REGISTERED NUMBER: 14667021 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2026

for

Oxbow Resourcing Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs K L Harker

REGISTERED OFFICE:

14a High Street

Malmesbury

Wiltshire

SN16 9AU

REGISTERED NUMBER:

14667021 (England and Wales)

FIXED ASSETS

Tangible assets

4

575

888

CURRENT ASSETS

Stocks

-

5,580

Debtors

5

1,424

7,762

Cash at bank

17,235

47,970

18,659

61,312

CREDITORS

Amounts falling due within one year

6

2,426

8,569

NET CURRENT ASSETS

16,233

52,743

TOTAL ASSETS LESS CURRENT LIABILITIES

16,808

53,631

PROVISIONS FOR LIABILITIES

144

222

NET ASSETS

16,664

53,409

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

16,564

53,309

16,664

53,409

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 September 2026 and were signed by:

Mrs K L Harker - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on straight line basis

Computer equipment

-

20% on straight line basis

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 March 2025

and 28 February 2026

474

968

1,442

DEPRECIATION

At 1 March 2025

237

317

554

Charge for year

119

194

313

At 28 February 2026

356

511

867

NET BOOK VALUE

At 28 February 2026

118

457

575

At 28 February 2025

237

651

888

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

513

6,519

Corporation tax

764

-

Prepayments and accrued income

147

1,243

1,424

7,762

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Corporation tax

-

4,110

Social security and other taxes

505

-

VAT

978

3,162

Directors' current accounts

48

502

Accruals and deferred income

895

795

2,426

8,569

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2026 and 28 February 2025:

2026

2025

£

£

Mrs K L Harker

Balance outstanding at start of year

(502

)

(1,629

)

Amounts advanced

1,016

1,439

Amounts repaid

(562

)

(312

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(48

)

(502

)