OXROC Ltd 31/03/2026 iXBRL

OXROC Ltd

Filleted accounts

31 March 2026

Company registration number: 14368664

OXROC Ltd

Directors and other information


	Director	Dr Q Zhang


	Company number	14368664


	Registered office	Rutherford Appleton Laboratory
		Atlas R27 Assembly Area G11/12
		Harwell Campus
		Didcot, Oxfordshire
		OX11 0QX


	Accountants	Cox Hinkins & Co. Limited
		Accountants and Taxation Advisors
		The Old Dairy
		12 Stephen Road
		Headington
		Oxford
		OX3 9AY

OXROC Ltd

Balance sheet

31st March 2026

		31/03/26		31/03/25
	Note	£	£	£	£

Fixed assets
Tangible assets	5	14,852		234
Investments	6	6,300		6,300
		_______		_______
			21,152		6,534

Current assets
Debtors	7	413		15,486
Cash at bank and in hand		1,443		3,440
		_______		_______
		1,856		18,926
Creditors: amounts falling due
within one year	8	( 36,841)		( 52,138)
		_______		_______
Net current liabilities			( 34,985)		( 33,212)

			_______		_______
Net liabilities			( 13,833)		( 26,678)
			_______		_______

Capital and reserves
Called up share capital	9		1		1
Profit and loss account			( 13,834)		( 26,679)
			_______		_______
Shareholders deficit			( 13,833)		( 26,678)
			_______		_______

For the year ending 31 March 2026 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 financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These 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 Profit & loss account has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 21 July 2026 , and are signed on behalf of the board by:

Dr Q Zhang

Director

Company registration number: 14368664

OXROC Ltd

Notes to the financial statements

Year ended 31st March 2026

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Rutherford Appleton Laboratory, Atlas R27 Assembly Area G11/12, Harwell Campus, Didcot, Oxfordshire, OX11 0QX. There was no significant change in the company's principal activity during the year which continued to be developing novel cooling and heat exchanger technologies and providing consultancy services.

2. Statement of compliance

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

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis . The principal accounting policies are set out below. T he financial statements are prepared in sterling which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably. 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 provided that the outcome can be reliably estimated. When the outcome 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 tax recognised in the reporting period. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, 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 not recognised in respect of any timing differences at the reporting date as all are insignificant. Unrelieved tax losses and other deferred tax assets are not recognised as it is uncertain when they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Tangible assets

Tangible assets are initially recorded at cost, and are 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:


Fittings fixtures and equipment	-	33.3 %	straight line
Motor vehicles	-	20 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

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.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received.

Government grants are recognised using the accrual model.

Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractualarrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).

5. Tangible assets

	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£
Cost
At 1st April 2025	444	-	444
Additions	1,794	15,695	17,489
	_______	_______	_______
At 31st March 2026	2,238	15,695	17,933
	_______	_______	_______
Depreciation
At 1st April 2025	210	-	210
Charge for the year	517	2,354	2,871
	_______	_______	_______
At 31st March 2026	727	2,354	3,081
	_______	_______	_______
Carrying amount
At 31st March 2026	1,511	13,341	14,852
	_______	_______	_______
At 31st March 2025	234	-	234
	_______	_______	_______

6. Investments

	Other investments other than loans	Total
	£	£
Cost
At 1st April 2025 and 31st March 2026	6,300	6,300
	_______	_______
Impairment
At 1st April 2025 and 31st March 2026	-	-
	_______	_______
Carrying amount
At 31st March 2026	6,300	6,300
	_______	_______
At 31st March 2025	6,300	6,300
	_______	_______

7. Debtors

	31/03/26	31/03/25
	£	£
Other debtors	413	15,486
	_______	_______

8. Creditors: amounts falling due within one year

	31/03/26	31/03/25
	£	£
Social security and other taxes	2,922	2,290
Other creditors	33,919	49,848
	_______	_______
	36,841	52,138
	_______	_______

9. Called up share capital

Issued, called up and fully paid

	31/03/26		31/03/25
	No	£	No	£
Ordinary shares of £ 1.00 each	1	1	1	1
	_______	_______	_______	_______