1 January 2024 false Taxfiler 2024.6 08691741business:PrivateLimitedCompanyLtd2024-01-012024-12-31 086917412023-12-31 086917412024-01-012024-12-31 08691741business:AuditExemptWithAccountantsReport2024-01-012024-12-31 08691741business:FilletedAccounts2024-01-012024-12-31 086917412024-12-31 08691741business:Director12024-01-012024-12-31 08691741business:RegisteredOffice2024-01-012024-12-31 086917412023-12-31 08691741core:WithinOneYear2024-12-31 08691741core:WithinOneYear2023-12-31 08691741core:AfterOneYear2024-12-31 08691741core:AfterOneYear2023-12-31 08691741core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 08691741core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 08691741core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 08691741core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 08691741core:PreviouslyStatedAmount2024-12-31 08691741core:PreviouslyStatedAmount2023-12-31 08691741business:SmallEntities2024-01-012024-12-31 08691741countries:EnglandWales2024-01-012024-12-31 08691741core:LandBuildings2024-01-012024-12-31 08691741core:PlantMachinery2024-01-012024-12-31 08691741core:MotorVehicles2024-01-012024-12-31 08691741core:FurnitureFittings2024-01-012024-12-31 08691741core:ComputerEquipment2024-01-012024-12-31 08691741core:LandBuildings2023-12-31 08691741core:PlantMachinery2023-12-31 08691741core:MotorVehicles2023-12-31 08691741core:FurnitureFittings2023-12-31 08691741core:ComputerEquipment2023-12-31 08691741core:LandBuildings2024-12-31 08691741core:PlantMachinery2024-12-31 08691741core:MotorVehicles2024-12-31 08691741core:FurnitureFittings2024-12-31 08691741core:ComputerEquipment2024-12-31 086917412023-01-012023-12-31 iso4217:GBP xbrli:pure
Company Registration No. 08691741 (England and Wales)
The Motorcycle Co SW Limited Unaudited accounts for the year ended 31 December 2024
The Motorcycle Co SW Limited Unaudited accounts Contents
Page
- 2 -
The Motorcycle Co SW Limited Company Information for the year ended 31 December 2024
Director
Mr Matthew Yates
Company Number
08691741 (England and Wales)
Registered Office
The Motorcycle Co Tuckers Maltings Teign Road Newton Abbot Devon TQ12 4AA England
Accountants
Mrs Catherine Flannery, FMAAT, FCCA, BSc (Hons) South Devon Accounting Ltd 6 Orchard Close Ogwell Newton Abbot TQ12 6AL
- 3 -
The Motorcycle Co SW Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
8,964 
10,835 
Current assets
Inventories
17,333 
9,000 
Debtors
800 
3,288 
Cash at bank and in hand
67 
(12)
18,200 
12,276 
Creditors: amounts falling due within one year
(26,374)
(18,871)
Net current liabilities
(8,174)
(6,595)
Total assets less current liabilities
790 
4,240 
Creditors: amounts falling due after more than one year
(620)
(4,220)
Net assets
170 
20 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
70 
(80)
Shareholders' funds
170 
20 
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 September 2025 and were signed on its behalf by
Mr Matthew Yates Director Company Registration No. 08691741
- 4 -
The Motorcycle Co SW Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
The Motorcycle Co SW Limited is a private company, limited by shares, registered in England and Wales, registration number 08691741. The registered office is The Motorcycle Co, Tuckers Maltings, Teign Road, Newton Abbot, Devon, TQ12 4AA, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
20% Reducing Balance Basis
Plant & machinery
20% Reducing Balance Basis
Motor vehicles
20% Reducing Balance Basis
Fixtures & fittings
20% Reducing Balance Basis
Computer equipment
20% Reducing Balance Basis
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
- 5 -
The Motorcycle Co SW Limited Notes to the Accounts for the year ended 31 December 2024
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 January 2024
2,678 
13,734 
15,505 
2,039 
100 
34,056 
Additions
- 
371 
- 
- 
- 
371 
At 31 December 2024
2,678 
14,105 
15,505 
2,039 
100 
34,427 
Depreciation
At 1 January 2024
2,393 
9,201 
9,892 
1,715 
20 
23,221 
Charge for the year
57 
981 
1,123 
65 
16 
2,242 
At 31 December 2024
2,450 
10,182 
11,015 
1,780 
36 
25,463 
Net book value
At 31 December 2024
228 
3,923 
4,490 
259 
64 
8,964 
At 31 December 2023
285 
4,533 
5,613 
324 
80 
10,835 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
415 
3,031 
Accrued income and prepayments
385 
257 
800 
3,288 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
3,600 
3,600 
VAT
1,407 
3,903 
Trade creditors
4,087 
2,810 
Taxes and social security
1,218 
1,126 
Loans from directors
15,262 
6,682 
Accruals
800 
750 
26,374 
18,871 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
620 
4,220 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
- 6 -