REGISTERED NUMBER: 08452466 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

MK Railway Engineering Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

M Koo

REGISTERED OFFICE:

Suite 4 Second Floor

Honeycomb

7 - 15 Edmund Street

Liverpool

Mersyside

L3 9NG

BUSINESS ADDRESS:

37 Bideford Road

Penketh

Cheshire

WA5 2QA

REGISTERED NUMBER:

08452466 (England and Wales)

ACCOUNTANTS:

RM Burke & Co

Suite 4 Second Floor

Honeycomb

7 - 15 Edmund Street

Liverpool

Merseyside

L3 9NG

FIXED ASSETS

Tangible assets

5

662

1,576

CURRENT ASSETS

Cash at bank

44,864

53,846

CREDITORS

Amounts falling due within one year

6

1,602

5,005

NET CURRENT ASSETS

43,262

48,841

TOTAL ASSETS LESS CURRENT LIABILITIES

43,924

50,417

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

43,923

50,416

SHAREHOLDERS' FUNDS

43,924

50,417

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 December 2025 and were signed by:

M Koo - Director

1.	STATUTORY INFORMATION

MK Railway Engineering 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.	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

Basis of preparing the financial statements

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.

Plant and machinery etc

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

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

4.	EMPLOYEES AND DIRECTORS

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

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

5,933

DEPRECIATION

At 1 April 2024

4,357

Charge for year

914

At 31 March 2025

5,271

NET BOOK VALUE

At 31 March 2025

662

At 31 March 2024

1,576

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

1,313

4,784

Other creditors

289

221

1,602

5,005

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

M Koo

Balance outstanding at start of year

221

363

Amounts advanced

32,325

43,062

Amounts repaid

(32,517

)

(43,204

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

29

221