| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 JULY 2025 |
| FOR |
| GREENWAY RAIL AND POWER LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 JULY 2025 |
| FOR |
| GREENWAY RAIL AND POWER LIMITED |
| GREENWAY RAIL AND POWER LIMITED (REGISTERED NUMBER: 03986525) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| for the Year Ended 31 JULY 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| GREENWAY RAIL AND POWER LIMITED |
| COMPANY INFORMATION |
| for the Year Ended 31 JULY 2025 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| BUSINESS ADDRESS: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| 260 - 270 Butterfield |
| Great Marlings |
| Luton |
| Bedfordshire |
| LU2 8DL |
| GREENWAY RAIL AND POWER LIMITED (REGISTERED NUMBER: 03986525) |
| BALANCE SHEET |
| 31 JULY 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES | 7 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Capital redemption reserve |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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. |
| GREENWAY RAIL AND POWER LIMITED (REGISTERED NUMBER: 03986525) |
| BALANCE SHEET - continued |
| 31 JULY 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| GREENWAY RAIL AND POWER LIMITED (REGISTERED NUMBER: 03986525) |
| NOTES TO THE FINANCIAL STATEMENTS |
| for the Year Ended 31 JULY 2025 |
| 1. | STATUTORY INFORMATION |
| Greenway Rail and Power Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 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. |
| Preparation of consolidated financial statements |
| The financial statements contain information about Greenway Rail and Power Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements. |
| 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 |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. |
| The gain or loss arising on disposal of an asset is determined at the difference between the sales proceeds and the carrying value of the asset, and is credited or charged to the profit or loss. |
| 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 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. |
| GREENWAY RAIL AND POWER LIMITED (REGISTERED NUMBER: 03986525) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the Year Ended 31 JULY 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| 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. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Plant and | and | Motor |
| machinery | fittings | vehicles | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 August 2024 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 31 July 2025 |
| DEPRECIATION |
| At 1 August 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 31 July 2025 |
| NET BOOK VALUE |
| At 31 July 2025 |
| At 31 July 2024 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other debtors |
| Taxation and social security | 14,417 | 13,576 |
| Prepayments |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade creditors |
| Corporation tax |
| Taxation and social security |
| Accruals and deferred income |
| GREENWAY RAIL AND POWER LIMITED (REGISTERED NUMBER: 03986525) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the Year Ended 31 JULY 2025 |
| 7. | PROVISIONS FOR LIABILITIES |
| 2025 | 2024 |
| £ | £ |
| Deferred tax | 17,816 | 3,139 |
| Deferred |
| tax |
| £ |
| Balance at 1 August 2024 |
| Provided during year |
| Accelerated capital allowances |
| Balance at 31 July 2025 |
| 8. | ULTIMATE CONTROLLING PARTY |
| The entity is controlled by it's parent company Torus Holdings Limited, a company incorporated in England and Wales. |
| Registered office: 260 - 270 Butterfield, Great Marlings, Luton, Bedfordshire, LU2 8DL. |
| Business address: The Mill, Rectory Farm, Church Lane, Great Brickhill, Milton Keynes, Buckinghamshire, MK17 9AE. |