ACCOUNTS - Final Accounts preparation

Creditors: Amounts falling due within one year

Company registration number: 14303967

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE PERIOD ENDED 31 DECEMBER 2025

	RAIL OMBUDSMAN


RAIL OMBUDSMAN REGISTERED NUMBER:14303967

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

	31 December	30 June
	2025	2024
Note	£	£


Current assets
Debtors: amounts falling due within one year	10		30
Cash at bank and in hand	22,591		7,860
	22,601		7,890
Creditors: amounts falling due within one year	(22,601)		(7,890)
Net current assets		-		-
Total assets less current liabilities		-		-

Net assets		-		-

Capital and reserves
	-	-

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

K G Grix

Director

Date: 7 May 2026

The notes on pages 2 to 3 form part of these financial statements.

Page 1


RAIL OMBUDSMAN

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

1.	General information

Rail Ombudsman is a private company limited by guarentee incoporated in England and Wales. The address of the registered office is disclosed on the company information page.

The comparative period shown in the financial statements is from 1 July 2023 to 30 June 2024. The directors have chosen to extend the financial reporting date to 31 December of each year in line with other group undertakings. The differing comparative period length should be taken into account when reviewing the information within the financial statements.

The presentation currency of the financial statements in the Pound Sterling (£).

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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.

2.2

Financial instruments

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Employees

The average monthly number of employees, including directors, during the period was 8 (2024 - 8).

Page 2


RAIL OMBUDSMAN

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

Debtors

					31 December	30 June
					2025	2024
					£	£


Other debtors	10	30
	10	30

Trade creditors	9	9
Amounts owed to group undertakings	22,592	7,881
	22,601	7,890


6.	Company status

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

7.	Related party transactions
	At the reporting date the company owed £22,592 (2024: £7,881) to a connected company. The balance can be found within creditors due within one year and no interest is being charged on this loan.

8.	Parent relationships

The parent undertaking and sole member of the company is The Ombuds Group, which incorporated in England and Wales at Premier House, 1st Floor, 1-5 Argyle Way, Stevenage SG1 2AD.

Page 3