GENERAL STEAM NAVIGATION C.I.C.

Company Registration Number:
09894000 (England and Wales)

Unaudited statutory accounts for the year ended 30 November 2025

Period of accounts

Start date: 1 December 2024

End date: 30 November 2025

GENERAL STEAM NAVIGATION C.I.C.

Contents of the Financial Statements

for the Period Ended 30 November 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

GENERAL STEAM NAVIGATION C.I.C.

Directors' report period ended 30 November 2025

The directors present their report with the financial statements of the company for the period ended 30 November 2025

Directors

The directors shown below have held office during the whole of the period from
1 December 2024 to 30 November 2025

Mr Jonathan David Netting
Mr Christopher Mileman
Mr Steve Rapley
Mr Graham Muspratt


The director shown below has held office during the period of
1 December 2024 to 20 January 2025

Mr Simon Andrew Shutt


The director shown below has held office during the period of
20 January 2025 to 30 November 2025

Mr David Peter Oborn


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
8 April 2026

And signed on behalf of the board by:
Name: Mr Jonathan David Netting
Status: Director

GENERAL STEAM NAVIGATION C.I.C.

Profit And Loss Account

for the Period Ended 30 November 2025

2025 2024


£

£
Turnover: 4,370 4,680
Cost of sales: ( 2,520 ) ( 1,665 )
Gross profit(or loss): 1,850 3,015
Administrative expenses: ( 4,962 ) ( 23,308 )
Other operating income: 314 537
Operating profit(or loss): (2,798) (19,756)
Profit(or loss) before tax: (2,798) (19,756)
Profit(or loss) for the financial year: (2,798) (19,756)

GENERAL STEAM NAVIGATION C.I.C.

Balance sheet

As at 30 November 2025

Notes 2025 2024


£

£
Fixed assets
Tangible assets: 3 52,896 50,976
Total fixed assets: 52,896 50,976
Current assets
Cash at bank and in hand: 49,810 44,873
Total current assets: 49,810 44,873
Net current assets (liabilities): 49,810 44,873
Total assets less current liabilities: 102,706 95,849
Accruals and deferred income: ( 1,155 ) ( 1,025 )
Total net assets (liabilities): 101,551 94,824
Capital and reserves
Called up share capital: 140,195 130,670
Other reserves: 15,875 15,875
Profit and loss account: (54,519 ) (51,721 )
Total Shareholders' funds: 101,551 94,824

The notes form part of these financial statements

GENERAL STEAM NAVIGATION C.I.C.

Balance sheet statements

For the year ending 30 November 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

This report was approved by the board of directors on 8 April 2026
and signed on behalf of the board by:

Name: Mr Jonathan David Netting
Status: Director

The notes form part of these financial statements

GENERAL STEAM NAVIGATION C.I.C.

Notes to the Financial Statements

for the Period Ended 30 November 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

GENERAL STEAM NAVIGATION C.I.C.

Notes to the Financial Statements

for the Period Ended 30 November 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 0 0

GENERAL STEAM NAVIGATION C.I.C.

Notes to the Financial Statements

for the Period Ended 30 November 2025

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 December 2024 50,976 50,976
Additions 1,920 1,920
Disposals
Revaluations
Transfers
At 30 November 2025 52,896 52,896
Depreciation
At 1 December 2024
Charge for year
On disposals
Other adjustments
At 30 November 2025
Net book value
At 30 November 2025 52,896 52,896
At 30 November 2024 50,976 50,976

COMMUNITY INTEREST ANNUAL REPORT

GENERAL STEAM NAVIGATION C.I.C.

Company Number: 09894000 (England and Wales)

Year Ending: 30 November 2025

Company activities and impact

Following the decision by the National Heritage Lottery Fund not to support our CIC and project it has been decided to place the boiler and frames of the locomotive into storage away from a heritage railway, whilst relocating our volunteer working parties to a more suitable and supportive location. An agreement was reached with Yeovil Railway Centre during 2025 to to become the working base for the CIC. This has proved to be a popular location with our working volunteers which also gives our CIC good access to the local community. Our locomotive was a regular performer on the South West Mainline through Yeovil Junction station (where the railway centre is based) and the strong local connection is of enormous benefit to us. The CIC encourages volunteers to work on restoring and making components and engages with the local community at Yeovil, and across a wider area by attending events and galas at other heritage railways and clubs. The CIC continues to work with the heritage press, media and social network sites to promote the project. A working partnership has also developed between the CIC and Leaky Finders Ltd who have started to fabricate new parts for the locomotive and commenced restorative work on the trailing truck. Shares continue to be sold in the CIC to raise funds and membership of the associated restoration society is now over 200.

Consultation with stakeholders

The CIC's stakeholders are our shareholders, and the members of the associated restoration society (an unincorporated association). We engage with both groups through newsletters and a magazine that is issued 3 times a year. We encourage feedback and publish contact details for all of our Directors. We encourage shareholders and members to attend our annual AGM and use this as an opportunity to engage and answer questions. Shareholders and members also attend monthly working parties on site at Yeovil. During 2025 feedback was received on the application to the National Lottery and and how we should revise a future application. This will be taken into account as and when a further application is made.

Directors' remuneration

No remuneration was received

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
8 April 2026

And signed on behalf of the board by:
Name: Mr Jonathan David Netting
Status: Director