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Registration number: 04136614

Trainload Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Trainload Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 9

Trainload Limited

Company Information

Directors | J Dear A R Dear

Company secretary | A R Dear

Registered office | Trainload Limited Stephenson House Humber Road Barton-Upon-Humber South Humberside DN18 5BN

Trainload Limited

(Registration number: 04136614)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 1,130 | 2,173
Tangible assets | 5 | 497,411 | 511,334
|  | 498,541 | 513,507
Current assets |  |  |
Stocks |  | 17,662 | 11,115
Debtors | 6 | 92,064 | 124,293
Cash at bank and in hand |  | 179,009 | 147,122
|  | 288,735 | 282,530
Creditors: Amounts falling due within one year | 7 | (113,344) | (130,099)
Net current assets |  | 175,391 | 152,431
Total assets less current liabilities |  | 673,932 | 665,938
Creditors: Amounts falling due after more than one year | 7 | (100,886) | (117,778)
Provisions for liabilities |  | (27,768) | (38,505)
Net assets |  | 545,278 | 509,655
Capital and reserves |  |  |
Called up share capital |  | 103 | 103
Share premium reserve |  | 4,664 | 4,664
Retained earnings |  | 540,511 | 504,888
Shareholders' funds |  | 545,278 | 509,655

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 29 June 2026 and signed on its behalf by:

Trainload Limited

(Registration number: 04136614)
Balance Sheet as at 31 December 2025

......................................... J Dear Director

Trainload Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The Company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Trainload Limited
Stephenson House
Humber Road
Barton-Upon-Humber
South Humberside
DN18 5BN

These financial statements were authorised for issue by the Board on 29 June 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements have been prepared in sterling and are rounded to the nearest pound.
The financial statements cover the individual entity, Trainload Limited.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Government grants

Government grants are recognised as necessary to match the related costs, for which they are intended to compensate, on a systematic basis.

Trainload Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the Company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 25% on straight line
Motor vehicles | 25% on straight line
Plant and equipment | 25% on straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the Company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.
Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.
Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Trainload Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | 10% on straight line
Trademark | 10% on straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the Company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 11 (2024 - 11).

Trainload Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Intangible assets

| Goodwill £ | Trademarks, patents and licenses £ | Total £
Cost or valuation
At 1 January 2025 | 18,497 | 425 | 18,922
At 31 December 2025 | 18,497 | 425 | 18,922
Amortisation
At 1 January 2025 | 16,497 | 252 | 16,749
Amortisation charge | 1,000 | 43 | 1,043
At 31 December 2025 | 17,497 | 295 | 17,792
Carrying amount
At 31 December 2025 | 1,000 | 130 | 1,130
At 31 December 2024 | 2,000 | 173 | 2,173

5 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 January 2025 | 411,853 | 292,722 | 21,610 | 726,185
Additions | - | 15,910 | 9,995 | 25,905
At 31 December 2025 | 411,853 | 308,632 | 31,605 | 752,090
Depreciation
At 1 January 2025 | - | 193,241 | 21,610 | 214,851
Charge for the year | - | 37,537 | 2,291 | 39,828
At 31 December 2025 | - | 230,778 | 23,901 | 254,679
Carrying amount
At 31 December 2025 | 411,853 | 77,854 | 7,704 | 497,411
At 31 December 2024 | 411,853 | 99,481 | - | 511,334

Included within the net book value of land and buildings above is £411,853 (2024 - £411,853) in respect of long leasehold land and buildings.

Trainload Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 83,621 | 122,096
Prepayments | 6,222 | 2,121
Other debtors | 2,221 | 76
| 92,064 | 124,293

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Loans and borrowings | 17,672 | 25,323
Trade creditors | 11,136 | 24,135
Taxation and social security | 57,389 | 60,670
Accruals and deferred income | 3,974 | 3,582
Other creditors | 23,173 | 16,389
| 113,344 | 130,099

Creditors: amounts falling due after more than one year

| 2025 £ | 2024 £
Due after one year |  |
Loans and borrowings | 100,886 | 117,778

Creditors include bank loans and net obligations under finance lease and hire purchase contracts which are secured of £114,391 (2024 - £128,934).

8 | Related party transactions

The below advance had no fixed repayment date, was unsecured and interest was not charged.

Transactions with Directors

2025 | At 1 January 2025 £ | Advances to Director £ | At 31 December 2025 £
J Dear
| - | 100 | 100

Trainload Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

2024 | At 1 January 2024 £ | Advances to Director £ | Repayments by Director £ | At 31 December 2024 £
J Dear
| 1,337 | 3,373 | (4,710) | -