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Registration number: 11132278

Haellro Rail Systems Consulting Limited
Unaudited Filleted Abridged Financial Statements
for the Year Ended 30 June 2025

Haellro Rail Systems Consulting Limited

Contents

Company Information | 1
Abridged Balance Sheet | 2
Notes to the Unaudited Abridged Financial Statements | 3 to 5

Haellro Rail Systems Consulting Limited

Company Information

Directors | Mr Stewart Cameron Nicholls Mrs Christine Nicholls

Registered office | C/O CSH Consulting The Barn, 8 Oakley Hay Lodge Great Folds Road Corby Northants NN18 9AS

Accountants | CSH Consulting Chartered Certified AccountantThe Barn, 8 Oakley Hay Lodge Great Folds Road Corby Northants NN18 9AS

Haellro Rail Systems Consulting Limited

(Registration number: 11132278)
Abridged Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 208 | 815
Current assets |  |  |
Cash at bank and in hand |  | 66,800 | 65,650
Creditors: Amounts falling due within one year |  | (17,124) | (17,791)
Net current assets |  | 49,676 | 47,859
Total assets less current liabilities |  | 49,884 | 48,674
Provisions for liabilities |  | (204) | (204)
Accruals and deferred income |  | (1,600) | (1,475)
Net assets |  | 48,080 | 46,995
Capital and reserves |  |  |
Called up share capital | 5 | 100 | 100
Retained earnings |  | 47,980 | 46,895
Shareholders' funds |  | 48,080 | 46,995

For the financial year ending 30 June 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; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 19 February 2026 and signed on its behalf by:

......................................... Mr Stewart Cameron Nicholls Director

Haellro Rail Systems Consulting Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
C/O CSH Consulting
The Barn, 8 Oakley Hay Lodge
Great Folds Road
Corby
Northants
NN18 9AS
United Kingdom

The principal place of business is:
7 Deedman Close
Ash
Aldershot
Hampshire
GU12 6RQ

These financial statements were authorised for issue by the Board on 19 February 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Haellro Rail Systems Consulting Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Furniture, fittings, tools and equipment | 15% & 33% straight line method.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Haellro Rail Systems Consulting Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 July 2024 | 5,534 | 5,534
At 30 June 2025 | 5,534 | 5,534
Depreciation
At 1 July 2024 | 4,719 | 4,719
Charge for the year | 607 | 607
At 30 June 2025 | 5,326 | 5,326
Carrying amount
At 30 June 2025 | 208 | 208
At 30 June 2024 | 815 | 815

5 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100