REGISTERED NUMBER: 14696487 (England and Wales)

Financial Statements for the Year Ended 28 February 2026

for

JF Rail Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Mr James Michael Bradbury

REGISTERED OFFICE:

36 Monville Road

Liverpool

L9 9DF

REGISTERED NUMBER:

14696487 (England and Wales)

ACCOUNTANTS:

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

FIXED ASSETS

Property, plant and equipment

4

162

216

CURRENT ASSETS

Cash at bank and in hand

4,542

9,046

CREDITORS

Amounts falling due within one year

5

4,489

3,909

NET CURRENT ASSETS

53

5,137

TOTAL ASSETS LESS CURRENT LIABILITIES

215

5,353

CAPITAL AND RESERVES

Called up share capital

6

1

1

Retained earnings

214

5,352

SHAREHOLDERS' FUNDS

215

5,353

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 28 May 2026 and were signed by:

Mr James Michael Bradbury - Director

1.	STATUTORY INFORMATION

JF Rail 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 represents gross sales of invoiced goods and services including Value Added Tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 March 2025

and 28 February 2026

383

DEPRECIATION

At 1 March 2025

167

Charge for year

54

At 28 February 2026

221

NET BOOK VALUE

At 28 February 2026

162

At 28 February 2025

216

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Taxation and social security

3,893

3,413

Other creditors

596

496

4,489

3,909

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.26

28.2.25

value:

£

£

1

Ordinary

£1

1

1