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Company registration number: SC631417
Digital Rail Systems Limited
Unaudited filleted financial statements
25 September 2025
Digital Rail Systems Limited
Contents
Directors and other information
Accountants report
Statement of financial position and notes to the financial statements
Digital Rail Systems Limited
Directors and other information

| Directors | Adrian Danagher
|  | Christopher Perrott
| Company number | SC631417
| Registered office | 32 Dimma Park
|  | South Queensferry
|  | Scotland
|  | EH30 9AL
| Business address | 32 Dimma Park
|  | South Queensferry
|  | West Lothian
|  | EH30 9AL
| Accountants | John Lynch & Co
|  | Torridon House
|  | Torridon Lane
|  | Rosyth
|  | Fife
|  | KY11 2EU

Digital Rail Systems Limited
Report to the board of directors on the preparation of the
unaudited statutory financial statements of Digital Rail Systems Limited
Year ended 25 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Digital Rail Systems Limited for the year ended 25 September 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the board of directors of Digital Rail Systems Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Digital Rail Systems Limited and state those matters that we have agreed to state to the board of directors of Digital Rail Systems Limited as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Digital Rail Systems Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that Digital Rail Systems Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Digital Rail Systems Limited. You consider that Digital Rail Systems Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Digital Rail Systems Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
John Lynch & Co
Chartered Accountants
Torridon House
Torridon Lane
Rosyth
Fife
KY11 2EU
31 May 2026
Digital Rail Systems Limited
Statement of financial position
25 September 2025

|  |  | 2025 |  | 2024 |  |
|  |  | £ |  | £ |  |
Fixed assets |  |  | 74,500 |  | 75,752 |  |
|  |  | _______ |  | _______ |  |
Current assets |  |  | 32,500 |  | 32,500 |  |
Creditors: amounts falling due within one year |  |  | ( 37,338) |  | ( 37,304) |  |
|  |  | _______ |  | _______ |  |
Net current liabilities |  |  | ( 4,838) |  | ( 4,804) |  |
|  |  | _______ |  | _______ |  |
Total assets less current liabilities |  |  | 69,662 |  | 70,948 |  |
Creditors: amounts falling due after more than one year |  |  | ( 24,740) |  | ( 24,740) |  |
Accruals and deferred income |  |  | ( 2,500) |  | ( 2,000) |  |
|  |  | _______ |  | _______ |  |
Net assets |  |  | 42,422 |  | 44,208 |  |
|  |  | _______ |  | _______ |  |
Capital and reserves |  |  | 42,422 |  | 44,208 |  |
|  |  | _______ |  | _______ |  |

Digital Rail Systems Limited
Year ended 25 September 2025
Notes to the financial statements
1. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
2. Directors advances, credits and guarantees

| During the year the directors entered into the following advances and credits with the company: |  |  |  |  |  |
2025 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Adrian Danagher | ( 25,123) | ( 34) | ( 25,157) |  |  |
| Christopher Perrott | ( 2,000) | - | ( 2,000) |  |  |
|  | _______ | _______ | _______ |  |  |
|  | ( 27,123) | ( 34) | ( 27,157) |  |  |
|  | _______ | _______ | _______ |  |  |
2024 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Adrian Danagher | ( 142) | ( 24,981) | ( 25,123) |  |  |
| Christopher Perrott | ( 2,000) | - | ( 2,000) |  |  |
|  | _______ | _______ | _______ |  |  |
|  | ( 2,142) | ( 24,981) | ( 27,123) |  |  |
|  | _______ | _______ | _______ |  |  |

For the year ending 25 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsiblities:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 31 May 2026 , and are signed on behalf of the board by:
Adrian Danagher
Director
Company registration number: SC631417
The company is a private company limited by shares, registered in Scotland.