Vixen Plant Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: SC176400

Vixen Plant Limited

Filleted Abridged Financial Statements

For the year ended

30 June 2025

Vixen Plant Limited

Abridged Financial Statements

Year ended 30 June 2025

Contents	Page

Abridged statement of financial position	1

Notes to the abridged financial statements	3

Vixen Plant Limited

Abridged Statement of Financial Position

30 June 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	137,388	161,632

Current assets

Debtors	128,981	( 91)
Cash at bank and in hand	1,252,064	1,158,084
	------------	------------
	1,381,045	1,157,993

Creditors: amounts falling due within one year	134,708	120,175
	------------	------------
Net current assets	1,246,337	1,037,818
	------------	------------
Total assets less current liabilities	1,383,725	1,199,450

Creditors: amounts falling due after more than one year	–	30,949

Provisions	13,726	18,471
	------------	------------
Net assets	1,369,999	1,150,030
	------------	------------

Vixen Plant Limited

Abridged Statement of Financial Position (continued)

30 June 2025

	2025	2024
Note	£	£

Capital and reserves

Called up share capital	100	100
Profit and loss account	1,369,899	1,149,930
	------------	------------
Shareholder funds	1,369,999	1,150,030
	------------	------------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of abridged financial statements.

All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 30 June 2025 in accordance with Section 444(2A) of the Companies Act 2006.

These abridged financial statements were approved by the board of directors and authorised for issue on 4 June 2026 , and are signed on behalf of the board by:

Mr D Mackenzie	Mr R Mackenzie
Director	Director

Company registration number: SC176400

Vixen Plant Limited

Notes to the Abridged Financial Statements

Year ended 30 June 2025

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is Block 6, Units 25/26, Stirling Road, Chapelhall Industrial Estate, Chapelhall, Airdrie, ML6 8QH.

2. Statement of compliance

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial statements are consolidated into the financial statements of Fox Construction (Holdings) Limited which can be obtained from companies house. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: No cash flow statement has been presented for the company. No disclosure has been given for the aggregate remuneration of key management personnel.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its residual value, over the useful economic life of that asset as follows:

	Plant and machinery	-	15% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the abridged statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	£
Cost
At 1 July 2024 and 30 June 2025	277,848
	---------
Depreciation
At 1 July 2024	116,216
Charge for the year	24,244
	---------
At 30 June 2025	140,460
	---------
Carrying amount
At 30 June 2025	137,388
	---------
At 30 June 2024	161,632
	---------

6. Charges on assets

Creditors include net obligations under finance lease and hire purchase contracts which are secured of £14,274 (2024: £45,181).

7. Summary audit opinion

The auditor's report dated 4 June 2026 was unqualified .

The senior statutory auditor was Alan Kerr BA CA , for and on behalf of I.A. Stewart & Co Limited .

8. Related party transactions

Vixen Plant Limited is a wholly owned subsidiary of Fox Construction Holdings Limited, which is the ultimate parent undertaking. Wgerd Limited is a fellow wholly owned subsidiary within the Fox Construction Group. During the year there were no sales to, or purchases from, Fox Construction Holdings Limited (2024: £nil). At the year end there was a balance outstanding due from Fox Construction Holdings Limited £1,000 (2024: £1,000). During the year there were sales to Wgerd Limited amounting to £369,575 (2024: £357,990). There were no purchases from Wgerd Limited during the year (2024: £nil). At the year end there was a balance outstanding due from Wgerd Limited £129,072 (2024: £nil). All related party transactions were carried out on terms equivalent to those that prevail in arm’s length transactions.

9. Controlling party

The ultimate parent company is Fox Construction (Holdings) Limited which is incorporated in Scotland and whose registered address is Block 6, Units 25/26, Stirling Road, Chapelhall Industrial Estate, Chapelhall, ML6 8QH.