REGISTERED NUMBER: SC226398 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

A I M Rail Consultants Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A Flanagan

SECRETARY:

Mrs G Flanagan

REGISTERED OFFICE:

Dunjarg Farm

Castle Douglas

DG7 3ES

REGISTERED NUMBER:

SC226398 (Scotland)

ACCOUNTANTS:

Anderson Barrowcliff Limited

Chartered Accountants

3 Kingfisher Court

Bowesfield Park

Stockton on Tees

TS18 3EX

FIXED ASSETS

Property, plant and equipment

4

3,784

7,909

CURRENT ASSETS

Debtors

5

27,200

24,400

Cash at bank

7,351

-

34,551

24,400

CREDITORS

Amounts falling due within one year

6

7,426

14,579

NET CURRENT ASSETS

27,125

9,821

TOTAL ASSETS LESS CURRENT LIABILITIES

30,909

17,730

CREDITORS

Amounts falling due after more than one year

7

1,712,471

1,694,011

NET LIABILITIES

(1,681,562

)

(1,676,281

)

CAPITAL AND RESERVES

Called up share capital

8

3

3

Retained earnings

(1,681,565

)

(1,676,284

)

SHAREHOLDERS' FUNDS

(1,681,562

)

(1,676,281

)

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 his 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:

A Flanagan - Director

1.	STATUTORY INFORMATION

A I M Rail Consultants Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

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.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets

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

Motor vehicles

-

25% on cost

Computer equipment

-

5% to 6.67% on cost

Taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved tax losses and other deferred tax assets are recognise 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences.

Going concern

At 31st December 2025 the company had net liabilities of £1,681,562. Included in long term creditors is a loan from the Director for £1,712,471.The Director has confirmed his willingness to continue his financial support of the company for the foreseeable future and as such the company is reliant upon this support to enable it to remain a going concern.

Debtors and creditors receivable/payable

Debtors and creditors with no stated interest rate and receivable or payable are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in other administrative expenses.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

16,500

1,912

18,412

DEPRECIATION

At 1 January 2025

8,594

1,909

10,503

Charge for year

4,125

-

4,125

At 31 December 2025

12,719

1,909

14,628

NET BOOK VALUE

At 31 December 2025

3,781

3

3,784

At 31 December 2024

7,906

3

7,909

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

19,200

14,400

Prepayments and accrued income

8,000

10,000

27,200

24,400

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

8,028

Taxation

1,157

748

VAT

2,975

2,401

Accrued expenses

3,294

3,402

7,426

14,579

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Director's loan account

1,712,471

1,694,011

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

3

Ordinary

£1

3

3