The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

Locomotive 6100 Limited is a private company limited by shares incorporated in England and Wales. The registered office is Sixth Floor, Capital Tower, 91 Waterloo Road, London, SE1 8RT.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The director has a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. The director has undertaken a number of scenario projections to understand the potential impact on the business and remains satisfied that the Company is able to meet its liabilities as they fall due over the next 12 months. Thus it has adopted the going concern basis in preparing the annual financial statements.

The turnover shown in the profit and loss account comprises steaming fees earned through hiring out the operational steam and diesel locomotive engines owned by Royal Scot Locomotive & General Trust, and represents amounts receivable during the period, exclusive of Value Added Tax.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

The tax expense represents the tax currently payable. Deferred tax has not been recognised on losses due to the uncertainty over future profits.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Capital contributions

Capital contributions are credited directly to reserves in the year they are made.

The average monthly number of persons (including directors) employed by the company during the year was 0 - (2025- 0).

The Company does not have a bank account, and cash transactions are processed through the parent company, Royal Scot Locomotive and General Trust. During the year, Royal Scot Locomotive and General Trust received gross receipt and VAT repayments on behalf of the Company of £464,282 (2025: £652,434), and paid gross expenses of £501,175 (2025: £486,375).

During the year, the Company received a contribution to other reserves totalling £36,893 (2025: £166,059). As at 31 March 2026, the Company was owed £nil (2025: £nil) by its parent Royal Scot Locomotive and General Trust.

The Company's parent company is Royal Scot Locomotive and General Trust, a company incorporated in England and Wales whose registered office is Sixth Floor Capital Tower, 91 Waterloo Road, London, SE1 8RT.