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REGISTERED NUMBER: 12955417 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2024

for

IRON HORSE INVESTMENTS LIMITED

IRON HORSE INVESTMENTS LIMITED (REGISTERED NUMBER: 12955417)

Contents of the Financial Statements
for the Year Ended 31 December 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


IRON HORSE INVESTMENTS LIMITED

Company Information
for the Year Ended 31 December 2024







DIRECTOR: J E Billingham





REGISTERED OFFICE: c/o BTMR Limited
Century Buildings
14 St. Mary's Parsonage
Manchester
Lancashire
M3 2DF





REGISTERED NUMBER: 12955417 (England and Wales)





ACCOUNTANTS: BTMR Limited
Century Buildings
14 St Mary's Parsonage
Manchester
M3 2DF

IRON HORSE INVESTMENTS LIMITED (REGISTERED NUMBER: 12955417)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Investments 4 3,089,332 2,247,985

CURRENT ASSETS
Debtors 5 54 51
Cash in hand 1 1
55 52
CREDITORS
Amounts falling due within one year 6 3,125,603 2,276,220
NET CURRENT LIABILITIES (3,125,548 ) (2,276,168 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(36,216

)

(28,183

)

CAPITAL AND RESERVES
Called up share capital 7 1 1
Retained earnings (36,217 ) (28,184 )
SHAREHOLDERS' FUNDS (36,216 ) (28,183 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 22 August 2025 and were signed by:





J E Billingham - Director


IRON HORSE INVESTMENTS LIMITED (REGISTERED NUMBER: 12955417)

Notes to the Financial Statements
for the Year Ended 31 December 2024


1. STATUTORY INFORMATION

Iron Horse Investments 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.

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.

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. FIXED ASSET INVESTMENTS
Unlisted
investments
£   
COST
At 1 January 2024 2,247,985
Additions 841,347
At 31 December 2024 3,089,332
NET BOOK VALUE
At 31 December 2024 3,089,332
At 31 December 2023 2,247,985

In the opinion of the directors, the open market of the investment's at the year end is not materially different than their original cost of £3,089,332. No adjustments has therefore been made to the carrying value of the investments within the accounts.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Other debtors 54 51

IRON HORSE INVESTMENTS LIMITED (REGISTERED NUMBER: 12955417)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Amounts owed to related parties 3,122,603 2,194,906
Other creditors 3,000 81,314
3,125,603 2,276,220

7. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 31.12.24 31.12.23
value: £    £   
1 Share capital 1 1 1 1

8. ULTIMATE CONTROLLING PARTY

The controlling party is J E Billingham.

9. BASIS OF PREPARATION

The financial statements have been prepared on a going concern basis, the applicability of which is dependent upon the continued support of its Director. At the balance sheet date, the company had net liabilities of £36,216 (2023: £28,183) and reported a of loss of £8,033 (2023: £2,586). In the opinion of the director, the company has the support for the foreseeable future and it is therefore appropriate to adopt the going concern basis.