REGISTERED NUMBER: 08368038 (England and Wales)

Abridged Financial Statements for the Year Ended 31 March 2025

for

FRAZER RAILWAY CONSULTANCY LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Frazer

Mrs A P Frazer

SECRETARY:

REGISTERED OFFICE:

Unit 3 Stanley Court

Shearway Business Park

Shearway Road

Folkestone

Kent

CT19 4FJ

REGISTERED NUMBER:

08368038 (England and Wales)

ACCOUNTANTS:

Ashbourne Self-Assessment Services Ltd

Unit 3 Stanley Court

Shearway Business Park

Shearway Road

Folkestone

Kent

CT19 4FJ

FIXED ASSETS

Tangible assets

4

2,959

3,721

CURRENT ASSETS

Debtors

11,329

9,839

Cash at bank

59,243

57,035

70,572

66,874

CREDITORS

Amounts falling due within one year

5,004

4,427

NET CURRENT ASSETS

65,568

62,447

TOTAL ASSETS LESS CURRENT LIABILITIES

68,527

66,168

PROVISIONS FOR LIABILITIES

5

470

594

NET ASSETS

68,057

65,574

CAPITAL AND RESERVES

Called up share capital

6

100

100

Retained earnings

7

67,957

65,474

SHAREHOLDERS' FUNDS

68,057

65,574

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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 22 December 2025 and were signed on its behalf by:

P Frazer - Director

1.	STATUTORY INFORMATION

FRAZER RAILWAY CONSULTANCY 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 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.

Office equipment

-

25% on reducing balance

Computer equipment

-

25% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

18,789

Additions

1,499

At 31 March 2025

20,288

DEPRECIATION

At 1 April 2024

15,068

Charge for year

2,261

At 31 March 2025

17,329

NET BOOK VALUE

At 31 March 2025

2,959

At 31 March 2024

3,721

5.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

470

594

Deferred

tax

£

Balance at 1 April 2024

594

Utilised during year

(124

)

Balance at 31 March 2025

470

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

£1

100

100

7.

RESERVES

Retained

earnings

£

At 1 April 2024

65,474

Profit for the year

3,183

Dividends

(700

)

At 31 March 2025

67,957