Oxcamb Investments Limited 03863282 false 2025-04-01 2026-03-31 2026-03-31 The principal activity of the company is of an investment company. Digita Accounts Production Advanced 6.30.9574.0 true 03863282 2025-04-01 2026-03-31 03863282 2026-03-31 03863282 core:RetainedEarningsAccumulatedLosses 2026-03-31 03863282 core:RevaluationReserve 2026-03-31 03863282 core:ShareCapital 2026-03-31 03863282 core:FinancialAssetsCostLessImpairment core:Non-currentFinancialInstruments 2026-03-31 03863282 core:FinancialAssetsDesignatedFairValueThroughProfitOrLoss core:Non-currentFinancialInstruments 2026-03-31 03863282 core:CurrentFinancialInstruments 2026-03-31 03863282 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 03863282 core:LandBuildings 2026-03-31 03863282 bus:SmallEntities 2025-04-01 2026-03-31 03863282 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 03863282 bus:FilletedAccounts 2025-04-01 2026-03-31 03863282 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 03863282 bus:RegisteredOffice 2025-04-01 2026-03-31 03863282 bus:CompanySecretaryDirector1 2025-04-01 2026-03-31 03863282 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 03863282 core:Associate1 2025-04-01 2026-03-31 03863282 core:Associate1 countries:AllCountries 2025-04-01 2026-03-31 03863282 core:RevaluationReserve 2025-04-01 2026-03-31 03863282 core:LandBuildings 2025-04-01 2026-03-31 03863282 countries:EnglandWales 2025-04-01 2026-03-31 03863282 2025-03-31 03863282 core:CostValuation 2025-03-31 03863282 core:LandBuildings 2025-03-31 03863282 2024-04-01 2025-03-31 03863282 2025-03-31 03863282 core:RetainedEarningsAccumulatedLosses 2025-03-31 03863282 core:RevaluationReserve 2025-03-31 03863282 core:ShareCapital 2025-03-31 03863282 core:CurrentFinancialInstruments 2025-03-31 03863282 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 03863282 core:LandBuildings 2025-03-31 03863282 core:Associate1 2024-04-01 2025-03-31 03863282 core:RevaluationReserve 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registration number: 03863282

Oxcamb Investments Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

Oxcamb Investments Limited

Contents

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

Oxcamb Investments Limited

(Registration number: 03863282)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | - | 65,000
Investments | 5 | 170,000 | 170,000
Other financial assets | 6 | 110,850 | 145,312
|  | 280,850 | 380,312
Current assets |  |  |
Debtors | 7 | 318,296 | 318,296
Cash at bank and in hand |  | 1,647 | 730
|  | 319,943 | 319,026
Creditors: Amounts falling due within one year | 8 | (172,358) | (243,205)
Net current assets |  | 147,585 | 75,821
Total assets less current liabilities |  | 428,435 | 456,133
Provisions for liabilities |  | (4,211) | (12,826)
Net assets |  | 424,224 | 443,307
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Revaluation reserve |  | 12,633 | 38,480
Retained earnings |  | 411,589 | 404,825
Shareholders' funds |  | 424,224 | 443,307

Oxcamb Investments Limited

(Registration number: 03863282)
Balance Sheet as at 31 March 2026

For the financial 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.

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 31 July 2026 and signed on its behalf by:

......................................... Mr R Patel Company secretary and director

Oxcamb Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

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:
Kingsdown Farm
Kingsdown Road
Swindon
Wiltshire
SN25 6PB

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.

Foreign currency transactions and balances

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at
the dates of the transactions. At each reporting end date, monetary assets and liabilities that are
denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains
and losses arising on translation are included in the profit and loss account for the period.

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
Land | Nil

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Oxcamb Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

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.

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.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

4 | Tangible assets

| Land and buildings £ | Total £
Cost or valuation
At 1 April 2025 | 65,000 | 65,000
Disposals | (65,000) | (65,000)
At 31 March 2026 | - | -
Depreciation
Carrying amount
At 31 March 2026 | - | -
At 31 March 2025 | 65,000 | 65,000

5 | Investments

| 2026 £ | 2025 £
Investments in associates | 170,000 | 170,000

Oxcamb Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Associates | £
Cost
At 1 April 2025 | 170,000
Provision
Carrying amount
At 31 March 2026 | 170,000
At 31 March 2025 | 170,000

Details of undertakings

Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2026 | 2025
Associates
REPL International Limited |  | Ordinary shares | 49% | 49%
| England |  |  |

Associates
REPL International Limited The principal activity of REPL International Limited is Manufacture and distribution.

Oxcamb Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

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

| Financial assets at fair value through profit and loss £ | Financial assets at cost less impairment £ | Total £
Non-current financial assets
Cost or valuation
At 1 April 2025 | 102,456 | 42,856 | 145,312
Fair value adjustments | (29,793) | - | (29,793)
At 31 March 2026 | 72,663 | 42,856 | 115,519
Impairment
Losses made in the period | - | 4,669 | 4,669
At 31 March 2026 | - | 4,669 | 4,669
Carrying amount
At 31 March 2026 | 72,663 | 38,187 | 110,850

7 | Debtors

Current | Note | 2026 £ | 2025 £
Amounts owed by related parties |  | 318,296 | 318,296
|  | 318,296 | 318,296

Details of non-current trade and other debtors

£318,296 (2025 -£318,296) of it is classified as non current.

8 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Other creditors | 172,358 | 243,205

Oxcamb Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

9 | Reserves

The changes to each component of equity resulting from items of other comprehensive income for the current year were as follows:

| Revaluation reserve £ | Total £
Surplus/deficit on revaluation of other assets | (25,847) | (25,847)

The changes to each component of equity resulting from items of other comprehensive income for the prior year were as follows:

| Revaluation reserve £ | Total £
Surplus/deficit on revaluation of other assets | (338,333) | (338,333)