Loxbrook Developments Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 14302452

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		4,322		5,501

			4,322		5,501
CURRENT ASSETS
Stocks	5	280,000		360,950
Debtors	6	256,063		71,727
Cash at bank and in hand		2,855		3,685

		538,918		436,362
Creditors: Amounts Falling Due Within One Year	7	(549,858 )		(550,445 )

NET CURRENT ASSETS (LIABILITIES)			(10,940 )		(114,083 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(6,618 )		(108,582 )

NET LIABILITIES			(6,618 )		(108,582 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(6,718 )		(108,682 )

SHAREHOLDERS' FUNDS			(6,618)		(108,582)

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Loxbrook Developments Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms L Fitzturner Director	Mr A C Cock Director
6 August 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Loxbrook Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14302452 . The registered office is The Old Mill Blisworth Hill Farm, Stoke Road, Blisworth, Northampton, NN7 3DB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

Based on the continuing support provided by the directors, through a connected company, for at least 12 months from the signing of the accounts, the directors consider it appropriate to prepare financial statements on the going concern basis. The financial statements do not include any adjustments that would result from the withdrawal of the facilities available to the company.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

15% straight line

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Financial Instruments

Financial instruments are classified and accounted for according to the substance of the contractual arrangement, 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.

Financial instruments are recognised when the company becomes a party to the contractual provisions of the instrument.

Financial assets and financial liabilities are initially measured at transaction price. Financial assets and financial liabilities are subsequently measured at amortised cost using the effective interest method, less impairment where applicable.

Financial assets measured at amortised cost are assessed at each reporting date for objective evidence of impairment. An impairment loss is recognised in profit or loss when there is evidence that the carrying amount is not recoverable.

Financial liabilities are derecognised when the obligation is discharged, cancelled or expires. Financial assets are derecognised when the contractual rights to the cash flows from the asset expire or are transferred and substantially all risks and rewards of ownership have been transferred.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

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Loxbrook Developments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 January 2025	7,859

As at 31 December 2025	7,859

Depreciation
As at 1 January 2025	2,358
Provided during the period	1,179

As at 31 December 2025	3,537

Net Book Value
As at 31 December 2025	4,322

As at 1 January 2025	5,501

5. Stocks

	2025	2024
	£	£
Work in progress	280,000	360,950

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	256,063	71,727

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	630	3,192
Amounts owed to participating interests	546,978	545,003
Other creditors	2,250	2,250

	549,858	550,445

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

9. Related Party Transactions

Included in Creditors are loans amounting to £546,978 (2025:- £545,003) owed to EGN Services Limited, a company owned and controlled by Mr A Cock & Mrs N May. This is interest free and subject to repayment without notice.

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