REGISTERED NUMBER: 07967704 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

KASA RAILWAY ENGINEERING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A J Kitchen

SECRETARY:

Mrs M H Kitchen

REGISTERED OFFICE:

Beechcroft

Dikelands Lane

Upper Poppleton

York

North Yorkshire

YO26 6JA

REGISTERED NUMBER:

07967704 (England and Wales)

ACCOUNTANTS:

Fortus Limited

Business Advisors & Accountants

Equinox House

Clifton Park, Shipton Road

York

Yorkshire

YO30 5PA

FIXED ASSETS

Tangible assets

4

93

49,822

CURRENT ASSETS

Debtors

5

565

2,499

Cash at bank

32,011

18,907

32,576

21,406

CREDITORS

Amounts falling due within one year

6

1,932

1,991

NET CURRENT ASSETS

30,644

19,415

TOTAL ASSETS LESS CURRENT LIABILITIES

30,737

69,237

CAPITAL AND RESERVES

Called up share capital

16

16

Retained earnings

30,721

69,221

30,737

69,237

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 9 July 2026 and were signed by:

A J Kitchen - Director

1.	STATUTORY INFORMATION

Kasa Railway Engineering Limited 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.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

The company has estimated losses of £77,230 (2025: £96,423) available for carry forward against future trading profit.

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 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 April 2025

4,603

53,890

58,493

Disposals

-

(53,890

)

(53,890

)

At 31 March 2026

4,603

-

4,603

DEPRECIATION

At 1 April 2025

4,180

4,491

8,671

Charge for year

330

-

330

Eliminated on disposal

-

(4,491

)

(4,491

)

At 31 March 2026

4,510

-

4,510

NET BOOK VALUE

At 31 March 2026

93

-

93

At 31 March 2025

423

49,399

49,822

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

1,323

Other debtors

565

1,176

565

2,499

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

137

350

Other creditors

1,795

1,641

1,932

1,991

7.	RELATED PARTY DISCLOSURES

During the year the directors of the company purchased a motor vehicle from the company for £29,000.