IRIS Accounts Production v25.2.0.378 11003435 director 1.11.23 31.10.24 31.10.24 0 0 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh110034352023-10-31110034352024-10-31110034352023-11-012024-10-31110034352022-10-31110034352022-11-012023-10-31110034352023-10-3111003435ns15:EnglandWales2023-11-012024-10-3111003435ns14:PoundSterling2023-11-012024-10-3111003435ns10:Director12023-11-012024-10-3111003435ns10:PrivateLimitedCompanyLtd2023-11-012024-10-3111003435ns10:SmallEntities2023-11-012024-10-3111003435ns10:AuditExempt-NoAccountantsReport2023-11-012024-10-3111003435ns10:SmallCompaniesRegimeForDirectorsReport2023-11-012024-10-3111003435ns10:SmallCompaniesRegimeForAccounts2023-11-012024-10-3111003435ns10:FullAccounts2023-11-012024-10-311100343512023-11-012024-10-3111003435ns10:RegisteredOffice2023-11-012024-10-3111003435ns5:CurrentFinancialInstruments2024-10-3111003435ns5:CurrentFinancialInstruments2023-10-3111003435ns5:ShareCapital2024-10-3111003435ns5:ShareCapital2023-10-3111003435ns5:RetainedEarningsAccumulatedLosses2024-10-3111003435ns5:IntangibleAssetsOtherThanGoodwill2023-11-012024-10-3111003435ns5:ComputerSoftware2023-11-012024-10-3111003435ns5:FurnitureFittings2023-11-012024-10-3111003435ns5:ComputerEquipment2023-11-012024-10-3111003435ns5:ComputerSoftware2023-10-3111003435ns5:ComputerSoftware2024-10-3111003435ns5:ComputerSoftware2023-10-3111003435ns5:FurnitureFittings2023-10-3111003435ns5:ComputerEquipment2023-10-3111003435ns5:FurnitureFittings2024-10-3111003435ns5:ComputerEquipment2024-10-3111003435ns5:FurnitureFittings2023-10-3111003435ns5:ComputerEquipment2023-10-3111003435ns5:WithinOneYearns5:CurrentFinancialInstruments2024-10-3111003435ns5:WithinOneYearns5:CurrentFinancialInstruments2023-10-3111003435ns5:AfterOneYearns5:Non-currentFinancialInstruments2024-10-3111003435ns5:AfterOneYearns5:Non-currentFinancialInstruments2023-10-3111003435ns5:DeferredTaxation2023-11-012024-10-3111003435ns5:DeferredTaxation2024-10-3111003435ns10:Director112023-10-3111003435ns10:Director112022-10-3111003435ns10:Director112023-11-012024-10-3111003435ns10:Director112022-11-012023-10-3111003435ns10:Director112024-10-3111003435ns10:Director112023-10-31
REGISTERED NUMBER: 11003435 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 October 2024

for

Cox Rail Consulting Limited

Cox Rail Consulting Limited (Registered number: 11003435)






Contents of the Financial Statements
for the year ended 31 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Cox Rail Consulting Limited

Company Information
for the year ended 31 October 2024







DIRECTOR: A M Cox





REGISTERED OFFICE: 106 Colleys Lane
Willaston
Nantwich
Cheshire
CW5 6NT





REGISTERED NUMBER: 11003435 (England and Wales)





ACCOUNTANTS: Banks Sheridan
Datum House
Electra Way
Crewe
Cheshire
CW1 6ZF

Cox Rail Consulting Limited (Registered number: 11003435)

Balance Sheet
31 October 2024

2024 2023
as restated
Notes £    £   
FIXED ASSETS
Intangible assets 5 - -
Tangible assets 6 2,184 1,214
2,184 1,214

CURRENT ASSETS
Debtors 7 82,337 102,357
Cash at bank 45,518 45,703
127,855 148,060
CREDITORS
Amounts falling due within one year 8 (8,962 ) (32,599 )
NET CURRENT ASSETS 118,893 115,461
TOTAL ASSETS LESS CURRENT
LIABILITIES

121,077

116,675

PROVISIONS FOR LIABILITIES 9 (415 ) -
NET ASSETS 120,662 116,675

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 120,562 116,575
120,662 116,675

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

Cox Rail Consulting Limited (Registered number: 11003435)

Balance Sheet - continued
31 October 2024


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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 August 2025 and were signed by:





A M Cox - Director


Cox Rail Consulting Limited (Registered number: 11003435)

Notes to the Financial Statements
for the year ended 31 October 2024

1. STATUTORY INFORMATION

Cox Rail Consulting ('The Company') is a consultancy company.

The company is a private company limited by shares and is incorporated in England and Wales. The address of the principal place of business and the registered office is 106 Colleys Lane, Willaston, Nantwich, Cheshire, England, CW5 6NT. The registered number can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are rounded to the nearest £.

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

Summary of significant accounting policies
The principal accounting policies applied in the preparation of these financial statements are set out below.

These policies have been consistently applied to all years presented, unless otherwise stated.

Basis of preparation
The financial statements are prepared on the going concern basis under the historical cost convention and comply with the United Kingdom Accounting Standards and Companies Act 2006.

Going concern
No material uncertainties that may cast doubt about the ability of the company to continue as a going concern have been identified by the director, other than those relating to the general economy.

Notwithstanding any uncertainties, the director considers it appropriate to prepare the financial statements on the going concern basis.

Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

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

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance


Cox Rail Consulting Limited (Registered number: 11003435)

Notes to the Financial Statements - continued
for the year ended 31 October 2024

3. ACCOUNTING POLICIES - continued
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 end of the financial year.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the end of the financial year.

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.

Impairment of assets
Assets not measured at fair value are reviewed for any indications that the asset may be impaired at each statement of financial position date. If such indications exists the recoverable amount of the asset or the assets cash generating unit is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Any losses arising from impairment are recognised in the Statement of Comprehensive Income under the appropriate heading.

4. EMPLOYEES AND DIRECTORS

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

5. INTANGIBLE FIXED ASSETS
Computer
software
£   
COST
At 1 November 2023
and 31 October 2024 5,117
AMORTISATION
At 1 November 2023
and 31 October 2024 5,117
NET BOOK VALUE
At 31 October 2024 -
At 31 October 2023 -

Cox Rail Consulting Limited (Registered number: 11003435)

Notes to the Financial Statements - continued
for the year ended 31 October 2024

6. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 November 2023 1,271 1,799 3,070
Additions - 1,697 1,697
At 31 October 2024 1,271 3,496 4,767
DEPRECIATION
At 1 November 2023 910 946 1,856
Charge for year 90 637 727
At 31 October 2024 1,000 1,583 2,583
NET BOOK VALUE
At 31 October 2024 271 1,913 2,184
At 31 October 2023 361 853 1,214

7. DEBTORS
2024 2023
as restated
£    £   
Amounts falling due within one year:
Trade debtors - 19,500
Other debtors 61,555 62,075
61,555 81,575

Amounts falling due after more than one year:
Other debtors 20,782 20,782

Aggregate amounts 82,337 102,357

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
as restated
£    £   
Taxation and social security 7,160 30,775
Other creditors 1,802 1,824
8,962 32,599

9. PROVISIONS FOR LIABILITIES
2024 2023
as restated
£    £   
Deferred tax 415 -

Cox Rail Consulting Limited (Registered number: 11003435)

Notes to the Financial Statements - continued
for the year ended 31 October 2024

9. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Charge to Income Statement during year 415
Balance at 31 October 2024 415

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2024 and 31 October 2023:

2024 2023
as restated
£    £   
A M Cox
Balance outstanding at start of year 62,075 73,688
Amounts advanced 2,117 24,817
Amounts repaid (2,637 ) (36,430 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 61,555 62,075

During the period interest receivable of £1,377 (2023: £1,510) has been charged in respect of the director's loans.