2023-03-012024-02-292024-02-29false11809570YORKSHIRE E-BIKES LTD2024-11-2947640iso4217:GBPxbrli:pure118095702023-03-01118095702024-02-29118095702023-03-012024-02-29118095702022-03-01118095702023-02-28118095702022-03-012023-02-2811809570bus:SmallEntities2023-03-012024-02-2911809570bus:AuditExempt-NoAccountantsReport2023-03-012024-02-2911809570bus:FullAccounts2023-03-012024-02-2911809570bus:PrivateLimitedCompanyLtd2023-03-012024-02-2911809570core:WithinOneYear2024-02-2911809570core:AfterOneYear2024-02-2911809570core:WithinOneYear2023-02-2811809570core:AfterOneYear2023-02-2811809570core:ShareCapital2024-02-2911809570core:SharePremium2024-02-2911809570core:RevaluationReserve2024-02-2911809570core:OtherReservesSubtotal2024-02-2911809570core:RetainedEarningsAccumulatedLosses2024-02-2911809570core:ShareCapital2023-02-2811809570core:SharePremium2023-02-2811809570core:RevaluationReserve2023-02-2811809570core:OtherReservesSubtotal2023-02-2811809570core:RetainedEarningsAccumulatedLosses2023-02-2811809570core:LandBuildings2024-02-2911809570core:PlantMachinery2024-02-2911809570core:Vehicles2024-02-2911809570core:FurnitureFittings2024-02-2911809570core:OfficeEquipment2024-02-2911809570core:NetGoodwill2024-02-2911809570core:IntangibleAssetsOtherThanGoodwill2024-02-2911809570core:ListedExchangeTraded2024-02-2911809570core:UnlistedNon-exchangeTraded2024-02-2911809570core:LandBuildings2023-02-2811809570core:PlantMachinery2023-02-2811809570core:Vehicles2023-02-2811809570core:FurnitureFittings2023-02-2811809570core:OfficeEquipment2023-02-2811809570core:NetGoodwill2023-02-2811809570core:IntangibleAssetsOtherThanGoodwill2023-02-2811809570core:ListedExchangeTraded2023-02-2811809570core:UnlistedNon-exchangeTraded2023-02-2811809570core:LandBuildings2023-03-012024-02-2911809570core:PlantMachinery2023-03-012024-02-2911809570core:Vehicles2023-03-012024-02-2911809570core:FurnitureFittings2023-03-012024-02-2911809570core:OfficeEquipment2023-03-012024-02-2911809570core:NetGoodwill2023-03-012024-02-2911809570core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2911809570core:ListedExchangeTraded2023-03-012024-02-2911809570core:UnlistedNon-exchangeTraded2023-03-012024-02-2911809570core:MoreThanFiveYears2023-03-012024-02-2911809570core:Non-currentFinancialInstruments2024-02-2911809570core:Non-currentFinancialInstruments2023-02-2811809570dpl:CostSales2023-03-012024-02-2911809570dpl:DistributionCosts2023-03-012024-02-2911809570core:LandBuildings2023-03-012024-02-2911809570core:PlantMachinery2023-03-012024-02-2911809570core:Vehicles2023-03-012024-02-2911809570core:FurnitureFittings2023-03-012024-02-2911809570core:OfficeEquipment2023-03-012024-02-2911809570dpl:AdministrativeExpenses2023-03-012024-02-2911809570core:NetGoodwill2023-03-012024-02-2911809570core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2911809570dpl:GroupUndertakings2023-03-012024-02-2911809570dpl:ParticipatingInterests2023-03-012024-02-2911809570dpl:GroupUndertakingscore:ListedExchangeTraded2023-03-012024-02-2911809570core:ListedExchangeTraded2023-03-012024-02-2911809570dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-03-012024-02-2911809570core:UnlistedNon-exchangeTraded2023-03-012024-02-2911809570dpl:CostSales2022-03-012023-02-2811809570dpl:DistributionCosts2022-03-012023-02-2811809570core:LandBuildings2022-03-012023-02-2811809570core:PlantMachinery2022-03-012023-02-2811809570core:Vehicles2022-03-012023-02-2811809570core:FurnitureFittings2022-03-012023-02-2811809570core:OfficeEquipment2022-03-012023-02-2811809570dpl:AdministrativeExpenses2022-03-012023-02-2811809570core:NetGoodwill2022-03-012023-02-2811809570core:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-2811809570dpl:GroupUndertakings2022-03-012023-02-2811809570dpl:ParticipatingInterests2022-03-012023-02-2811809570dpl:GroupUndertakingscore:ListedExchangeTraded2022-03-012023-02-2811809570core:ListedExchangeTraded2022-03-012023-02-2811809570dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-03-012023-02-2811809570core:UnlistedNon-exchangeTraded2022-03-012023-02-2811809570core:NetGoodwill2024-02-2911809570core:IntangibleAssetsOtherThanGoodwill2024-02-2911809570core:LandBuildings2024-02-2911809570core:PlantMachinery2024-02-2911809570core:Vehicles2024-02-2911809570core:FurnitureFittings2024-02-2911809570core:OfficeEquipment2024-02-2911809570core:AfterOneYear2024-02-2911809570core:WithinOneYear2024-02-2911809570core:ListedExchangeTraded2024-02-2911809570core:UnlistedNon-exchangeTraded2024-02-2911809570core:ShareCapital2024-02-2911809570core:SharePremium2024-02-2911809570core:RevaluationReserve2024-02-2911809570core:OtherReservesSubtotal2024-02-2911809570core:RetainedEarningsAccumulatedLosses2024-02-2911809570core:NetGoodwill2023-02-2811809570core:IntangibleAssetsOtherThanGoodwill2023-02-2811809570core:LandBuildings2023-02-2811809570core:PlantMachinery2023-02-2811809570core:Vehicles2023-02-2811809570core:FurnitureFittings2023-02-2811809570core:OfficeEquipment2023-02-2811809570core:AfterOneYear2023-02-2811809570core:WithinOneYear2023-02-2811809570core:ListedExchangeTraded2023-02-2811809570core:UnlistedNon-exchangeTraded2023-02-2811809570core:ShareCapital2023-02-2811809570core:SharePremium2023-02-2811809570core:RevaluationReserve2023-02-2811809570core:OtherReservesSubtotal2023-02-2811809570core:RetainedEarningsAccumulatedLosses2023-02-2811809570core:NetGoodwill2022-03-0111809570core:IntangibleAssetsOtherThanGoodwill2022-03-0111809570core:LandBuildings2022-03-0111809570core:PlantMachinery2022-03-0111809570core:Vehicles2022-03-0111809570core:FurnitureFittings2022-03-0111809570core:OfficeEquipment2022-03-0111809570core:AfterOneYear2022-03-0111809570core:WithinOneYear2022-03-0111809570core:ListedExchangeTraded2022-03-0111809570core:UnlistedNon-exchangeTraded2022-03-0111809570core:ShareCapital2022-03-0111809570core:SharePremium2022-03-0111809570core:RevaluationReserve2022-03-0111809570core:OtherReservesSubtotal2022-03-0111809570core:RetainedEarningsAccumulatedLosses2022-03-0111809570core:AfterOneYear2023-03-012024-02-2911809570core:WithinOneYear2023-03-012024-02-2911809570core:Non-currentFinancialInstrumentscore:CostValuation2023-03-012024-02-2911809570core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-012024-02-2911809570core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-012024-02-2911809570core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-012024-02-2911809570core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-012024-02-2911809570core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-012024-02-2911809570core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-012024-02-2911809570core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-012024-02-2911809570core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-012024-02-2911809570core:Non-currentFinancialInstrumentscore:CostValuation2024-02-2911809570core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-02-2911809570core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-02-2911809570core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-02-2911809570core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-02-2911809570core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-02-2911809570core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-02-2911809570core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-02-2911809570core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-02-2911809570core:Non-currentFinancialInstrumentscore:CostValuation2023-02-2811809570core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-02-2811809570core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-02-2811809570core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-02-2811809570core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-02-2811809570core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-02-2811809570core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-02-2811809570core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-02-2811809570core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-02-2811809570bus:Director12023-03-012024-02-2911809570bus:Director22023-03-012024-02-2911809570core:FurnitureFittingsToolsEquipment2023-02-2811809570core:FurnitureFittingsToolsEquipment2024-02-2911809570core:FurnitureFittingsToolsEquipment2023-03-012024-02-29

YORKSHIRE E-BIKES LTD

Registered Number
11809570
(England and Wales)

Unaudited Financial Statements for the Year ended
29 February 2024

YORKSHIRE E-BIKES LTD
Company Information
for the year from 1 March 2023 to 29 February 2024

Directors

GOODALL, Deborah Michelle
WRIGHT, Andrew

Registered Address

37-39 Westgate
Thirsk
YO7 1QR

Registered Number

11809570 (England and Wales)
YORKSHIRE E-BIKES LTD
Balance Sheet as at
29 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets310,52213,153
10,52213,153
Current assets
Stocks477,850102,000
Debtors53,5513,902
Cash at bank and on hand62,99677,029
144,397182,931
Creditors amounts falling due within one year6(114,249)(138,454)
Net current assets (liabilities)30,14844,477
Total assets less current liabilities40,67057,630
Creditors amounts falling due after one year7(27,651)(41,158)
Provisions for liabilities9(1,727)(2,167)
Net assets11,29214,305
Capital and reserves
Called up share capital100100
Profit and loss account11,19214,205
Shareholders' funds11,29214,305
The financial statements were approved and authorised for issue by the Board of Directors on 29 November 2024, and are signed on its behalf by:
WRIGHT, Andrew
Director
Registered Company No. 11809570
YORKSHIRE E-BIKES LTD
Notes to the Financial Statements
for the year ended 29 February 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Vehicles20
Office Equipment20
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year34
3.Tangible fixed assets

Vehicles

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 March 2325,053-68625,739
At 29 February 2425,053-68625,739
Depreciation and impairment
At 01 March 2312,226360-12,586
Charge for year2,56566-2,631
At 29 February 2414,791426-15,217
Net book value
At 29 February 2410,262(426)68610,522
At 28 February 2312,827(360)68613,153
4.Stocks

2024

2023

££
Finished goods77,850102,000
Total77,850102,000
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables8961,188
Other debtors2,1672,264
Prepayments and accrued income488450
Total3,5513,902
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables17,58116,639
Bank borrowings and overdrafts10,64810,648
Taxation and social security1,164805
Finance lease and HP contracts3,7183,718
Other creditors79,229104,907
Accrued liabilities and deferred income1,9091,737
Total114,249138,454
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts17,90428,036
Other creditors9,74713,122
Total27,65141,158
Bank borrowings and overdrafts do not have any security over the assets of the company.
8.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts9,74713,122
9.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)1,7272,167
Total1,7272,167