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LESLIE BIKE SHOP LTD

Registered Number
SC368476
(Scotland)

Unaudited Financial Statements for the Year ended
30 November 2024

LESLIE BIKE SHOP LTD
Company Information
for the year from 1 December 2023 to 30 November 2024

Director

Bryan Thomas MOODIE

Registered Address

Bankhead Industrial Estate
Blackwood Way
Glenrothes
KY7 6JF

Registered Number

SC368476 (Scotland)
LESLIE BIKE SHOP LTD
Balance Sheet as at
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3100,000100,000
Tangible assets433,12444,534
133,124144,534
Current assets
Stocks333,547347,415
Debtors8,5478,791
Cash at bank and on hand194,129143,126
536,223499,332
Creditors amounts falling due within one year(143,749)(153,925)
Net current assets (liabilities)392,474345,407
Total assets less current liabilities525,598489,941
Creditors amounts falling due after one year-(833)
Net assets525,598489,108
Capital and reserves
Called up share capital100100
Profit and loss account525,498489,008
Shareholders' funds525,598489,108
The financial statements were approved and authorised for issue by the Director on 29 August 2025, and are signed on its behalf by:
Bryan Thomas MOODIE
Director
Registered Company No. SC368476
LESLIE BIKE SHOP LTD
Notes to the Financial Statements
for the year ended 30 November 2024

1.Accounting policies
Statutory information
Leslie Bikeshop Ltd is a private company limited by shares and registered in Scotland. 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 accordance with FRS 102, including the provisions of Section 1A. There were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
At the time of signing these financial statements, the director has a reasonable expectation that the company has adequate resource to continue in operational existence for the foreseeable future. In reaching this conclusion, the director has assessed the ongoing cashflow requirements of the company, also setting realistic targets on sales, stock purchasing and cost control measures in the coming year. The director has therefore concluded that they can continue to adopt the going concern basis in preparing these financial statements.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
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.
Employee benefits
The company operates a defined contribution pension scheme. Payments to defined contribution plans are expensed in the period to which they relate.
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.
Intangible assets
Intangible fixed assets are measured at cost less any accumulated amortisation and impairment losses where applicable.
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:
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price, less any associated costs to enable such sales to complete. Costs include all amounts related to the purchase, conversion and other processes in bringing stock to its present location and condition ready for sale. Cost is calculated using the "First-in, First-out" basis. Provision is made for damaged, obsolete and slow moving items of stock where appropriate.
2.Average number of employees

20242023
Average number of employees during the year89
3.Intangible assets

Total

£
Cost or valuation
At 01 December 23100,000
At 30 November 24100,000
Net book value
At 30 November 24100,000
At 30 November 23100,000
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 December 2354,151
At 30 November 2454,151
Depreciation and impairment
At 01 December 239,617
Charge for year11,410
At 30 November 2421,027
Net book value
At 30 November 2433,124
At 30 November 2344,534
5.Related party transactions
The company is a wholly owned subsidiary of Lomond Bicycle Services Limited, company number SC639839, of registered address 41 Westbank, Auchtermuchty, Cupar, Fife, KY14 7LA.