REGISTERED NUMBER: 01095639 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ESSEX LOCOMOTIVE SOCIETY LIMITED (THE)

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

W A Parrish

G D Parrish

Mrs H J Parrish

N M Ashburner

S R Dickinson

SECRETARY:

W A Parrish

REGISTERED OFFICE:

2B Lowdale Lane

Sleights

Whitby

North Yorkshire

YO225BU

REGISTERED NUMBER:

01095639 (England and Wales)

FIXED ASSETS

Property, plant and equipment

4

30,653

30,871

CURRENT ASSETS

Debtors

5

96,029

86,000

Cash at bank and in hand

32,238

46,675

128,267

132,675

CREDITORS

Amounts falling due within one year

6

82,742

56,368

NET CURRENT ASSETS

45,525

76,307

TOTAL ASSETS LESS CURRENT LIABILITIES

76,178

107,178

CAPITAL AND RESERVES

Called up share capital

34,040

34,040

Share premium

51,680

51,680

Capital redemption reserve

8,860

8,860

Retained earnings

(18,402

)

12,598

SHAREHOLDERS' FUNDS

76,178

107,178

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 directors acknowledge their 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 Board of Directors and authorised for issue on 15 September 2026 and were signed on its behalf by:

N M Ashburner - Director

1.	STATUTORY INFORMATION

Essex Locomotive Society Limited (The) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Revenue represents goods and services supplied, excluding value added tax. Revenue is recognised to the extent that the company has obtained the right to consideration through its performance and is measured at the fair value of the right to consideration.

Tangible fixed assets

The steam locomotive has been included in the balance sheet at residual value. No depreciation has been provided in the current year which is a departure from the requirements of the Companies Act 2006. In the opinion of the directors the current value of the locomotive is of more significance and any further provision of depreciation would not give a true and fair view.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

£

COST

At 1 January 2025

and 31 December 2025

31,550

DEPRECIATION

At 1 January 2025

679

Charge for year

218

At 31 December 2025

897

NET BOOK VALUE

At 31 December 2025

30,653

At 31 December 2024

30,871

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

-

9

Other debtors

272

568

272

577

Amounts falling due after more than one year:

Other debtors

95,757

85,423

Aggregate amounts

96,029

86,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

200

296

Other creditors

82,542

56,072

82,742

56,368