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Company No: 06809772 (England and Wales)

# CONRAIL (UK) LTD.

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 JANUARY 2025
PAGES FOR FILING WITH THE REGISTRAR

CONRAIL (UK) LTD.

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 JANUARY 2025

Contents

CONRAIL (UK) LTD.

## COMPANY INFORMATION

FOR THE FINANCIAL YEAR ENDED 31 JANUARY 2025
CONRAIL (UK) LTD.

## COMPANY INFORMATION (continued)

FOR THE FINANCIAL YEAR ENDED 31 JANUARY 2025

DIRECTORS | J Neubauer
| T J Reed

REGISTERED OFFICE | Wey Court West
| Union Road
| Farnham
| Surrey
| GU9 7PT
| United Kingdom

COMPANY NUMBER | 06809772 (England and Wales)

ACCOUNTANT | Shaw Gibbs Limited
| Wey Court West
| Union Road
| Farnham
| Surrey
| GU9 7PT

CONRAIL (UK) LTD.

## BALANCE SHEET

AS AT 31 JANUARY 2025
CONRAIL (UK) LTD.

## BALANCE SHEET (continued)

AS AT 31 JANUARY 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 3,911 |  | 2,936
|  | 3,911 |  | 2,936
Current assets |  |  |  |
Debtors | 4 | 14,180 |  | 6,250
Cash at bank and in hand |  | 17,484 |  | 26,391
|  | 31,664 |  | 32,641
Creditors: amounts falling due within one year | 5 | ( 11,270) |  | ( 3,513)
Net current assets |  | 20,394 |  | 29,128
Total assets less current liabilities |  | 24,305 |  | 32,064
Provision for liabilities | 6 | ( 743) |  | ( 558)
Net assets |  | 23,562 |  | 31,506
Capital and reserves |  |  |  |
Called-up share capital |  | 3,000 |  | 3,000
Profit and loss account |  | 20,562 |  | 28,506
Total shareholders' funds |  | 23,562 |  | 31,506

For the financial year ending 31 January 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Conrail (UK) Ltd. (registered number: 06809772) were approved and authorised for issue by the Board of Directors on 15 October 2025. They were signed on its behalf by:

T J Reed Director |

CONRAIL (UK) LTD.

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 JANUARY 2025
CONRAIL (UK) LTD.

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 JANUARY 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Conrail (UK) Ltd. (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Wey Court West, Union Road, Farnham, Surrey, GU9 7PT, United Kingdom.
The financial statements have been prepared under the historical cost convention, unless otherwise stated, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Interest income

Interest income is recognised in profit or loss using the effective interest method.

##### Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

##### Taxation

Current tax
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.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery | 20 years straight line
Fixtures and fittings | 25 % reducing balance

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Tangible assets

| Plant and machinery |  | Fixtures and fittings |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 February 2024 | 4,700 |  | 2,332 |  | 7,032
Additions | 0 |  | 1,671 |  | 1,671
Disposals | 0 |  | ( 1,619) |  | ( 1,619)
At 31 January 2025 | 4,700 |  | 2,384 |  | 7,084
Accumulated depreciation |  |  |  |  |
At 01 February 2024 | 2,245 |  | 1,851 |  | 4,096
Charge for the financial year | 235 |  | 385 |  | 620
Disposals | 0 |  | ( 1,543) |  | ( 1,543)
At 31 January 2025 | 2,480 |  | 693 |  | 3,173
Net book value |  |  |  |  |
At 31 January 2025 | 2,220 |  | 1,691 |  | 3,911
At 31 January 2024 | 2,455 |  | 481 |  | 2,936

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 10,746 |  | 0
Amounts owed by directors | 0 |  | 540
Prepayments and accrued income | 528 |  | 1,826
VAT recoverable | 2,906 |  | 3,884
| 14,180 |  | 6,250

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 2,498 |  | 474
Amounts owed to directors | 1,213 |  | 1,120
Accruals and deferred income | 7,069 |  | 1,440
Corporation tax | 490 |  | 479
| 11,270 |  | 3,513

#### 6. Deferred tax

| 2025 |  | 2024
| £ |  | £
At the beginning of financial year | ( 558) |  | ( 715)
(Charged)/credited to the Statement of Income and Retained Earnings | ( 185) |  | 157
At the end of financial year | ( 743) |  | ( 558)

The deferred taxation balance is made up as follows:

| 2025 |  | 2024
| £ |  | £
Accelerated capital allowances | ( 743) |  | ( 558)