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Registered number: 08789018
Arta Rail Europe Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Anderson Ross Accounting & Tax Ltd
G-05 Davenport House
16 Pepper Street
London
E14 9RP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08789018
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,770 3,693
2,770 3,693
CURRENT ASSETS
Debtors 5 125,000 51,603
Cash at bank and in hand 124,250 258,532
249,250 310,135
Creditors: Amounts Falling Due Within One Year 6 (196,358 ) (196,009 )
NET CURRENT ASSETS (LIABILITIES) 52,892 114,126
TOTAL ASSETS LESS CURRENT LIABILITIES 55,662 117,819
Creditors: Amounts Falling Due After More Than One Year 7 - (2,529 )
NET ASSETS 55,662 115,290
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 55,562 115,190
SHAREHOLDERS' FUNDS 55,662 115,290
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For the year ending 30 November 2025 the company was entitled to exemption from audit 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Hossein Shafiei
Director
25 August 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Arta Rail Europe Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08789018 . The registered office is G-05 Davenport House, 16 Pepper Street, London, E14 9RP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 25% reducing balance
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 December 2024 9,038
As at 30 November 2025 9,038
...CONTINUED
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Depreciation
As at 1 December 2024 5,345
Provided during the period 923
As at 30 November 2025 6,268
Net Book Value
As at 30 November 2025 2,770
As at 1 December 2024 3,693
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 100,505 28,474
Other debtors 24,318 22,847
VAT 177 282
125,000 51,603
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 158,108 158,107
Other taxes and social security 715 689
Accruals and deferred income 36,967 36,967
Directors' loan accounts 568 246
196,358 196,009
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Long term loans - 2,529
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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9. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 52,500 32,000
10. Related Party Transactions
Included in creditors falling due within one year is an amount of £568 (2024: £246) payable to the directors. The loan is interest free
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