Company Registration No. 05175308 (England and Wales)
Motorail (UK) Limited
Unaudited accounts
for the year ended 31 March 2025
Motorail (UK) Limited
Unaudited accounts
Contents
Motorail (UK) Limited
Company Information
for the year ended 31 March 2025
Directors
R A Flack
S C Dunmore
Company Number
05175308 (England and Wales)
Registered Office
Bird Industrial Park
Station Road, Long Marston
Stratford-Upon-Avon
Warwickshire
CV37 8RP
Accountants
Nick Radcliffe ACMA
West View
Brownshill
Stroud
Gloucestershire
GL6 8AQ
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Motorail (UK) Limited
for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Motorail (UK) Limited for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Nick Radcliffe ACMA
Member in Practice
West View
Brownshill
Stroud
Gloucestershire
GL6 8AQ
31 December 2025
Motorail (UK) Limited
Statement of financial position
as at 31 March 2025
Tangible assets
98,191
201,780
Cash at bank and in hand
88,728
106,145
Creditors: amounts falling due within one year
(276,533)
(257,573)
Net current liabilities
(89,754)
(108,677)
Total assets less current liabilities
8,437
93,103
Creditors: amounts falling due after more than one year
(3,885)
(13,206)
Provisions for liabilities
Deferred tax
(3,739)
(23,080)
Other provisions
(175,000)
(175,000)
Net liabilities
(174,187)
(118,183)
Called up share capital
41
41
Capital redemption reserve
(1,528,250)
(1,528,250)
Profit and loss account
1,354,022
1,410,026
Shareholders' funds
(174,187)
(118,183)
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 December 2025 and were signed on its behalf by
S C Dunmore
Director
Company Registration No. 05175308
Motorail (UK) Limited
Notes to the Accounts
for the year ended 31 March 2025
Motorail (UK) Limited is a private company, limited by shares, registered in England and Wales, registration number 05175308. The registered office is Bird Industrial Park, Station Road, Long Marston, Stratford-Upon-Avon, Warwickshire, CV37 8RP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention.
The accounts are presented in £ sterling.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers. Revenue is recognised monthly on the last day of the month and includes work in progress where applicable.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due. The assets of the Scheme are held separately from the Company in independently administered funds.
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans from UK banks.
There are no derivative financial instruments in use by the Company.
Motorail (UK) Limited
Notes to the Accounts
for the year ended 31 March 2025
The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the annual financial statements.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 April 2024
45,227
201,688
179,445
1,836
9,467
437,663
Additions
-
-
-
-
1,320
1,320
Revaluations
-
(44,450)
(53,245)
(1,836)
-
(99,531)
Disposals
-
(122,412)
(5,196)
-
(6,347)
(133,955)
At 31 March 2025
45,227
34,826
121,004
-
4,440
205,497
At 1 April 2024
2,950
148,017
74,246
1,203
9,467
235,883
Charge for the year
2,261
9,005
21,043
-
650
32,959
Surplus on revaluation
-
(57,593)
-
(1,203)
-
(58,796)
On disposals
-
(91,467)
(5,071)
-
(6,202)
(102,740)
At 31 March 2025
5,211
7,962
90,218
-
3,915
107,306
At 31 March 2025
40,016
26,864
30,786
-
525
98,191
At 31 March 2024
42,277
53,671
105,199
633
-
201,780
Amounts falling due within one year
Accrued income and prepayments
30,556
29,975
Motorail (UK) Limited
Notes to the Accounts
for the year ended 31 March 2025
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
9,322
9,322
Trade creditors
61,505
14,972
Amounts owed to group undertakings and other participating interests
1,011
1,653
Taxes and social security
2,826
3,103
Loans from directors
69,647
77,306
7
Creditors: amounts falling due after more than one year
2025
2024
8
Provisions for liabilities
£
Provision for dilapidations.
Allotted, called up and fully paid:
41 Ordinary shares of £1 each
41
41
The Company is a wholly owned subsidiary of Motorail (UK) Holdings Limited, company number 13241772.
11
Average number of employees
During the year the average number of employees was 2 (2024: 2).