REGISTERED NUMBER: 07491723 (England and Wales)

Railway Motors Limited

Unaudited Financial Statements for the Year Ended 31 January 2026

Directors:

Sarah Louise Barker

Andrew Edward Barker

Registered office:

228 Church Street

Westhoughton

Bolton

Greater Manchester

BL5 3QW

Registered number:

07491723 (England and Wales)

Accountants:

Leach Briely

Craven House

32 Lee Lane

Horwich

Bolton

Greater Manchester

BL6 7BY

Fixed assets

Intangible assets

4

30,000

30,000

Tangible assets

5

282,631

285,910

312,631

315,910

Current assets

Stocks

3,500

3,500

Debtors

6

10,088

7,708

Cash at bank and in hand

121,558

185,208

135,146

196,416

Creditors

Amounts falling due within one year

7

270,194

366,788

Net current liabilities

(135,048

)

(170,372

)

Total assets less current liabilities

177,583

145,538

Provisions for liabilities

8

2,792

3,829

Net assets

174,791

141,709

Capital and reserves

Called up share capital

9

100

100

Retained earnings

174,691

141,609

Shareholders' funds

174,791

141,709

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 October 2026 and were signed on its behalf by:

Andrew Edward Barker - Director

1.	Statutory information

Railway Motors Limited 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 for motor vehicle repairs and servicing undertaken by the company during the year.

Goodwill

Amortisation of goodwill has not been provided for by the company as in the opinion of the directors it has an indefinite economic life. This accounting policy departs from the usual requirements of FRS 102 to amortise goodwill over a finite period. The effect of the departure is that amortisation as required by the requirement of FRS 102 has not been accounted for. If amortisation has been accounted for the charge for the year would have amounted to £3,000 and the profit for the year reduced accordingly.

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

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Stocks

Stocks are measured at estimated cost.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

Taxation

The taxation expense represents the aggregate amount of current tax recognised in the reporting year . Tax is recognised in the statement of income and retained earnings. Current tax is recognised on taxable profit for the current year.

Current tax is measured at the amounts of tax expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the reporting 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.

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 6 (2025 - 5 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 February 2025

and 31 January 2026

30,000

Net book value

At 31 January 2026

30,000

At 31 January 2025

30,000

5.	Tangible fixed assets

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

Cost

At 1 February 2025

and 31 January 2026

271,462

17,592

4,041

16,070

309,165

Depreciation

At 1 February 2025

-

12,439

2,546

8,270

23,255

Charge for year

-

1,030

299

1,950

3,279

At 31 January 2026

-

13,469

2,845

10,220

26,534

Net book value

At 31 January 2026

271,462

4,123

1,196

5,850

282,631

At 31 January 2025

271,462

5,153

1,495

7,800

285,910

6.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

8,155

6,412

Other debtors

1,933

1,296

10,088

7,708

7.

Creditors: amounts falling due within one year

2026

2025

£

£

Trade creditors

26,727

27,052

Taxation and social security

41,544

63,651

Other creditors

201,923

276,085

270,194

366,788

8.	Provisions for liabilities

2026

2025

£

£

Deferred tax

2,792

3,829

Deferred

tax

£

Balance at 1 February 2025

3,829

Unused amounts reversed during year

(1,037

)

Balance at 31 January 2026

2,792

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary shares

1.00

100

100