REGISTERED NUMBER: 01081303 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ST ANNES MINIATURE RAILWAY CO. LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Helen Louise Leeming

Eleanor Louise Leeming

SECRETARY:

Helen Louise Leeming

REGISTERED OFFICE:

Chandler House

7 Ferry Road Office Park

Riversway

Preston

Lancashire

PR2 2YH

REGISTERED NUMBER:

01081303 (England and Wales)

ACCOUNTANTS:

Wallwork Nelson & Johnson

Chandler House

7 Ferry Road Office Park

Riversway

Preston

Lancashire

PR2 2YH

FIXED ASSETS

Tangible assets

4

2,522

3,349

CURRENT ASSETS

Debtors

5

1,685

723

Cash at bank

64,648

75,012

66,333

75,735

CREDITORS

Amounts falling due within one year

6

9,154

20,784

NET CURRENT ASSETS

57,179

54,951

TOTAL ASSETS LESS CURRENT LIABILITIES

59,701

58,300

CREDITORS

Amounts falling due after more than one year

7

(671

)

(3,500

)

PROVISIONS FOR LIABILITIES

(479

)

(636

)

NET ASSETS

58,551

54,164

CAPITAL AND RESERVES

Called up share capital

8

75

75

Retained earnings

9

58,476

54,089

SHAREHOLDERS' FUNDS

58,551

54,164

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 17 October 2025 and were signed on its behalf by:

Helen Louise Leeming - Director

1.	STATUTORY INFORMATION

St Annes Miniature Railway Co. 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.

Turnover

Turnover represents sales of services provided.

Tangible fixed assets

Fixed assets are initially recorded at cost and are valued at cost less accumulated depreciation. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

- 25% on reducing balance

Fixtures and fittings

- 25% on reducing balance

Kiosk

- not provided

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.

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.

Going concern

The Director has confirmed that she will continue to support the company and does not intend to withdraw the loan monies over the coming year.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

32,713

8,452

41,165

DEPRECIATION

At 1 April 2024

29,487

8,329

37,816

Charge for year

807

20

827

At 31 March 2025

30,294

8,349

38,643

NET BOOK VALUE

At 31 March 2025

2,419

103

2,522

At 31 March 2024

3,226

123

3,349

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Other debtors

1,685

723

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans and overdrafts

3,000

3,000

Tax

1,303

8,727

Directors' loan accounts

3,585

1,436

Accrued expenses

1,266

7,621

9,154

20,784

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans - 1-2 years

671

3,000

Bank loans - 2-5 years

-

500

671

3,500

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/3/25

31/3/24

value:

£

£

75

Ordinary

£1

75

75

9.

RESERVES

Retained

earnings

£

At 1 April 2024

54,089

Profit for the year

4,887

Dividends

(500

)

At 31 March 2025

58,476