Recon Oxford Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 14600136

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		9,440		10,362

			9,440		10,362
CURRENT ASSETS
Debtors	5	4,254		7,307
Cash at bank and in hand		1,500		2,165

		5,754		9,472
Creditors: Amounts Falling Due Within One Year	6	(93,392 )		(66,798 )

NET CURRENT ASSETS (LIABILITIES)			(87,638 )		(57,326 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(78,198 )		(46,964 )

Creditors: Amounts Falling Due After More Than One Year	7		(6,464 )		(8,388 )

NET LIABILITIES			(84,662 )		(55,352 )

CAPITAL AND RESERVES
Called up share capital	10		3		3
Profit and Loss Account			(84,665 )		(55,355 )

SHAREHOLDERS' FUNDS			(84,662)		(55,352)

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Recon Oxford Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 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

R Scobie

Director

19 October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Recon Oxford Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14600136 . The registered office is 27 Wornal Park Menmarsh Road, Worminghall, Aylesbury, Bucks, HP18 9PH.

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. 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.

2.3. 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	25% straight line basis
Fixtures & Fittings	25% straight line basis

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 3)

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Recon Oxford Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 February 2025	15,109	310	15,419
Additions	3,912	-	3,912

As at 31 January 2026	19,021	310	19,331

Depreciation
As at 1 February 2025	4,902	155	5,057
Provided during the period	4,756	78	4,834

As at 31 January 2026	9,658	233	9,891

Net Book Value
As at 31 January 2026	9,363	77	9,440

As at 1 February 2025	10,207	155	10,362

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	497	2,670
Other debtors	3,757	4,637

	4,254	7,307

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	1,923	1,593
Trade creditors	7,672	12,898
Other creditors	83,677	52,087
Taxation and social security	120	220

	93,392	66,798

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	6,464	8,388

8. Secured Creditors

Of the creditors the following amounts are secured.

	2026		2025
	£		£
Net obligations under finance lease and hire purchase contracts	8,387		9,981

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Recon Oxford Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	3,357	3,357
Later than one year and not later than five years	8,114	11,471

	11,471	14,828
Less: Finance charges allocated to future periods	3,084	4,847

	8,387	9,981

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	3	3

11. Related Party Transactions

At the year end the company owed £81,772 (2025: £50,512) to R-Group Oxford Ltd, a company controlled by the directors. The loan is interest free, unsecured and has no fixed repayment terms. The accounts have been prepared on the going concern basis on the basis of continued financial support from this related entity.

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