Company registration number 04045541 (England and Wales)
EURORAIL CRASH BARRIERS 2000 LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
EURORAIL CRASH BARRIERS 2000 LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
EURORAIL CRASH BARRIERS 2000 LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
133,802
88,808
Investment property
4
70,609
70,609
204,411
159,417
Current assets
Stocks
90,000
57,300
Debtors
5
372,199
389,323
Cash at bank and in hand
233,891
273,777
696,090
720,400
Creditors: amounts falling due within one year
6
(281,414)
(343,873)
Net current assets
414,676
376,527
Total assets less current liabilities
619,087
535,944
Creditors: amounts falling due after more than one year
7
(44,697)
(2,237)
Provisions for liabilities
(32,079)
(20,743)
Net assets
542,311
512,964
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
542,211
512,864
Total equity
542,311
512,964
EURORAIL CRASH BARRIERS 2000 LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 2 -

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

The financial statements were approved by the board of directors and authorised for issue on 11 August 2026 and are signed on its behalf by:
Mr C A Philipson
Director
Company registration number 04045541 (England and Wales)
EURORAIL CRASH BARRIERS 2000 LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

Eurorail Crash Barriers 2000 Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 5 Joiners Court Industrial Estate, Bawtry Road, Torworth, Retford, Nottinghamshire, England, DN22 8NW.

1.1
Basis of preparation

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 a mounts 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.

1.2
Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

1.3
Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and equipment
15% reducing balance
Fixtures and fittings
15% reducing balance
Computers
25% on cost
Motor vehicles
25% reducing balance
1.4
Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

1.5
Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

1.6
Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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.

Current tax

Current or deferred taxation assets and liabilities are not discounted.

EURORAIL CRASH BARRIERS 2000 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

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 e nacted 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.

1.7
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.

1.8
Leases
As lessee

Rentals paid under operating leases and hire purchase agreements are charged to profit or loss on a straight line b asis over the period of the lease.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
15
14
EURORAIL CRASH BARRIERS 2000 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 April 2025
259,518
1,127
20,950
52,422
334,017
Additions
2,760
-
0
405
60,707
63,872
At 31 March 2026
262,278
1,127
21,355
113,129
397,889
Depreciation and impairment
At 1 April 2025
185,187
1,109
18,250
40,663
245,209
Depreciation charged in the year
12,638
18
2,017
4,205
18,878
At 31 March 2026
197,825
1,127
20,267
44,868
264,087
Carrying amount
At 31 March 2026
64,453
-
0
1,088
68,261
133,802
At 31 March 2025
74,331
18
2,700
11,759
88,808
4
Investment property
2026
£
Fair value
At 1 April 2025 and 31 March 2026
70,609
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
351,793
364,073
Other debtors
20,406
25,250
372,199
389,323
6
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
197,341
238,166
Corporation tax
11,966
38,096
Other taxation and social security
49,737
45,787
Other creditors
22,370
21,824
281,414
343,873
EURORAIL CRASH BARRIERS 2000 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Other creditors
44,697
2,237
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