REGISTERED NUMBER: 13629422 (England and Wales)

GENUS RAIL LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J B Cross

Mr L Potter

Mr W Taylor

REGISTERED OFFICE:

King Arthurs Court

Maidstone Road

Charing

Ashford

Kent

TN27 0JS

REGISTERED NUMBER:

13629422 (England and Wales)

ACCOUNTANTS:

Spurling Cannon

King Arthur's Court

Maidstone Road

Charing

Kent

TN27 0JS

FIXED ASSETS

Tangible assets

4

2,318

2,031

CURRENT ASSETS

Debtors

5

215,546

189,172

Cash at bank

150,141

177,141

365,687

366,313

CREDITORS

Amounts falling due within one year

6

(197,319

)

(274,081

)

NET CURRENT ASSETS

168,368

92,232

TOTAL ASSETS LESS CURRENT LIABILITIES

170,686

94,263

CREDITORS

Amounts falling due after more than one year

7

(48,333

)

-

NET ASSETS

122,353

94,263

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

122,350

94,260

122,353

94,263

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 1 June 2026 and were signed on its behalf by:

Mr W Taylor - Director

Mr J B Cross - Director

Mr L Potter - Director

1.	STATUTORY INFORMATION

Genus 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

25% on reducing balance

Fixture & Fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Fixture &

Computer

machinery

Fittings

equipment

Totals

£

£

£

£

COST

At 1 October 2024

668

-

4,500

5,168

Additions

-

2,529

-

2,529

At 30 September 2025

668

2,529

4,500

7,697

DEPRECIATION

At 1 October 2024

167

-

2,970

3,137

Charge for year

125

632

1,485

2,242

At 30 September 2025

292

632

4,455

5,379

NET BOOK VALUE

At 30 September 2025

376

1,897

45

2,318

At 30 September 2024

501

-

1,530

2,031

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

211,585

185,222

Tax

3,961

3,950

215,546

189,172

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

23,593

-

Trade creditors

54,907

39,886

Corporation Tax

8,138

16,704

VAT

61,636

77,319

Directors' current accounts

46,294

137,672

Accrued expenses

2,751

2,500

197,319

274,081

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

10,000

-

Bank loans - 2-5 years

38,333

-

48,333

-