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Registered number: 04002399
Buffrail Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Beresfords
Chartered Certified Accountants
1-2 Rhodium Point
Spindle Close
Hawkinge, Folkestone
Kent
CT18 7TQ
Buffrail Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Buffrail Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 04002399

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 7,449 |  | 58,076
|  |  | 7,449 |  | 58,076
CURRENT ASSETS
Stocks | 6 | 78,233 |  | 78,383 |
Debtors | 7 | 250,526 |  | 168,478 |
Cash at bank and in hand |  | 20,293 |  | 5,649 |
|  | 349,052 |  | 252,510 |
Creditors: Amounts Falling Due Within One Year | 8 | (287,895 ) |  | (174,303 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 61,157 |  | 78,207
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 68,606 |  | 136,283
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (51,074 ) |  | (95,402 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,415 ) |  | (11,034 )
NET ASSETS |  |  | 16,117 |  | 29,847
CAPITAL AND RESERVES
Called up share capital | 12 |  | 50,000 |  | 50,000
Profit and Loss Account |  |  | (33,883 ) |  | (20,153 )
SHAREHOLDERS' FUNDS |  |  | 16,117 |  | 29,847

Page 1
Page 2
Buffrail Limited
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr J Woods Director
18/03/2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Buffrail Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Buffrail Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04002399 . The registered office is Unit 6 Oldington Trading Estate, Stourport Road, Kidderminster, Worcestershire, DY11 7QP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.
Amortisation
Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset Class | Amortisation method and rate
Goodwill | 10 years straight line

2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 10 years straight line.
Motor Vehicles | 3/4 years straight line.
Fixtures & Fittings | 10 years straight line.
Computer Equipment | 5 years straight line.

Page 3
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Buffrail Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
2.6. Leasing and Hire Purchase Contracts
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.
2.7. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised
immediately in profit or loss.
2.8. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.9. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.10. Pensions
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
Page 4
Page 5
Buffrail Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
2.11. Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2025: 5)
5 5
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 February 2025 | 55,324
As at 31 January 2026 | 55,324
Amortisation
As at 1 February 2025 | 55,324
As at 31 January 2026 | 55,324
Net Book Value
As at 31 January 2026 | -
As at 1 February 2025 | -

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 February 2025 | 32,286 | 179,643 | 6,732 | 73,379 | 292,040
Additions | 1,710 | - | - | - | 1,710
Disposals | - | (32,695 ) | - | - | (32,695 )
As at 31 January 2026 | 33,996 | 146,948 | 6,732 | 73,379 | 261,055
Depreciation
As at 1 February 2025 | 30,663 | 123,605 | 6,732 | 72,964 | 233,964
Provided during the period | 284 | 43,206 | - | 149 | 43,639
Disposals | - | (23,997 ) | - | - | (23,997 )
As at 31 January 2026 | 30,947 | 142,814 | 6,732 | 73,113 | 253,606
Net Book Value
As at 31 January 2026 | 3,049 | 4,134 | - | 266 | 7,449
As at 1 February 2025 | 1,623 | 56,038 | - | 415 | 58,076

Page 5
Page 6
Buffrail Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 78,233 |  | 78,383

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 167,949 |  | 88,149
Amounts owed by participating interests | 60,959 |  | 41,158
Other debtors | 21,618 |  | 39,171
| 250,526 |  | 168,478

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 31,735 |  | 30,880
Trade creditors | 102,827 |  | 64,978
Bank loans and overdrafts | 43,879 |  | 17,445
Other loans | 5,646 |  | 5,391
Other creditors | 76,794 |  | 45,619
Taxation and social security | 27,014 |  | 9,990
| 287,895 |  | 174,303

9. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 29,774 |  | 68,456
Other loans | 21,300 |  | 26,946
| 51,074 |  | 95,402

10. Loans
An analysis of the maturity of loans is given below:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Amounts falling due within one year or on demand:
Other loans | 5,646 |  | 5,391

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Amounts falling due between one and five years:
Other loans | 21,300 |  | 26,946

Page 6
Page 7
Buffrail Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
11. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 31,735 |  | 30,880
Later than one year and not later than five years | 29,774 |  | 68,456
| 61,509 |  | 99,336
| 61,509 |  | 99,336

12. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 50,000 |  | 50,000

13. Related Party Disclosures
Loans from related parties

| Key Management | Total
2026 | £ | £
At start of period | 243 | 243
Repaid | - | -
At end of period | 243 | 243

| Key management | Total
2025 | £ | £
At start of period | 1,987 | 1,987
Repaid | (1,744) | (1,744)
At end of period | 243 | 243

14. Controlling Parties
The company's immediate parent is City Hydraulics Limited, incorporated in England & Wales.
Page 7