Registered number
13272549
SPECIAL PROJECTS ENGINEERING AND RAIL LTD
Unaudited Filleted Accounts
31 March 2025

SPECIAL PROJECTS ENGINEERING AND RAIL LTD
Registered number: | 13272549
Balance Sheet
as at 31 March 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Current assets
Debtors | 3 |  | - |  |  | 605
Cash at bank and in hand |  |  | 36 |  |  | 40
|  |  | 36 |  |  | 645
Creditors: amounts falling due within one year | 4 |  | (826) |  |  | (620)
Net current (liabilities)/assets |  |  |  | (790) |  |  | 25
Net (liabilities)/assets |  |  |  | (790) |  |  | 25
Capital and reserves
Called up share capital |  |  |  | 1 |  |  | 1
Profit and loss account |  |  |  | (791) |  |  | 24
Shareholder's funds |  |  |  | (790) |  |  | 25
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Joseph Christopherson
Director
Approved by the board on 27 October 2025

SPECIAL PROJECTS ENGINEERING AND RAIL LTD
Notes to the Accounts
for the year ended 31 March 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 0 |  | 0
3 | Debtors | 2025 |  | 2024
£ | £
| Other debtors | 605
4 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Taxation and social security costs | 2 |  | 193
| Other creditors | 824 |  | 427
|  |  |  |  |  | 826 |  | 620
5 | Other information
| SPECIAL PROJECTS ENGINEERING AND RAIL LTD is a private company limited by shares and incorporated in England. Its registered office is:
| 300 St Mary's Road
| Garston
| Liverpool
| Merseyside
| L19 0NQ

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