REGISTERED NUMBER: SC203818 (Scotland)

Unaudited Financial Statements

for the Period

1 March 2024 to 30 September 2024

for

THE RAIL BRIDGE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J R Tullis

REGISTERED OFFICE:

10 Craigmillar Park

Edinburgh

EH16 5NE

REGISTERED NUMBER:

SC203818 (Scotland)

ACCOUNTANTS:

WDM Associates

Oakfield House

378 Brandon Street

Motherwell

ML1 1XA

FIXED ASSETS

Tangible assets

4

109,818

59,774

CURRENT ASSETS

Stocks

15,786

26,616

Debtors

5

373,526

236,863

Cash at bank and in hand

76,337

31,554

465,649

295,033

CREDITORS

Amounts falling due within one year

6

(584,035

)

(294,852

)

NET CURRENT (LIABILITIES)/ASSETS

(118,386

)

181

TOTAL ASSETS LESS CURRENT LIABILITIES

(8,568

)

59,955

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(8,668

)

59,855

(8,568

)

59,955

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 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 25 July 2025 and were signed by:

J R Tullis - Director

1.	STATUTORY INFORMATION

The Rail Bridge Limited is a private company, limited by shares , registered in Scotland. 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.

Land and buildings

-

20% on reducing balance

Plant and machinery etc

-

33% on cost and 20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Basic financial instruments

Basic financial instruments, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.

Taxation

Taxation for the period 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 28 (2024 - 30 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

COST

At 1 March 2024

83,181

220,170

7,776

311,127

Additions

-

63,787

-

63,787

At 30 September 2024

83,181

283,957

7,776

374,914

DEPRECIATION

At 1 March 2024

75,090

175,140

1,123

251,353

Charge for period

944

11,287

1,512

13,743

At 30 September 2024

76,034

186,427

2,635

265,096

NET BOOK VALUE

At 30 September 2024

7,147

97,530

5,141

109,818

At 29 February 2024

8,091

45,030

6,653

59,774

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2024

£

£

Amounts owed by group undertakings

336,959

230,217

Other debtors

36,567

6,646

373,526

236,863

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2024

£

£

Bank loans and overdrafts

2,485

416

Trade creditors

76,889

93,171

Amounts owed to group undertakings

255,074

247

Taxation and social security

99,865

94,157

Other creditors

149,722

106,861

584,035

294,852