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Registration number: NI722952

Railway Plant Holdings Ltd
Unaudited Filleted Financial Statements
for the Period from 24 October 2024 to 31 August 2025

Railway Plant Holdings Ltd

(Registration number: NI722952)
Balance Sheet as at 31 August 2025

| Note | 2025 £
Fixed assets |  |
Investments | 4 | 4,895,767
Current assets |  |
Debtors | 5 | 100
Creditors: Amounts falling due within one year | 6 | (24,840)
Net current liabilities |  | (24,740)
Net assets |  | 4,871,027
Capital and reserves |  |
Called up share capital | 7 | 100
Retained earnings |  | 4,870,927
Shareholders' funds |  | 4,871,027

For the financial period ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 19 January 2026

......................................... Mr Christopher Hugh Feeney Director

Railway Plant Holdings Ltd

Notes to the Unaudited Financial Statements for the Period from 24 October 2024 to 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in Northern Ireland.

The address of its registered office is: 51 Ballyvaddy Road, Carnlough, BT44 0LG.

These financial statements were authorised for issue by the director on 19 January 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 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 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.

Group accounts not prepared

The company has taken advantage of the exemption under Section 399 of the Companies Act 2006 from the requirement to prepare consolidated financial statements, on the grounds that it is a small sized group..

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Railway Plant Holdings Ltd

Notes to the Unaudited Financial Statements for the Period from 24 October 2024 to 31 August 2025

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Short-term debtors and creditors

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 income statement in operating expenses.

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.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

4 | Investments

| 2025 £
Investments in subsidiaries | 4,895,767

Subsidiaries | £
Cost or valuation
Additions | 4,895,767
Provision
Carrying amount
At 31 August 2025 | 4,895,767

Railway Plant Holdings Ltd

Notes to the Unaudited Financial Statements for the Period from 24 October 2024 to 31 August 2025

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025
Subsidiary undertakings
Railway Plant Services Ltd | 3a Ballyweeny Road Corkey, Ballymena BT44 9JG Northern Ireland | Ordinary shares | 100%

5 | Debtors

Current | 2025 £
Other debtors | 100
| 100

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £
Due within one year |  |
Other creditors | 8 | 24,840

7 | Share capital

Allotted, called up and fully paid shares

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

Railway Plant Holdings Ltd

Notes to the Unaudited Financial Statements for the Period from 24 October 2024 to 31 August 2025

8 | Related party transactions

Included in other creditors is an amount fo £24,840 due to Railway Plant Services Ltd, a 100% subsidiary of Railway Plant Holdings Ltd