limited
 
 
 
Independent Auditors' Report to the Members of Saxton Group Holdings Limited (continued)


Auditors' responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Group financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

 
Identifying and assessing potential risks related to irregularities
In identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:
 
The nature of the industry and sector in which the company operates; the control environment and business performance including key drivers for directors' remuneration, bonus levels and performance targets.
The outcome of enquiries of management, including whether management was aware of any instances of non-compliance with laws and regulations, and whether management had knowledge of any actual, suspected, or alleged fraud. 
Supporting documentation relating to the Company's policies and procedures for:
Identifying, evaluating, and complying with laws and regulations
Detecting and responding to the risks of fraud
The internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations.
The outcome of discussions amongst the engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud.
The legal and regulatory framework in which the Company operates, particularly those laws and regulations which have a direct effect on the financial statements, such as the Companies Act 2006, pensions and tax legislation, or which had a fundamental effect on the operations of the Company, including General Data Protection requirements, and Anti-bribery and Corruption.
 
Audit response to risks identified
 
Our procedures to respond to the risks identified included the following:
 
Reviewing the financial statements disclosures and testing to supporting documentation to assess compliance with the provisions of those relevant laws and regulations which have a direct effect on the financial statements.
Discussions with management, including consideration of known or suspected instances of non-compliance with laws and regulations and fraud.
Evaluation of management’s controls designed to prevent and detect irregularities.
Enquiring of management about any actual and potential litigation and claims.
Performing analytical procedures to identify any unusual or unexpected relationships which may indicate risks of material misstatement due to fraud.
 
We have also considered the risk of fraud through management override of controls by:
 
Testing the appropriateness of journal entries and other adjustments. We have used data analytics software to identify accounting transactions which may pose a heightened risk of material misstatement, whether due to fraud or error.
Page 7

 
Saxton Group Holdings Limited
 
 
 
Independent Auditors' Report to the Members of Saxton Group Holdings Limited (continued)


Challenging assumptions made by management in their significant accounting estimates, and assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and
Evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.
 
We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.
 
There are inherent limitations in the audit procedures described above, and the further removed non-compliance with laws and regulations are from the events and transactions reflected in the financial statements, the less likely we would become aware of them.  Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.
 


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.


Anthony Woodings (Senior Statutory Auditor)
for and on behalf of
Hurst Accountants Limited
Chartered Accountants & Statutory Auditors
3 Stockport Exchange
Railway Road
Stockport
Cheshire
SK1 3GG

7 May 2026
Page 8

 
Saxton Group Holdings Limited
 
 
Consolidated Statement of Comprehensive Income
For the year ended 31 December 2025

Year ended
31 December
Period ended
31 December
2025
2024
Note
£
£

  

Turnover
 4 
19,186,748
15,311,315

Cost of sales
  
(14,507,469)
(12,016,479)

Gross profit
  
4,679,279
3,294,836

Administrative expenses
  
(4,223,855)
(2,848,864)

Exceptional administrative expenses
 13 
-
210,778

Operating profit
 5 
455,424
656,750

Interest receivable and similar income
 9 
10,281
7,487

Interest payable and similar expenses
 10 
(74,285)
(48,574)

Profit before taxation
  
391,420
615,663

Tax on profit
 11 
(109,811)
(98,640)

Profit for the financial year
  
281,609
517,023

  

Profit for the year attributable to:
  

Owners of the parent Company
  
281,609
517,023

There were no recognised gains and losses for 2025 or 2024 other than those included in the consolidated statement of comprehensive income.

The notes on pages 17 to 33 form part of these financial statements.

Page 9

 
Saxton Group Holdings Limited
Registered number: 15372940

Consolidated Balance Sheet
As at 31 December 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 14 
1,527,341
52,993

Current assets
  

Debtors: amounts falling due within one year
 16 
3,830,539
4,110,943

Cash at bank and in hand
 17 
1,037,235
1,403,677

  
4,867,774
5,514,620

Creditors: amounts falling due within one year
 18 
(4,338,782)
(4,455,152)

Net current assets
  
 
 
528,992
 
 
1,059,468

Total assets less current liabilities
  
2,056,333
1,112,461

Creditors: amounts falling due after more than one year
 19 
(1,211,541)
(412,979)

Provisions for liabilities
  

Deferred taxation
  
(143,725)
(2,610)

Net assets
  
701,067
696,872


Capital and reserves
  

Called up share capital 
 23 
100
100

Merger reserve
 24 
367,977
367,977

Profit and loss account
 24 
332,990
328,795

Equity attributable to owners of the parent Company
  
701,067
696,872


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 

Mr D P Saxton
Director

Date: 7 May 2026

The notes on pages 17 to 33 form part of these financial statements.

Page 10

 
Saxton Group Holdings Limited
Registered number: 15372940

Company Balance Sheet
As at 31 December 2025

2025
2024
Note
£
£

Fixed assets
  

Investments
 15 
1,651,900
1,651,899

  

Creditors: amounts falling due within one year
 18 
(1,283,823)
(1,283,822)

Net current liabilities
  
 
 
(1,283,823)
 
 
(1,283,822)

Total assets less current liabilities
  
368,077
368,077

  

  

Net assets
  
368,077
368,077


Capital and reserves
  

Called up share capital 
 23 
100
100

Merger reserve
 24 
367,977
367,977

Profit for the year
  
277,414
188,228

Dividends
 12 
(277,414)
(188,228)

  
 
 
368,077
 
 
368,077


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 

Mr D P Saxton
Director

Date: 7 May 2026

The notes on pages 17 to 33 form part of these financial statements.

Page 11

 
Saxton Group Holdings Limited
 

Consolidated Statement of Changes in Equity
For the year ended 31 December 2025


Called up share capital
Merger reserve
Profit and loss account
Total equity

£
£
£
£

At 1 January 2025
100
367,977
328,795
696,872


Comprehensive income for the year

Profit for the year
-
-
281,609
281,609


Contributions by and distributions to owners

Dividends: Equity capital
-
-
(277,414)
(277,414)


Total transactions with owners
-
-
(277,414)
(277,414)


At 31 December 2025
100
367,977
332,990
701,067



Consolidated Statement of Changes in Equity
For the year ended 31 December 2024


Called up share capital
Merger reserve
Profit and loss account
Total equity

£
£
£
£


Comprehensive income for the period

Profit for the period
-
-
517,023
517,023
Total comprehensive income for the period
-
-
517,023
517,023


Contributions by and distributions to owners

Dividends: Equity capital
-
-
(188,228)
(188,228)

Shares issued during the period
100
-
-
100

Merger reserve arising on share-for-share exchange
-
367,977
-
367,977


Total transactions with owners
100
367,977
(188,228)
179,849


At 31 December 2024
100
367,977
328,795
696,872


The notes on pages 17 to 33 form part of these financial statements.

Page 12

 
Saxton Group Holdings Limited
 

Company Statement of Changes in Equity
For the year ended 31 December 2025


Called up share capital
Merger reserve
Profit and loss account
Total equity

£
£
£
£

At 1 January 2025
100
367,977
-
368,077


Comprehensive income for the period

Profit for the year
-
-
277,414
277,414


Contributions by and distributions to owners

Dividends: Equity capital
-
-
(277,414)
(277,414)


Total transactions with owners
-
-
(277,414)
(277,414)


At 31 December 2025
100
367,977
-
368,077



Company Statement of Changes in Equity
For the year ended 31 December 2024


Called up share capital
Merger reserve
Profit and loss account
Total equity

£
£
£
£


Comprehensive income for the period

Profit for the period
-
-
188,228
188,228
Total comprehensive income for the period
-
-
188,228
188,228


Contributions by and distributions to owners

Dividends: Equity capital
-
-
(188,228)
(188,228)

Shares issued during the period
100
-
-
100

Merger reserve arising on share-for-share exchange
-
367,977
-
367,977


Total transactions with owners
100
367,977
(188,228)
179,849


At 31 December 2024
100
367,977
-
368,077


The notes on pages 17 to 33 form part of these financial statements.

Page 13

 
Saxton Group Holdings Limited
 

Consolidated Statement of Cash Flows
For the year ended 31 December 2025

2025
2024
£
£

Cash flows from operating activities

Profit for the financial year
281,609
517,023

Adjustments for:

Release of negative goodwill
-
(210,778)

Depreciation of tangible assets
42,439
3,082

Interest paid
74,285
48,574

Interest received
(10,281)
(7,487)

Taxation charge
110,304
98,640

Decrease in debtors
316,411
354,679

(Decrease)/increase in creditors
(111,203)
1,547,842

Corporation tax (paid)
(106,941)
(59,414)

Net cash generated from operating activities

596,623
2,292,161


Cash flows from investing activities

Purchase of tangible fixed assets
(1,081,709)
(35,660)

Net cash outflow on acquisition of subsidiaries
-
(543,755)

Interest received
10,281
7,487

HP interest paid
(9,229)
-

Net cash from investing activities

(1,080,657)
(571,928)
Page 14

 
Saxton Group Holdings Limited
 

Consolidated Statement of Cash Flows (continued)
For the year ended 31 December 2025


2025
2024

£
£



Cash flows from financing activities

Issue of ordinary shares
-
77

New secured loans
595,000
-

Repayment of loans
(118,686)
(79,831)

Repayment of finance leases
(17,306)
-

Dividends paid
(277,414)
(188,228)

Interest paid
(64,002)
(48,574)

Net cash used in financing activities
117,592
(316,556)

Net (decrease)/increase in cash and cash equivalents
(366,442)
1,403,677

Cash and cash equivalents at beginning of year
1,403,677
-

Cash and cash equivalents at the end of year
1,037,235
1,403,677


Cash and cash equivalents at the end of year comprise:

Cash at bank and in hand
1,037,235
1,403,677


The notes on pages 17 to 33 form part of these financial statements.

Page 15

 
Saxton Group Holdings Limited
 

Consolidated Analysis of Net Debt
For the year ended 31 December 2025





At 1 January 2025
Cash flows
New finance leases
At 31 December 2025
£

£

£

£

Cash at bank and in hand

1,403,677

(366,442)

-

1,037,235

Debt due after 1 year

(412,979)

(456,364)

-

(869,343)

Debt due within 1 year

(107,190)

(21,004)

-

(128,194)

Finance leases

-

-

(417,772)

(417,772)


883,508
(843,810)
(417,772)
(378,074)

The notes on pages 17 to 33 form part of these financial statements.

Page 16

 
Saxton Group Holdings Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 December 2025

1.


General information

Saxton Group Holdings Limited is a private company limited by share capital, incorporated in England and Wales, registered number 15372940. The address of the registered office and principal place of business is Delta House, Alphagate Drive, Denton, Manchester, M34 3SH.
The nature of the Company's operation is that of a holding company. The nature of the subsidiary's operations  and principal activity is that of building services.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires Group management to exercise judgment in applying the Group's accounting policies (see note 3).

The Company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of Comprehensive Income in these financial statements.

The Company has taken advantage of the exemption allowed under FRS 102 section 1.12 (b) and has not presented its own statement of cash flows in these financial statements.

The following principal accounting policies have been applied:

 
2.2

Basis of consolidation

The consolidated financial statements present the results of the Company and its own subsidiaries ("the Group") as if they form a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full.
The consolidated financial statements incorporate the results of business combinations using the purchase method. In the Balance Sheet, the acquiree's identifiable assets, liabilities and contingent liabilities are initially recognised at their fair values at the acquisition date. The results of acquired operations are included in the Consolidated Statement of Comprehensive Income from the date on which control is obtained. They are deconsolidated from the date control ceases.
In accordance with the transitional exemption available in FRS 102, the Group has chosen not to retrospectively apply the standard to business combinations that occurred before the date of transition to FRS 102, being 28 December 2023.

Page 17

 
Saxton Group Holdings Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 December 2025

2.Accounting policies (continued)

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Group and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Group will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Operating leases: the Group as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.5

Research and development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years.
If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

 
2.6

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.7

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 18

 
Saxton Group Holdings Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 December 2025

2.Accounting policies (continued)

 
2.8

Pensions

Defined contribution pension plan

The Group operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Group pays fixed contributions into a separate entity. Once the contributions have been paid the Group has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Group in independently administered funds.

 
2.9

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company and the Group operate and generate income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits;
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met; and
Where they relate to timing differences in respect of interests in subsidiaries, associates, branches and joint ventures and the Group can control the reversal of the timing differences and such reversal is not considered probable in the foreseeable future.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.10

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Group but are presented separately due to their size or incidence.

Page 19

 
Saxton Group Holdings Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 December 2025

2.Accounting policies (continued)

 
2.11

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
10-25%
Computer equipment
-
33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.12

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.13

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.14

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

In the Consolidated Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the Group's cash management.

 
2.15

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 20

 
Saxton Group Holdings Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 December 2025

2.Accounting policies (continued)

 
2.16

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.17

Financial instruments

The Group has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) 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 rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Group's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Impairment of financial assets

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. 

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Group transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Group will continue to recognise the value of the portion of the risks and rewards retained.
 
Page 21

 
Saxton Group Holdings Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 December 2025

2.Accounting policies (continued)


2.17
Financial instruments (continued)


Derecognition of financial liabilities

Financial liabilities are derecognised when the Group's contractual obligations expire or are discharged or cancelled.

 
2.18

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Judgments in applying accounting policies and key sources of estimation uncertainty

In applying the company's accounting policies, the directors are required to make judgements, estimates and assumptions in determining the carrying amounts of assets and liabilities. The directors' judgements, estimates and assumptions are based on the best and most reliable evidence available at the time when the decisions are made, and are based on historical experience and other factors that are considered to be applicable. Due to the inherent subjectivity involved in making such judgements, estimates and assumptions, the actual results and outcomes may differ.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revision to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods, if the revision affects both current and future periods.
The directors believe that judgements, estimates and assumptions do not have a significant risk of causing a material
difference to the carrying amounts of the assets and liabilities within the next financial year.


4.


Turnover

The whole of the turnover is attributable to the Group's principal activity.

All turnover arose within the United Kingdom.


5.


Operating profit

The operating profit is stated after charging:

Year ended
31 December
Period ended
31 December
2025
2024
£
£

Operating lease rentals - land & buildings
96,499
61,167

Other operating lease rentals
421,597
227,408

Page 22

 
Saxton Group Holdings Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 December 2025

6.


Auditors' remuneration

During the year, the Group obtained the following services from the Company's auditors:


Year ended
31 December
Period ended
31 December
2025
2024
£
£

Fees payable to the Company's auditors for the audit of the consolidated and parent Company's financial statements
19,480
17,400

Fees payable to the Company's auditors in respect of:

Taxation compliance services
3,890
3,040

All non-audit services not included above
4,410
3,160


7.


Employees

Staff costs, including directors' remuneration, were as follows: 


Group
Group
2025
2024
£
£


Wages and salaries
5,494,238
4,336,504

Social security costs
632,231
481,038

Cost of defined contribution scheme
327,857
254,006

6,454,326
5,071,548

The average monthly number of employees, including the directors, during the period was as follows:


Group
Group
2024
No.
£


Administration
57
54

Direct labour
74
80

131
134

The average monthly number of employees of the Company during the period was nil (2024: nil).

Page 23

 
Saxton Group Holdings Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 December 2025

8.


Directors' remuneration



During the year retirement benefits were accruing to 6 directors (2024 - 6) in respect of defined contribution pension schemes.

The highest paid director received remuneration of £93,416 (2024 - £71,083).

The value of the Group's contributions paid to a defined contribution pension scheme in respect of the highest paid director amounted to £2,519 (2024 - £5,375).


9.


Interest receivable

Year ended
31 December
Period ended
31 December
2025
2024
£
£


Other interest receivable
10,281
7,487


10.


Interest payable and similar expenses

Year ended
31 December
Period ended
31 December
2025
2024
£
£


Bank interest payable
65,056
48,574

Finance leases and hire purchase contracts
9,229
-

74,285
48,574

Page 24

 
Saxton Group Holdings Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 December 2025

11.


Taxation


Year ended
31 December
Period ended
31 December
2025
2024
£
£

Corporation tax


Current tax on profits for the year
5,196
106,941

Adjustments in respect of previous periods
(36,007)
(18,435)


(30,811)
88,506


Total current tax
(30,811)
88,506

Deferred tax


Origination and reversal of timing differences
140,622
10,134

Total deferred tax
140,622
10,134


Tax on profit
109,811
98,640
Page 25

 
Saxton Group Holdings Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 December 2025
 
11.Taxation (continued)


Factors affecting tax charge for the year/period

The tax assessed for the period is higher than (2024 - lower than) the standard rate of corporation tax in the UK of 25% (2024 - 25%). The differences are explained below:

Year ended
31 December
Period ended
31 December
2025
2024
£
£


Profit on ordinary activities before tax
391,420
615,663


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 25%)
97,855
153,915

Effects of:


Expenses not deductible for tax purposes, other than goodwill amortisation and impairment
11,979
8,806

Adjustments to tax charge in respect of prior periods
(35,117)
(18,435)

Other timing differences leading to an increase (decrease) in taxation
-
7,049

Non-taxable income less expenses not deductible for tax purposes, other than goodwill and impairment
-
(52,695)

Unrelieved tax losses carried back
36,008
-

Adjustment for small profits threshold
(914)
-

Total tax charge for the year/period
109,811
98,640


Factors that may affect future tax charges

There were no factors that may affect future tax charges.


12.


Dividends

2025
2024
£
£


Dividends paid on equity capital
277,414
188,228

Page 26

 
Saxton Group Holdings Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 December 2025

13.


Exceptional items

Year ended
31 December
Period ended
31 December
2025
2024
£
£


Release of negative goodwill
-
(210,778)

The exceptional item relates to the release of negative goodwill.


14.


Tangible fixed assets

Group



Fixtures and fittings
Computer equipment
Assets under construction
Total

£
£
£
£



Cost


At 1 January 2025
31,399
24,676
-
56,075


Additions
1,802
96,170
1,418,815
1,516,787



At 31 December 2025

33,201
120,846
1,418,815
1,572,862



Depreciation


At 1 January 2025
4,024
(942)
-
3,082


Charge for the year on owned assets
4,541
32,145
315
37,001


Charge for the year on financed assets
-
-
5,438
5,438



At 31 December 2025

8,565
31,203
5,753
45,521



Net book value



At 31 December 2025
24,636
89,643
1,413,062
1,527,341



At 31 December 2024
27,375
25,618
-
52,993

Assets held under finance leases and hire purchase agreements are included in tangible fixed assets at their net book
value of £429,639 (2024: £Nil). The related obligations are included within creditors. Depreciation on these assets
is charged over their expected useful lives on the same basis as owned assets.

Page 27

 
Saxton Group Holdings Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 December 2025

15.


Fixed asset investments

Company





Investments in subsidiary companies

£



Cost


At 1 January 2025
1,651,899


Additions
1



At 31 December 2025
1,651,900





Subsidiary undertakings


The following were subsidiary undertakings of the Company:

Name

Registered office

Class of shares

Holding

H.F.L Building Solutions Limited
Delta House, Alphagate Drive, Denton, Manchester, M34 3SH
Ordinary
100%
Saxton Group Properties Limited
Delta House, Alphagate Drive, Denton, Manchester, M34 3SH
Ordinary
100%

All subsidiaries are included in the consolidation.
Saxton Group Properties Limited was acquired on 23 December 2024.


16.


Debtors

Group
Group
2025
2024
£
£


Trade debtors
2,683,908
2,948,321

Other debtors
77,654
9,818

Prepayments and accrued income
246,180
196,462

Amounts recoverable on long-term contracts
822,797
956,342

3,830,539
4,110,943


The carrying amount of trade debtors disclosed is net of impairment provisions of £60,000 (2024: £60,000), which represent amounts considered doubtful based on management’s best estimate of recoverability at the reporting date.

Page 28

 
Saxton Group Holdings Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 December 2025

17.


Cash and cash equivalents

Group
Group
2025
2024
£
£

Cash at bank and in hand
1,037,235
1,403,677



18.


Creditors: Amounts falling due within one year

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Bank loans
128,194
107,190
-
-

Trade creditors
2,291,764
2,361,222
-
-

Amounts owed to group undertakings
-
-
1,283,823
1,283,822

Corporation tax
5,196
106,941
-
-

Other taxation and social security
559,503
525,218
-
-

Obligations under finance lease and hire purchase contracts
75,574
-
-
-

Other creditors
42,432
39,317
-
-

Accruals and deferred income
1,236,119
1,315,264
-
-

4,338,782
4,455,152
1,283,823
1,283,822


The Bank loan is secured by a debenture over the assets of the business. Interest is charged at 3.75% per annum over the Bank of England Base Rate.
The hire purchase liability is secured by a fixed charge over the leasehold improvements of the business.


19.


Creditors: Amounts falling due after more than one year

Group
Group
2025
2024
£
£

Bank loans
869,343
412,979

Net obligations under finance leases and hire purchase contracts
342,198
-

1,211,541
412,979


The Bank loan is secured by a debenture over the assets of the business. Interest is charged at 3.75% per annum over the Bank of England Base Rate.
The hire purchase liability is secured by a fixed charge over the leasehold improvements of the business. Interest is charged at a nominal

Page 29

 
Saxton Group Holdings Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 December 2025

20.


Loans


Analysis of the maturity of loans is given below:


Group
Group
2025
2024
£
£

Amounts falling due within one year

Bank loans
128,194
107,190

Amounts falling due 1-2 years

Bank loans
144,304
117,267

Amounts falling due 2-5 years

Bank loans
216,970
295,712

Amounts falling due after more than 5 years

Bank loans
508,069
-

997,537
520,169



21.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

Group
Group
2025
2024
£
£

Within one year
106,138
-

Between 1-5 years
398,018
-

504,156
-

Page 30

 
Saxton Group Holdings Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 December 2025

22.


Deferred taxation


Group



2025
2024


£

£






At beginning of year
(2,610)
-


Charged to profit or loss
(141,115)
(10,134)


Arising on business combinations
-
7,524



At end of year
(143,725)
(2,610)







Group
Group
2025
2024
£
£

Accelerated capital allowances
(155,364)
(12,553)

Tax losses carried forward
10,608
-

Other timing differences
1,031
9,943

(143,725)
(2,610)


23.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



53 (2024 - 52) A ordinary shares of £1.00 each
53
52
22 (2024 - 23) B ordinary shares of £1.00 each
22
23
25 (2024 - 25) C ordinary shares of £1.00 each
25
25

100

100

During the year, the Company redesignated one B ordinary share of £1 each into one A ordinary share of £1 each.
The redesignation did not result in any change to the Company’s total issued share capital.
The A, B and C ordinary shares rank pari passu in all respects.


Page 31

 
Saxton Group Holdings Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 December 2025

24.


Reserves

Merger Reserve

The merger reserve arose on a share for share exchange. 

Profit and loss account

The profit and loss account represents accumulated profits and losses since incorporation, net of dividends paid.


25.


Pension commitments

The Group operates a defined contributions pension scheme. The assets of the scheme are held separately from
those of the Group in an independently administered fund. The pension cost charge represents contributions
payable by the Group to the fund and amounted to £327,857 (2024: £254,006). Contributions totalling £42,432 (2024: £39,773) were payable to the fund at the balance sheet date.


26.


Commitments under operating leases

At 31 December 2025 the Group had future minimum lease payments due under non-cancellable operating leases for each of the following periods:


Group
Group
2025
2024
£
£

Not later than 1 year
398,839
357,080

Later than 1 year and not later than 5 years
265,377
495,059

Later than 5 years
-
91,750

664,216
943,889


27.


Related party transactions

The directors have chosen not to disclose transactions entered into with other companies wholly owned within the
Group as permitted under FRS 102 paragraph 33.1A.
During the prior year the company paid rent of £13,107 to a pension fund that now departed directors were benificiaries of. There has been no equivalent payment made this year.
During the year, the company provided goods and services to a value of £Nil (2024: £21,223) and purchased
goods and services to a value of £Nil (2024: £32,800) from a company with common directors. At 31 December 2025, there was £Nil (2024: £Nil) due from this company.
During the year, dividends were paid to directors of the parent company totalling £277,414 (2024: £188,228). 
Key management are considered to be the directors.

Page 32

 
Saxton Group Holdings Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 December 2025

28.


Controlling party

The ultimate controlling party is Mr D P Saxton by virture of his majority shareholding.

 
Page 33