Company Registration No. 11160239 (England and Wales)
Wroxton Group Holdings Limited
Unaudited accounts
for the year ended 30 March 2026
Wroxton Group Holdings Limited
Unaudited accounts
Contents
Wroxton Group Holdings Limited
Company Information
for the year ended 30 March 2026
Directors
Kieran McDonagh
Mitchell McDonagh
Company Number
11160239 (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
Wroxton Group Holdings Limited
Statement of financial position
as at 30 March 2026
Tangible assets
280,263
129,539
Inventories
2,172,189
2,343,294
Cash at bank and in hand
485,518
201,348
Creditors: amounts falling due within one year
(1,557,331)
(1,250,806)
Net current assets
1,189,077
1,334,759
Total assets less current liabilities
1,470,390
1,465,348
Creditors: amounts falling due after more than one year
(1,289,112)
(1,227,007)
Net assets
181,278
238,341
Called up share capital
241
241
Profit and loss account
181,037
238,100
Shareholders' funds
181,278
238,341
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. 11160239
Wroxton Group Holdings Limited
Notes to the Accounts
for the year ended 30 March 2026
Wroxton Group Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 11160239. The registered office is 3A Oakmede Place, Binfield, RG42 4JF, United Kingdom.
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.
The company is a parent and the group qualifies as a small group.
Although the company incurred a loss during the year, properties were sold after the year end, generating a gain and additional cash resources. Having considered the company’s financial position and future prospects, the directors are satisfied that the company has adequate resources to continue in operational existence. The financial statements have therefore been prepared on a going concern basis.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Investments in subsidiary undertakings are shown at cost.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
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.
Wroxton Group Holdings Limited
Notes to the Accounts
for the year ended 30 March 2026
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.
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.
3
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 31 March 2025
133,420
95,677
229,097
Additions
59,100
167,668
226,768
Disposals
-
(42,182)
(42,182)
At 30 March 2026
192,520
221,163
413,683
At 31 March 2025
52,964
46,594
99,558
Charge for the year
26,099
26,300
52,399
On disposals
-
(18,537)
(18,537)
At 30 March 2026
79,063
54,357
133,420
At 30 March 2026
113,457
166,806
280,263
At 30 March 2025
80,456
49,083
129,539
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Plant & machinery
49,137
65,516
- Motor vehicles
152,598
35,171
4
Investments
Subsidiary undertakings
Other investments
Total
Valuation at 31 March 2025
1,000
50
1,050
Valuation at 30 March 2026
1,000
50
1,050
Wroxton Group Holdings Limited
Notes to the Accounts
for the year ended 30 March 2026
Amounts falling due within one year
Accrued income and prepayments
66,451
31,167
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
42,000
42,000
Obligations under finance leases and hire purchase contracts
52,298
40,454
Amounts owed to group undertakings and other participating interests
1,281,210
968,204
Other creditors
180,000
183,600
Loans from directors
1,220
7,108
7
Creditors: amounts falling due after more than one year
2026
2025
Bank loans
1,159,806
1,175,398
Obligations under finance leases and hire purchase contracts
129,306
51,609
Allotted, called up and fully paid:
130 Ordinary A of £1 each
130
130
1 Ordinary B of £1 each
1
1
50 Ordinary C of £1 each
50
50
60 Ordinary D of £1 each
60
60
Advances totalling £52,191 were made to the directors during the year. These balances were fully repaid before the year end. Interest has been charged where applicable in accordance with the official HMRC rates and guidance.
Wroxton Group Holdings Limited
Notes to the Accounts
for the year ended 30 March 2026
10
Transactions with related parties
Included in creditors is £1,208,789 (2025- £860,783) owed to Wroxton Limited which is a company controlled and partly owned by the directors.
Included in creditors is £72,421 (2025- £107,420) owed to Vision Brickwork Services Limited which is a company partly owned by the directors.
During the year, the company charged Wroxton Limited £60,000 (2025: £nil) for the hire of equipment owned by the company. Wroxton Limited is a subsidiary of the company and controlled by its directors.
11
Average number of employees
During the year the average number of employees was 0 (2025: 0).