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EXPRESS RAIL SERVICES LIMITED

Registered Number
11562877
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

EXPRESS RAIL SERVICES LIMITED
Company Information
for the year from 1 October 2023 to 30 September 2024

Director

MILES, Stephen Ronald

Registered Address

Unit 8a Bowburn South Industrial Estate
Bowburn
Durham
DH6 5AD

Registered Number

11562877 (England and Wales)
EXPRESS RAIL SERVICES LIMITED
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Current assets
Debtors43,5503,000
Cash at bank and on hand2431,066
3,7934,066
Creditors amounts falling due within one year5(190)(150)
Net current assets (liabilities)3,6033,916
Total assets less current liabilities3,6033,916
Net assets3,6033,916
Capital and reserves
Called up share capital100100
Profit and loss account3,5033,816
Shareholders' funds3,6033,916
The financial statements were approved and authorised for issue by the Director on 17 June 2025, and are signed on its behalf by:
MILES, Stephen Ronald
Director
Registered Company No. 11562877
EXPRESS RAIL SERVICES LIMITED
Notes to the Financial Statements
for the year ended 30 September 2024

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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).
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery5
Fixtures and fittings5
Vehicles5
Office Equipment5
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 October 23190190
At 30 September 24190190
Depreciation and impairment
At 01 October 23190190
At 30 September 24190190
Net book value
At 30 September 24--
At 30 September 23--
4.Debtors: amounts due within one year

2024

2023

££
Amounts owed by associates and joint ventures / participating interests3,5503,000
Total3,5503,000
5.Creditors: amounts due within one year

2024

2023

££
Accrued liabilities and deferred income190150
Total190150
6.Provisions for liabilities
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.