Old Railway Line Holdings Ltd

Old Railway Line Holdings Ltd
Contents Page
For the year ended 31 March 2025

Statement of financial position	1
Notes to the financial statements	2

Old Railway Line Holdings Ltd
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Investments	3	3,625,000	3,625,000
		3,625,000	3,625,000
Current assets
Cash at bank and in hand		18	18
Net current assets		18	18

Total assets less current liabilities		3,625,018	3,625,018
Creditors: amount falling due after more than one year		(2,030,000)	(2,210,000)
Net assets		1,595,018	1,415,018

Capital and reserves
Called up share capital	4	20	20
Share premium account		124,998	124,998
Profit and loss account		1,470,000	1,290,000
Shareholders' funds		1,595,018	1,415,018

For the year ended 31 March 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 accounts for the year in question 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 accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 17 December 2025 and were signed on its behalf by:

-------------------------------
Huw Brychan LEWIS
Director

1

Old Railway Line Holdings Ltd
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

Old Railway Line Holdings Ltd is a private company, limited by shares, registered in England and Wales, registration number 12242467, registration address The Old Railway Line Garden Centre, Three Cocks, Brecon, Powys, LD3 0SG.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Preference dividends

Where preference shares are classed as liabilities rather than equity any preference dividends paid are included in interest payable and similar charges within the income statement.

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

3.

Investments

Cost	Investments in group undertakings	Total
	£	£
At 01 April 2024	3,625,000	3,625,000
Additions	-	-
Disposals	-	-
At 31 March 2025	3,625,000	3,625,000

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
20 Class A shares of £1.00 each	20		20
	20		20

2

Registered Number: 12242467
England and Wales
OLD RAILWAY LINE HOLDINGS LTD

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025