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Company Registration No. 11256387 (England and Wales)
TIMPDON MINIATURE RAILWAY COMPANY LTD Unaudited accounts for the year ended 31 March 2026
TIMPDON MINIATURE RAILWAY COMPANY LTD Unaudited accounts Contents
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TIMPDON MINIATURE RAILWAY COMPANY LTD Company Information for the year ended 31 March 2026
Directors
L Oxley C Mackenzie
Company Number
11256387 (England and Wales)
Registered Office
5 Carlin Gate Timperely Altrincham WA15 7SL
Accountants
Stoney Philbin & Company Limited 7 High Street Chapel-en-le-Frith High Peak SK23 0HD
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of TIMPDON MINIATURE RAILWAY COMPANY LTD for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of TIMPDON MINIATURE RAILWAY COMPANY LTD for the year ended 31 March 2026 as set out on pages 5 - 7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.
Stoney Philbin & Company Limited Chartered Certified Accountants 7 High Street Chapel-en-le-Frith High Peak SK23 0HD 17 June 2026
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TIMPDON MINIATURE RAILWAY COMPANY LTD Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
75,202 
74,191 
Current assets
Inventories
4,200 
4,500 
Cash at bank and in hand
9,464 
23,515 
13,664 
28,015 
Creditors: amounts falling due within one year
(10,396)
(19,985)
Net current assets
3,268 
8,030 
Net assets
78,470 
82,221 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
78,370 
82,121 
Shareholders' funds
78,470 
82,221 
For the year ending 31 March 2026 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 17 June 2026 and were signed on its behalf by
L Oxley Director Company Registration No. 11256387
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TIMPDON MINIATURE RAILWAY COMPANY LTD Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
TIMPDON MINIATURE RAILWAY COMPANY LTD is a private company, limited by shares, registered in England and Wales, registration number 11256387. The registered office is 5 Carlin Gate, Timperely, Altrincham, WA15 7SL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
5% Reducing Balance & 20% Reducing Balance
Computer equipment
20% Reducing Balance
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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TIMPDON MINIATURE RAILWAY COMPANY LTD Notes to the Accounts for the year ended 31 March 2026
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2025
102,670 
3,822 
106,492 
Additions
7,578 
- 
7,578 
At 31 March 2026
110,248 
3,822 
114,070 
Depreciation
At 1 April 2025
31,244 
1,057 
32,301 
Charge for the year
6,014 
553 
6,567 
At 31 March 2026
37,258 
1,610 
38,868 
Net book value
At 31 March 2026
72,990 
2,212 
75,202 
At 31 March 2025
71,426 
2,765 
74,191 
5
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
4,195 
4,098 
Trade creditors
- 
102 
Taxes and social security
4,851 
3,685 
Loans from directors
255 
11,005 
Accruals
1,095 
1,095 
10,396 
19,985 
6
Share capital
2026 
2025 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
7
Average number of employees
During the year the average number of employees was 6 (2025: 6).
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