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Registration number: 05318128

UK Loco Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 January 2026

UK Loco Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 8

UK Loco Limited

Company Information

Directors | SM Watson SJ Pagett D Singleton

Registered office | Apple Tree Cottage Milcote Road Milcote Stratford Upon Avon Warwickshire CV37 8JN

Accountants | Clement Rabjohns Limited Chartered Accountants111/113 High Street Evesham Worcestershire WR11 4XP

UK Loco Limited

(Registration number: 05318128)
Balance Sheet as at 31 January 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 89,073 | 103,330
Current assets |  |  |
Stocks | 5 | 40,000 | 44,000
Debtors | 6 | 1,079,440 | 492,216
Cash at bank and in hand |  | 26,469 | 76,364
|  | 1,145,909 | 612,580
Creditors: Amounts falling due within one year | 7 | (498,238) | (204,101)
Net current assets |  | 647,671 | 408,479
Total assets less current liabilities |  | 736,744 | 511,809
Provisions for liabilities |  | (22,169) | (25,733)
Net assets |  | 714,575 | 486,076
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 714,475 | 485,976
Shareholders' funds |  | 714,575 | 486,076

For the financial year ending 31 January 2026 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 23 July 2026 and signed on its behalf by:

UK Loco Limited

(Registration number: 05318128)
Balance Sheet as at 31 January 2026

......................................... SM Watson Director

UK Loco Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1 | General information

The company is a private company limited by share capital, incorporated in the United Kingdom.

The address of its registered office is:
Apple Tree Cottage
Milcote Road Milcote
Stratford Upon Avon
Warwickshire
CV37 8JN

These financial statements were authorised for issue by the Board on 23 July 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.

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 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.

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.

UK Loco Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet 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
Land and buildings | over the lease term
Plant and machinery | over 10 years
Motor vehicles | over 4 years

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.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

UK Loco Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

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 27 (2025 - 28).

UK Loco Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

4 | Tangible assets

| Fixtures and fittings £ | Plant and machinery £ | Motor vehicles £ | Total £
Cost or valuation
At 1 February 2025 | 7,767 | 250,570 | 54,444 | 312,781
Additions | - | 5,410 | - | 5,410
Disposals | - | - | (13,000) | (13,000)
At 31 January 2026 | 7,767 | 255,980 | 41,444 | 305,191
Depreciation
At 1 February 2025 | 7,767 | 171,436 | 30,248 | 209,451
Charge for the year | - | 12,567 | 7,100 | 19,667
Eliminated on disposal | - | - | (13,000) | (13,000)
At 31 January 2026 | 7,767 | 184,003 | 24,348 | 216,118
Carrying amount
At 31 January 2026 | - | 71,977 | 17,096 | 89,073
At 31 January 2025 | - | 79,134 | 24,196 | 103,330

5 | Stocks

| 2026 £ | 2025 £
Other inventories | 40,000 | 44,000

6 | Debtors

Current | 2026 £ | 2025 £
Trade debtors | 1,056,019 | 440,259
Prepayments | 23,421 | 51,957
| 1,079,440 | 492,216

UK Loco Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings | 8 | 175,839 | 2,872
Trade creditors |  | 171,238 | 103,146
Taxation and social security |  | 137,558 | 88,468
Accruals and deferred income |  | 6,189 | 4,117
Other creditors |  | 7,414 | 5,498
|  | 498,238 | 204,101

Creditors include bank loans and overdrafts which are secured of £175,839 (2025 - £2,872).

8 | Loans and borrowings

Current loans and borrowings

| 2026 £ | 2025 £
Bank overdrafts | 175,839 | 2,872