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A2 Motorcycle Centre Ltd
Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08475244
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 40,679 43,936
40,679 43,936
CURRENT ASSETS
Stocks 5 724,733 851,607
Debtors 6 82,539 70,358
Cash at bank and in hand 86,565 248
893,837 922,213
Creditors: Amounts Falling Due Within One Year 7 (978,434 ) (992,418 )
NET CURRENT ASSETS (LIABILITIES) (84,597 ) (70,205 )
TOTAL ASSETS LESS CURRENT LIABILITIES (43,918 ) (26,269 )
Creditors: Amounts Falling Due After More Than One Year 8 (234,957 ) (46,226 )
NET LIABILITIES (278,875 ) (72,495 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (278,876 ) (72,496 )
SHAREHOLDERS' FUNDS (278,875) (72,495)
Page 1
Page 2
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Deborah Scarborough
Director
30/01/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
A2 Motorcycle Centre Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08475244 . The registered office is C/O Best Choice Chartered Accountants, Office 30, Kingfisher House, 21-23 Elmfield Road, Bromley, BR1 1LT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 20% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including director, during the year were 5 (2023: 6)
5 6
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2023 58,690 4,994 31,726 1,006 96,416
Additions 5,791 - - 1,977 7,768
As at 30 April 2024 64,481 4,994 31,726 2,983 104,184
...CONTINUED
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Page 4
Depreciation
As at 1 May 2023 26,475 1,248 24,317 440 52,480
Provided during the period 7,601 936 1,852 636 11,025
As at 30 April 2024 34,076 2,184 26,169 1,076 63,505
Net Book Value
As at 30 April 2024 30,405 2,810 5,557 1,907 40,679
As at 1 May 2023 32,215 3,746 7,409 566 43,936
5. Stocks
2024 2023
£ £
Finished goods 724,733 851,607
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 60,221 70,358
Director's loan account 22,318 -
82,539 70,358
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 725,034 736,390
Bank loans and overdrafts 65,869 74,249
Other taxes and social security 79,010 77,260
VAT 101,873 94,830
Accruals and deferred income 2,921 1,747
Director's loan account - 2,948
Amounts owed to group undertakings 3,727 4,994
978,434 992,418
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 234,957 46,226
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2023 Amounts advanced Amounts repaid Amounts written off As at 30 April 2024
£ £ £ £ £
Miss Deborah Scarborough (2,948 ) 159,168 133,902 - 22,318
The above loan is unsecured, interest free and repayable on demand.
11. Related Party Transactions
Bickley Building Services LtdBickley Building Services Ltd is an associated company to A2 Motorcycle Centre Ltd.

Bickley Building Services Ltd

Bickley Building Services Ltd is an associated company to A2 Motorcycle Centre Ltd.

As at year end, the amount owed to Bickley Building Services Ltd was £3,727.00 (2023: £4,994.00)
Page 5