CAXTON INVESTORS LTD


Director	MAY, Adam Christopher Ian


Registered Address	Unit 3 Ermine Street
	Caxton
	Cambridge
	CB23 3AS


Registered Number	08236585 (England and Wales)

Notes to the Financial Statements
for the year ended 30 November 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	The financial statements have been prepared on a going concern basis, with the directors having considered the effects of the COVID-19 pandemic and whether any adjustments are required to the reported amounts included within the financial statements. The company adhered to Government advice throughout the pandemic and whilst business has been affected the company has taken advantage of the Job Retention Scheme and local authority grants available. The directors consider that the resources available to the company will be sufficient for it to be able to continue as a going concern. The financial statements do not contain any adjustments that would be required if the company were not able to continue as a going concern.

Going concern

The financial statements have been prepared on a going concern basis, with the directors having considered the effects of the COVID-19 pandemic and whether any adjustments are required to the reported amounts included within the financial statements.
The company adhered to Government advice throughout the pandemic and whilst business has been affected the company has taken advantage of the Job Retention Scheme and local authority grants available.
The directors consider that the resources available to the company will be sufficient for it to be able to continue as a going concern. The financial statements do not contain any adjustments that would be required if the company were not able to continue as a going concern.

	Turnover policy
	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.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Revenue from rendering of services
	Revenue 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	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
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Land and buildings	15
	Plant and machinery	25
	Fixtures and fittings	20
	Vehicles	20
	Office Equipment	20

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	58		54

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 December 24	20,000	20,000
At 30 November 25	20,000	20,000
Amortisation and impairment
At 01 December 24	20,000	20,000
At 30 November 25	20,000	20,000
Net book value
At 30 November 25	-	-
At 30 November 24	-	-

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 01 December 24	209,910	77,814	6,000	281,829	4,621	580,174
Additions	-	11,133	-	-	-	11,133
At 30 November 25	209,910	88,947	6,000	281,829	4,621	591,307
Depreciation and impairment
At 01 December 24	104,613	28,020	4,194	206,312	2,322	345,461
Charge for year	11,832	14,278	361	15,104	460	42,035
At 30 November 25	116,445	42,298	4,555	221,416	2,782	387,496
Net book value
At 30 November 25	93,465	46,649	1,445	60,413	1,839	203,811
At 30 November 24	105,297	49,794	1,806	75,517	2,299	234,713

5.	Stocks

	2025	2024
	£	£
Raw materials and consumables	13,856	13,441
Total	13,856	13,441

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	36,020	41,121
Prepayments and accrued income	6,244	8,512
Total	42,264	49,633

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	147,770	174,154
Bank borrowings and overdrafts	6,667	9,997
Taxation and social security	47,472	30,439
Other creditors	167,953	108,915
Accrued liabilities and deferred income	54,118	53,748
Total	423,980	377,253

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	29,167	6,669
Total	29,167	6,669

9.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	44,349	52,736
Total	44,349	52,736

10.	Directors advances, credits and guarantees
	Included in other creditors is an amount of £3,400 (2024:£3,437) relating to the director's loan account Mr. A May.

11.	Share capital
	Share Capital Reduction Pursuant to a Special Resolution passed on 26/03/2025 and in accordance with Section 641 of the Companies Act 2006 and the Company's Articles of Association, the Company reduced its issued share capital structure. This reduction was supported by a Directors’ Solvency Statement issued on26/03/2025 in compliance with Section 643 of the Companies Act 2006. Under the terms of this procedure, a total of £25,000.00 was repaid to the shareholders via the cancellation of 10 Ordinary £1.00 shares. Following the reduction, Form SH19 (Statement of Capital), the Directors' Solvency Statement, and the Directors' Statement of Compliance were formally registered with Companies House within the statutory 15-day filing window. Consequently, the issued and fully paid-up share capital of the Company has been reduced from 150 Ordinary £1.00 shares to 140 Ordinary £1.00 shares, representing an aggregate nominal share value of £140.00.

11.

Share capital

Share Capital Reduction Pursuant to a Special Resolution passed on 26/03/2025 and in accordance with Section 641 of the Companies Act 2006 and the Company's Articles of Association, the Company reduced its issued share capital structure. This reduction was supported by a Directors’ Solvency Statement issued on26/03/2025 in compliance with Section 643 of the Companies Act 2006.

Under the terms of this procedure, a total of £25,000.00 was repaid to the shareholders via the cancellation of 10 Ordinary £1.00 shares. 

Following the reduction, Form SH19 (Statement of Capital), the Directors' Solvency Statement, and the Directors' Statement of Compliance were formally registered with Companies House within the statutory 15-day filing window. 

Consequently, the issued and fully paid-up share capital of the Company has been reduced from 150 Ordinary £1.00 shares to 140 Ordinary £1.00 shares, representing an aggregate nominal share value of £140.00.

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		203,811		234,713
			203,811		234,713
Current assets
Stocks	5	13,856		13,441
Debtors	6	42,264		49,633
Cash at bank and on hand		223,255		194,743
		279,375		257,817
Creditors amounts falling due within one year	7	(423,980)		(377,253)
Net current assets (liabilities)			(144,605)		(119,436)
Total assets less current liabilities			59,206		115,277
Creditors amounts falling due after one year	8		(29,167)		(6,669)
Provisions for liabilities	9		(44,349)		(52,736)
Net assets			(14,310)		55,872
Capital and reserves
Called up share capital			140		150
Profit and loss account			(14,450)		55,722
Shareholders' funds			(14,310)		55,872