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REGISTERED NUMBER: 03270536 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

The Railway Consultancy Ltd.

The Railway Consultancy Ltd. (Registered number: 03270536)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


The Railway Consultancy Ltd.

Company Information
for the Year Ended 31 March 2025







DIRECTORS: Dr N G Harris
Reverend J W E Rodley





SECRETARY: Reverend J W E Rodley





REGISTERED OFFICE: 67 Westow Street
London
SE19 3RW





REGISTERED NUMBER: 03270536 (England and Wales)





ACCOUNTANTS: Thornton Springer LLP
Chartered Accountants
67 Westow Street
London
SE19 3RW

The Railway Consultancy Ltd. (Registered number: 03270536)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 919 1,006

CURRENT ASSETS
Debtors 6 57,702 105,952
Cash at bank and in hand 237,314 160,925
295,016 266,877
CREDITORS
Amounts falling due within one year 7 57,673 49,808
NET CURRENT ASSETS 237,343 217,069
TOTAL ASSETS LESS CURRENT
LIABILITIES

238,262

218,075

CAPITAL AND RESERVES
Called up share capital 8 1,140 1,140
Share premium 9 560 560
Retained earnings 9 236,562 216,375
SHAREHOLDERS' FUNDS 238,262 218,075

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 July 2025 and were signed on its behalf by:





Dr N G Harris - Director


The Railway Consultancy Ltd. (Registered number: 03270536)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

The Railway Consultancy Ltd. 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.
Plant and machinery etc - 33% on cost

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 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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

The Railway Consultancy Ltd. (Registered number: 03270536)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 1,643
Additions 790
Disposals (390 )
At 31 March 2025 2,043
DEPRECIATION
At 1 April 2024 637
Charge for year 546
Eliminated on disposal (59 )
At 31 March 2025 1,124
NET BOOK VALUE
At 31 March 2025 919
At 31 March 2024 1,006

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 52,890 80,452
Other debtors 4,812 25,500
57,702 105,952

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade creditors 11,365 26
Taxation and social security 27,101 27,344
Other creditors 19,207 22,438
57,673 49,808

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
22,800 Ordinary £0.05 1,140 1,140

The Railway Consultancy Ltd. (Registered number: 03270536)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

9. RESERVES
Retained Share
earnings premium Totals
£    £    £   

At 1 April 2024 216,375 560 216,935
Profit for the year 40,657 40,657
Dividends (20,470 ) (20,470 )
At 31 March 2025 236,562 560 237,122

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25 31.3.24
£    £   
Dr N G Harris
Balance outstanding at start of year 20,000 -
Amounts advanced - 30,000
Amounts repaid (20,000 ) (10,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 20,000