Company registration number 11245065 (England and Wales)
ROAD 2 RAIL ACCESS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
ROAD 2 RAIL ACCESS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
ROAD 2 RAIL ACCESS LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
119,318
68,289
Current assets
Debtors
4
318,563
330,958
Cash at bank and in hand
135,808
285,000
454,371
615,958
Creditors: amounts falling due within one year
5
(21,586)
(164,289)
Net current assets
432,785
451,669
Total assets less current liabilities
552,103
519,958
Creditors: amounts falling due after more than one year
6
(17,695)
(5,082)
Provisions for liabilities
(27,542)
-
Net assets
506,866
514,876
Capital and reserves
Called up share capital
7
150
150
Profit and loss reserves
506,716
514,726
Total equity
506,866
514,876
ROAD 2 RAIL ACCESS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
2025
2024
Notes
£
£
£
£
- 2 -

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 23 March 2026 and are signed on its behalf by:
Mr Justin Swain
Director
Company registration number 11245065 (England and Wales)
ROAD 2 RAIL ACCESS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Road 2 Rail Access Limited is a private company limited by shares incorporated in England and Wales. The registered office is Sayonara, Poplars Road, Abergavenny, Monmouthshire, United Kingdom, NP7 6LW.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% reducing balance
IT equipment
25% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

ROAD 2 RAIL ACCESS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and equipment
IT equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 April 2024
53,196
3,314
69,658
126,168
Additions
469
-
0
80,028
80,497
At 31 March 2025
53,665
3,314
149,686
206,665
Depreciation and impairment
At 1 April 2024
28,889
2,285
26,705
57,879
Depreciation charged in the year
6,155
257
23,056
29,468
At 31 March 2025
35,044
2,542
49,761
87,347
Carrying amount
At 31 March 2025
18,621
772
99,925
119,318
At 31 March 2024
24,307
1,029
42,953
68,289
ROAD 2 RAIL ACCESS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
6,312
150,844
Corporation tax recoverable
7,169
-
0
Other debtors
305,082
180,114
318,563
330,958
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
11,686
62,390
Corporation tax
-
0
95,826
Other taxation and social security
(1,217)
-
0
Other creditors
11,117
6,073
21,586
164,289

Included within creditors are secured debts relating to hire purchase contracts of £8,957 (202 4: £4,073).These are secured over the company's assets.

6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
17,695
5,082

Included within creditors are secured debts relating to hire purchase contracts of £17,695 (202 4: £5,082).These are secured over the company's assets.

7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary 'A' Shares of £1 each
100
100
100
100
Ordinary 'B' Shares of £1 each
50
50
50
50
150
150
150
150
ROAD 2 RAIL ACCESS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
8
Related party transactions

At the year end a balance of £37,955 (2024: £45,405) is outstanding due from Krown & Sceptre Ltd and is included in other debtors.

At the year end a balance of £160,100 (2024: £nil) is outstanding due from Kingdom Come (Abergavenny) Ltd and is included in other debtors.

The transactions are related as the directors of Road 2 Rail Access Limited are also the directors of Krown & Sceptre Ltd & Kingdom Come (Abergavenny) Ltd.

9
Directors' transactions

Advances or credits have been granted by the company to its directors as follows:

Dividends totalling £10,270 (2024 - £30,000) were paid in the year in respect of shares held by the company's directors.

Advances
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
Director's loan
2.25
38,241
37,467
547
(65,273)
10,982
38,241
37,467
547
(65,273)
10,982
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