31 March 2025 false No description of principal activity Taxfiler 2024.6 04364370business:PrivateLimitedCompanyLtd2025-03-312026-03-30 043643702025-03-30 043643702025-03-312026-03-30 04364370business:AuditExempt-NoAccountantsReport2025-03-312026-03-30 04364370business:FilletedAccounts2025-03-312026-03-30 043643702026-03-30 04364370business:Director12025-03-312026-03-30 04364370business:Director22025-03-312026-03-30 04364370business:Director32025-03-312026-03-30 04364370business:CompanySecretary12025-03-312026-03-30 04364370business:RegisteredOffice2025-03-312026-03-30 043643702025-03-30 04364370core:WithinOneYear2026-03-30 04364370core:WithinOneYear2025-03-30 04364370core:AfterOneYear2026-03-30 04364370core:AfterOneYear2025-03-30 04364370core:ShareCapitalcore:PreviouslyStatedAmount2026-03-30 04364370core:ShareCapitalcore:PreviouslyStatedAmount2025-03-30 04364370core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-03-30 04364370core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-30 04364370core:PreviouslyStatedAmount2026-03-30 04364370core:PreviouslyStatedAmount2025-03-30 04364370business:SmallEntities2025-03-312026-03-30 04364370countries:EnglandWales2025-03-312026-03-30 04364370core:LandBuildings2025-03-312026-03-30 04364370core:PlantMachinery2025-03-312026-03-30 04364370core:MotorVehicles2025-03-312026-03-30 04364370core:LandBuildings2025-03-30 04364370core:PlantMachinery2025-03-30 04364370core:MotorVehicles2025-03-30 04364370core:LandBuildings2026-03-30 04364370core:PlantMachinery2026-03-30 04364370core:MotorVehicles2026-03-30 04364370core:PlantMachinerycore:LeasedAssetsHeldAsLessee2026-03-30 04364370core:PlantMachinerycore:LeasedAssetsHeldAsLessee2025-03-30 04364370core:MotorVehiclescore:LeasedAssetsHeldAsLessee2026-03-30 04364370core:MotorVehiclescore:LeasedAssetsHeldAsLessee2025-03-30 04364370business:OrdinaryShareClass12025-03-312026-03-30 04364370business:OrdinaryShareClass12024-04-012025-03-30 04364370business:OrdinaryShareClass22025-03-312026-03-30 04364370business:OrdinaryShareClass22024-04-012025-03-30 04364370business:OrdinaryShareClass32025-03-312026-03-30 04364370business:OrdinaryShareClass32024-04-012025-03-30 04364370business:AllOrdinaryShares2025-03-312026-03-30 04364370business:AllOrdinaryShares2024-04-012025-03-30 043643702024-04-012025-03-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 04364370 (England and Wales)
Wroxton Limited Unaudited accounts for the year ended 30 March 2026
Wroxton Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Wroxton Limited Company Information for the year ended 30 March 2026
Directors
Christine McDonagh Kieran McDonagh Mitchell McDonagh
Secretary
Kieran McDonagh
Company Number
04364370 (England and Wales)
Registered Office
3A Oakmede Place Binfield RG42 4JF United Kingdom
Accountants
James Norman Business Advisory Limited 27 Sheet Street Windsor SL4 1BN
- 3 -
Wroxton Limited Statement of financial position as at 30 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
3
773,195 
395,149 
Investments
4
47,606 
47,606 
820,801 
442,755 
Current assets
Inventories
18,000 
20,000 
Debtors
5
1,859,515 
1,327,731 
Cash at bank and in hand
304 
116,224 
1,877,819 
1,463,955 
Creditors: amounts falling due within one year
6
(896,384)
(881,846)
Net current assets
981,435 
582,109 
Total assets less current liabilities
1,802,236 
1,024,864 
Creditors: amounts falling due after more than one year
7
(522,716)
(146,408)
Provisions for liabilities
Deferred tax
(193,299)
(98,787)
Net assets
1,086,221 
779,669 
Capital and reserves
Called up share capital
8
1,020 
1,020 
Profit and loss account
1,085,201 
778,649 
Shareholders' funds
1,086,221 
779,669 
For the year ending 30 March 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 2 November 2026 and were signed on its behalf by
Mitchell McDonagh Director Company Registration No. 04364370
- 4 -
Wroxton Limited Notes to the Accounts for the year ended 30 March 2026
1
Statutory information
Wroxton Limited is a private company, limited by shares, registered in England and Wales, registration number 04364370. The registered office is 3A Oakmede Place, Binfield, RG42 4JF, United Kingdom.
2
Accounting policies
Basis of preparation
These financial statements have been prepared in compliance with FRS 102, ’The Financial Reporting Standard applicable to 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. Wroxton Limited is both a parent and a subsidiary and the group qualifies as a small group.
Presentation currency
The accounts are presented in £ sterling.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
No depreciation provided
Plant & machinery
20% reducing balance
Motor vehicles
25% reducing balance
Investments
Investments in subsidiary undertakings are recognised at cost.
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 taxation
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.
- 5 -
Wroxton Limited Notes to the Accounts for the year ended 30 March 2026
Pension costs
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charge to the profit & loss account in the period to which they relate.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 31 March 2025
163,838 
217,338 
714,917 
1,096,093 
Additions
- 
258,471 
358,367 
616,838 
Disposals
(163,838)
- 
(36,852)
(200,690)
At 30 March 2026
- 
475,809 
1,036,432 
1,512,241 
Depreciation
At 31 March 2025
- 
159,961 
540,983 
700,944 
Charge for the year
- 
26,937 
44,157 
71,094 
On disposals
- 
- 
(32,992)
(32,992)
At 30 March 2026
- 
186,898 
552,148 
739,046 
Net book value
At 30 March 2026
- 
288,911 
484,284 
773,195 
At 30 March 2025
163,838 
57,377 
173,934 
395,149 
2026 
2025 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Plant & machinery
262,672 
31,715 
- Motor vehicles
458,267 
136,356 
4
Investments
Subsidiary undertakings 
£ 
Valuation at 31 March 2025
47,606 
Valuation at 30 March 2026
47,606 
- 6 -
Wroxton Limited Notes to the Accounts for the year ended 30 March 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
164,858 
68,408 
Trade debtors
384,885 
41,731 
Amounts due from group undertakings etc.
1,297,970 
943,519 
Accrued income and prepayments
3,672 
272,918 
Other debtors
8,130 
1,155 
1,859,515 
1,327,731 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
1,216 
4,200 
Obligations under finance leases and hire purchase contracts
146,569 
73,808 
Trade creditors
365,617 
268,947 
Amounts owed to group undertakings and other participating interests
1,662 
241,662 
Taxes and social security
47,238 
60,874 
Other creditors
1,293 
2,419 
Accruals
332,789 
229,936 
896,384 
881,846 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
- 
76,806 
Obligations under finance leases and hire purchase contracts
522,716 
69,602 
522,716 
146,408 
8
Share capital
2026 
2025 
£ 
£ 
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000 
1,000 
10 B shares of £1 each
10 
10 
10 C shares of £1 each
10 
10 
1,020 
1,020 
9
Transactions with related parties
Included in debtors is £89,181 (2025- £82,736) owed from Vision Brickwork Services Limited. The company is partly owned by the directors. Included in debtors is £1,208,789 (2025 - £860,783) owed from Wroxton Group Holdings Limited. The company is owned and controlled by the directors. Included in creditors is £1,662 (2025 - £241,662) owed to Woodcraft Timber Buildings Limited. This company is owned by Wroxton Limited and is its subsidiary. During the year, the company incurred equipment hire charges of £60,000 (2025: £nil) from its parent company, Wroxton Group Holdings Limited, which is controlled by directors.
- 7 -
Wroxton Limited Notes to the Accounts for the year ended 30 March 2026
10
Controlling party
Wroxton Group Holdings Limited is the parent company. The registered office address is 3A Oakmede Place, Binfield, RG42 4JF, United Kingdom.
11
Average number of employees
During the year the average number of employees was 6 (2025: 6).
- 8 -