Company No: 06903399 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Simon Edward Jamieson
	Andrew Thorpe

REGISTERED OFFICE	91 Dales Road
	Ipswich
	Suffolk
	IP1 4JR
	United Kingdom

COMPANY NUMBER

06903399 (England and Wales)

CHARTERED ACCOUNTANTS	Gascoynes
	Gascoyne House
	Moseleys Farm Business Centre
	Fornham All Saints
	Bury St Edmunds
	Suffolk
	IP28 6JY

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	284,122		320,511
		284,122		320,511
Current assets
Stocks	4	166,559		307,115
Debtors	5	883,594		1,143,210
Cash at bank and in hand		45,531		623,934
		1,095,684		2,074,259
Creditors: amounts falling due within one year	6	( 1,024,126)		( 1,104,919)
Net current assets		71,558		969,340
Total assets less current liabilities		355,680		1,289,851
Net assets		355,680		1,289,851
Capital and reserves
Called-up share capital	7	50,001		50,001
Revaluation reserve		214,187		231,437
Profit and loss account		91,492		1,008,413
Total shareholder's funds		355,680		1,289,851

For the financial 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.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of RT Infrastructure Solutions Limited (registered number: 06903399) were approved and authorised for issue by the Board of Directors on 09 October 2026. They were signed on its behalf by:

Simon Edward Jamieson Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

RT Infrastructure Solutions Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 91 Dales Road, Ipswich, Suffolk, IP1 4JR, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

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

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is generated by supply of multi-skilled workforce and infrastructure projects to the rail industry and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
- the Company has transferred the significant risks and rewards of ownership to the buyer;
- the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
- the amount of revenue can be measured reliably;
- it is probable that the Company will receive the consideration due under the transaction; and
- the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
- the amount of revenue can be measured reliably;
- it is probable that the Company will receive the consideration due under the contract;
- the stage of completion of the contract at the end of the reporting period can be measured reliably; and
- the costs incurred and the costs to complete the contract can be measured reliably.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

Taxation

Current tax
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	20 years straight line
Plant and machinery	5 years straight line
Vehicles	20 % reducing balance
Computer equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Revaluation of tangible fixed asset

Training centre equipment is carried at current year value at fair value as determined by the directors at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the Statement of Financial Position date.

Revaluation gains and losses are recognised in the Statement of Comprehensive Income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	51		77

3. Tangible assets

	Land and buildings		Plant and machinery		Vehicles		Computer equipment		Total
	£		£		£		£		£
Cost
At 01 April 2025	375,000		82,784		53,806		57,230		568,820
At 31 March 2026	375,000		82,784		53,806		57,230		568,820
Accumulated depreciation
At 01 April 2025	123,437		58,062		22,706		44,104		248,309
Charge for the financial year	18,750		4,216		6,160		7,263		36,389
At 31 March 2026	142,187		62,278		28,866		51,367		284,698
Net book value
At 31 March 2026	232,813		20,506		24,940		5,863		284,122
At 31 March 2025	251,563		24,722		31,100		13,126		320,511

4. Stocks

	2026		2025
	£		£
Stocks	64,900		64,900
Work in progress	101,659		242,215
	166,559		307,115

5. Debtors

	2026		2025
	£		£
Trade debtors	509,695		964,810
Corporation tax	212,396		77,965
Other debtors	161,503		100,435
	883,594		1,143,210

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	328,500		493,950
Amounts owed to Group undertakings	284,595		289,440
Other taxation and social security	108,875		64,111
Other creditors	302,156		257,418
	1,024,126		1,104,919

7. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
50,001 Ordinary shares of £ 1.00 each	50,001		50,001

8. Financial commitments

Commitments

Capital commitments are as follows:

	2026		2025
	£		£
Contracted for but not provided for:
Other	631,438		723,904

Total future minimum lease payments under non-cancellable operating leases are as follows:

	2026		2025
	£		£
Within one year	92,466		92,466
Between one and five years	348,111		348,111
After five years	190,861		283,327
	631,438		723,904

9. Related party transactions

Transactions with the entity's directors

At the balance sheet date, included within other creditors is amounts owed to one of the directors totalling to £1,244 (2025 - £1,319). The amounts advanced totalled to £nil and the amounts repaid totalled to £75. Interest was not due on this loan.

At the balance sheet date, included within other debtors is amounts owed by one of the directors totalling to £3,850 (2025 - £3,000). The amounts advanced totalled to £5,750 and the amounts repaid totalled to £4,900. Interest was not due on this loan.

Other related party transactions

A loan provided to the parent company by the RT Executive Pension Fund is subject to a fixed charge on the shares of RT Infrastructure Solutions Limited and all related rights. The term of the loan is 5 years at an annual interest rate of 5%.