REGISTERED NUMBER: 11131424 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

AUDLEY END MINIATURE RAILWAY LTD

TRADING AS

AUDLEY END ENCHANTED RAILWAY

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Hon Mrs A M M Murray

SECRETARY:

Tayler Bradshaw Limited

REGISTERED OFFICE:

Cambridge House

16 High Street

Saffron Walden

Essex

CB10 1AX

REGISTERED NUMBER:

11131424 (England and Wales)

ACCOUNTANTS:

Tayler Bradshaw

Cambridge House

16 High Street

Saffron Walden

Essex

CB10 1AX

FIXED ASSETS

Intangible assets

4

50,000

75,000

Tangible assets

5

1,845,667

2,010,225

Investments

6

100,020

100,020

1,995,687

2,185,245

CURRENT ASSETS

Stocks

56,086

67,922

Debtors

7

479,250

104,095

Cash at bank and in hand

898,755

753,958

1,434,091

925,975

CREDITORS

Amounts falling due within one year

8

897,780

765,178

NET CURRENT ASSETS

536,311

160,797

TOTAL ASSETS LESS CURRENT LIABILITIES

2,531,998

2,346,042

CREDITORS

Amounts falling due after more than one year

9

(856,523

)

(930,452

)

PROVISIONS FOR LIABILITIES

(343,768

)

(379,667

)

NET ASSETS

1,331,707

1,035,923

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

1,331,706

1,035,922

SHAREHOLDERS' FUNDS

1,331,707

1,035,923

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 September 2026 and were signed by:

Hon Mrs A M M Murray - Director

1.	STATUTORY INFORMATION

Audley End Miniature Railway Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of ten years.

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.

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 machinery etc

-

25% on reducing balance, 10% on cost and at varying rates on cost

Stocks

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

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 balance sheet date.

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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 112 (2024 - 99 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

250,000

AMORTISATION

At 1 January 2025

175,000

Charge for year

25,000

At 31 December 2025

200,000

NET BOOK VALUE

At 31 December 2025

50,000

At 31 December 2024

75,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

3,271,429

Additions

40,288

At 31 December 2025

3,311,717

DEPRECIATION

At 1 January 2025

1,261,204

Charge for year

204,846

At 31 December 2025

1,466,050

NET BOOK VALUE

At 31 December 2025

1,845,667

At 31 December 2024

2,010,225

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2025

and 31 December 2025

100,020

NET BOOK VALUE

At 31 December 2025

100,020

At 31 December 2024

100,020

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade debtors

13,947

31,231

Other debtors

465,303

72,864

479,250

104,095

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Bank loans and overdrafts

38,339

53,333

Hire purchase contracts

35,561

32,654

Trade creditors

178,201

97,444

Taxation and social security

340,177

281,924

Other creditors

305,502

299,823

897,780

765,178

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/12/25

31/12/24

£

£

Bank loans

11,667

50,036

Hire purchase contracts

94,856

130,416

Other creditors

750,000

750,000

856,523

930,452