REGISTERED NUMBER: 11003435 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Cox Rail Consulting Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A M Cox

REGISTERED OFFICE:

106 Colleys Lane

Willaston

Nantwich

Cheshire

CW5 6NT

REGISTERED NUMBER:

11003435 (England and Wales)

ACCOUNTANTS:

Banks Sheridan

Datum House

Electra Way

Crewe

Cheshire

CW1 6ZF

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

1,638

2,184

1,638

2,184

CURRENT ASSETS

Debtors

7

85,418

82,337

Cash at bank

31,676

45,518

117,094

127,855

CREDITORS

Amounts falling due within one year

8

(1,859

)

(8,962

)

NET CURRENT ASSETS

115,235

118,893

TOTAL ASSETS LESS CURRENT LIABILITIES

116,873

121,077

PROVISIONS FOR LIABILITIES

9

(311

)

(415

)

NET ASSETS

116,562

120,662

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

116,462

120,562

116,562

120,662

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 July 2026 and were signed by:

A M Cox - Director

1.	STATUTORY INFORMATION

Cox Rail Consulting ('The Company') is a consultancy company.

The company is a private company limited by shares and is incorporated in England and Wales. The address of the principal place of business and the registered office is 106 Colleys Lane, Willaston, Nantwich, Cheshire, England, CW5 6NT. The registered number can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are rounded to the nearest £.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below.

These policies have been consistently applied to all years presented, unless otherwise stated.

Basis of preparation

The financial statements are prepared on the going concern basis under the historical cost convention and comply with the United Kingdom Accounting Standards and Companies Act 2006.

Going concern

No material uncertainties that may cast doubt about the ability of the company to continue as a going concern have been identified by the director, other than those relating to the general economy.

Notwithstanding any uncertainties, the director considers it appropriate to prepare the financial statements on the going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income is recognised when goods and services have been delivered to customers such that risks and rewards of ownership have transferred to them.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

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

Computer equipment

-

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 end of the financial year.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the end of the financial year.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Impairment of assets

Assets not measured at fair value are reviewed for any indications that the asset may be impaired at each statement of financial position date. If such indications exists the recoverable amount of the asset or the assets cash generating unit is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Any losses arising from impairment are recognised in the Statement of Comprehensive Income under the appropriate heading.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

5.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1 November 2024

and 31 October 2025

5,117

AMORTISATION

At 1 November 2024

and 31 October 2025

5,117

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

6.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 November 2024

and 31 October 2025

1,271

3,496

4,767

DEPRECIATION

At 1 November 2024

1,000

1,583

2,583

Charge for year

68

478

546

At 31 October 2025

1,068

2,061

3,129

NET BOOK VALUE

At 31 October 2025

203

1,435

1,638

At 31 October 2024

271

1,913

2,184

7.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Other debtors

64,037

61,555

Amounts falling due after more than one year:

Other debtors

21,381

20,782

Aggregate amounts

85,418

82,337

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

600

7,160

Other creditors

1,259

1,802

1,859

8,962

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

311

415

Deferred

tax

£

Balance at 1 November 2024

415

Credit to Income Statement during year

(104

)

Balance at 31 October 2025

311

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

2025

2024

£

£

A M Cox

Balance outstanding at start of year

61,555

62,075

Amounts advanced

2,589

2,117

Amounts repaid

(812

)

(2,637

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

63,332

61,555

During the period interest receivable of £1,925 (2024: £1,377) has been charged in respect of the director's loans.