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REGISTERED NUMBER: 14432544 (England and Wales)

TEK RAIL SERVICES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

| TEK RAIL SERVICES LTD (REGISTERED NUMBER: 14432544) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Report of the Accountants | 6 |

| TEK RAIL SERVICES LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 OCTOBER 2025

| DIRECTORS: | Mr D Clarke

| Mr T C Kamhunga

| Mr T G Knight

| Mr A Glynn

| REGISTERED OFFICE: | King Arthurs Court

| Maidstone Road

| Charing

| Kent

| TN27 0JS

| REGISTERED NUMBER: | 14432544 (England and Wales)

| ACCOUNTANTS: | Spurling Cannon

| Chartered Certified Accountants

| 424 Margate Road

| Westwood

| Ramsgate

| Kent

| CT12 6SJ

| TEK RAIL SERVICES LTD (REGISTERED NUMBER: 14432544) |

BALANCE SHEET

31 OCTOBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,548 |  | 3,036 |  |

CURRENT ASSETS

Debtors | 5 | 251,770 |  | 8,673 |  |

Cash at bank | 120,473 |  | 154,281 |  |

372,243 |  | 162,954 |  |

CREDITORS

Amounts falling due within one year | 6 | (154,270 | ) | (121,274 | ) |

NET CURRENT ASSETS | 217,973 |  | 41,680 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 220,521 |  | 44,716 |  |

CAPITAL AND RESERVES

Called up share capital | 165 |  | 132 |  |

Retained earnings | 220,356 |  | 44,584 |  |

220,521 |  | 44,716 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

| TEK RAIL SERVICES LTD (REGISTERED NUMBER: 14432544) |

BALANCE SHEET - continued

31 OCTOBER 2025

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 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:

Mr D Clarke - Director | Mr T C Kamhunga - Director

Mr T G Knight - Director | Mr A Glynn - Director

| TEK RAIL SERVICES LTD (REGISTERED NUMBER: 14432544) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| Tek Rail Services Ltd 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.

| Fixture & Fittings | - | 25% on reducing balance

| Computer equipment | - | 33% 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 4 ) .

4. | TANGIBLE FIXED ASSETS

| Fixture & |  | Computer |

| Fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 November 2024 | 1,272 |  | 3,322 |  | 4,594 |  |

| Additions | - |  | 1,306 |  | 1,306 |  |

| At 31 October 2025 | 1,272 |  | 4,628 |  | 5,900 |  |

| DEPRECIATION

| At 1 November 2024 | 233 |  | 1,325 |  | 1,558 |  |

| Charge for year | 260 |  | 1,534 |  | 1,794 |  |

| At 31 October 2025 | 493 |  | 2,859 |  | 3,352 |  |

| NET BOOK VALUE

| At 31 October 2025 | 779 |  | 1,769 |  | 2,548 |  |

| At 31 October 2024 | 1,039 |  | 1,997 |  | 3,036 |  |

| TEK RAIL SERVICES LTD (REGISTERED NUMBER: 14432544) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 249,306 |  | 8,010 |  |

| Sundry debtors | 33 |  | - |  |

| Prepayments | 2,431 |  | 663 |  |

251,770 |  | 8,673 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Corporation Tax | 92,503 |  | 66,900 |  |

| VAT | 46,216 |  | 26,089 |  |

| Directors' current accounts | 8,902 |  | 21,905 |  |

| Accrued expenses | 6,649 |  | 6,380 |  |

154,270 |  | 121,274 |  |

| TEK RAIL SERVICES LTD |

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF

TEK RAIL SERVICES LTD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 October 2025 set out on pages one to two and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Spurling Cannon

Chartered Certified Accountants

424 Margate Road

Westwood

Ramsgate

Kent

CT12 6SJ

22 December 2025