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REGISTERED NUMBER: 04625880 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ALMA RAIL LIMITED

ALMA RAIL LIMITED (REGISTERED NUMBER: 04625880)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ALMA RAIL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: Richard Philip Walker
Shane Greenfield
Sameer Rizvi
Ian Clark





REGISTERED OFFICE: Unit 1 Coney Green Business Centre
Wingfield View
Clay Cross
Chesterfield
S45 9JW





REGISTERED NUMBER: 04625880 (England and Wales)





ACCOUNTANTS: Walter Dawson & Son
Chartered Accountants
1 Valley Court
Canal Road
Bradford
West Yorkshire
BD1 4SP

ALMA RAIL LIMITED (REGISTERED NUMBER: 04625880)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 132,315 99,623

CURRENT ASSETS
Stocks 30,100 38,000
Debtors 5 2,854,677 2,409,382
Cash at bank 129,866 245,290
3,014,643 2,692,672
CREDITORS
Amounts falling due within one year 6 453,340 613,652
NET CURRENT ASSETS 2,561,303 2,079,020
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,693,618

2,178,643

CREDITORS
Amounts falling due after more than
one year

7

(9,496

)

-

PROVISIONS FOR LIABILITIES (33,079 ) (24,906 )
NET ASSETS 2,651,043 2,153,737

CAPITAL AND RESERVES
Called up share capital 70 70
Capital redemption reserve 30 30
Profit and loss account 2,650,943 2,153,637
2,651,043 2,153,737

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.

ALMA RAIL LIMITED (REGISTERED NUMBER: 04625880)

BALANCE SHEET - continued
31 MARCH 2025


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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 July 2025 and were signed on its behalf by:





Richard Philip Walker - Director


ALMA RAIL LIMITED (REGISTERED NUMBER: 04625880)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Alma Rail Limited 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. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. 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 - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Income recognition
Income is recognised when goods have been delivered to customers such that the risks and rewards of ownership have transferred to them.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.


ALMA RAIL LIMITED (REGISTERED NUMBER: 04625880)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Finance cost of debt
The finance costs of debt, including interest and issue costs, are allocated to each period over the term of the debt and charged to the profit and loss account at a constant rate on the outstanding amount.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 April 2024 380,605 28,152 99,591 508,348
Additions 4,396 499 89,682 94,577
Disposals (106,686 ) (7,145 ) (45,810 ) (159,641 )
At 31 March 2025 278,315 21,506 143,463 443,284
DEPRECIATION
At 1 April 2024 324,804 21,704 62,217 408,725
Charge for year 14,075 1,653 28,393 44,121
Eliminated on disposal (102,780 ) (6,773 ) (32,324 ) (141,877 )
At 31 March 2025 236,099 16,584 58,286 310,969
NET BOOK VALUE
At 31 March 2025 42,216 4,922 85,177 132,315
At 31 March 2024 55,801 6,448 37,374 99,623

ALMA RAIL LIMITED (REGISTERED NUMBER: 04625880)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 576,730 719,579
Other debtors 2,277,947 1,689,803
2,854,677 2,409,382

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 6,576 -
Trade creditors 132,376 174,605
Taxation and social security 307,226 338,620
Other creditors 7,162 100,427
453,340 613,652

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 9,496 -

8. OTHER FINANCIAL COMMITMENTS

Alma Rail Ltd is the guarantor of a loan taken out by a connected company. The balance of the loan as at 31 March 2025 was £2,269,859 (2024: £1,675,495). There is a fixed and floating charge over the assets of the company relating to this loan.

9. RELATED PARTY DISCLOSURES

During the year, the company made payments on behalf of a connected company of £594,364 (2024: £1,039,449). The amount owed from the connected company at 31 March 2025 was £2,269,859 (2024: £1,675,495). The loan was interest free and repayable on demand.

10. PENSION COSTS

The company operates a defined contribution pension scheme. The assets of the pension scheme are held separately from those of the company in an independently administrated fund. The pension costs represents contributions payable by the company to the fund and amounted to £2,103 (2024:£2,652).