REGISTERED NUMBER: 13708577 (England and Wales)

Financial Statements

for the Year Ended 31 December 2024

for

Biker Group Concrete Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

B R Biker

M A Biker

S J J Biker

H M Pearson

REGISTERED OFFICE:

Moor Park

Moor Road

Leyburn

North Yorkshire

DL8 5LA

REGISTERED NUMBER:

13708577 (England and Wales)

SENIOR STATUTORY AUDITOR:

Kevin Shotton BA BFP FCA

AUDITORS:

Clive Owen LLP

Chartered Accountants

& Statutory Auditors

140 Coniscliffe Road

Darlington

County Durham

DL3 7RT

FIXED ASSETS

Intangible assets

4

21,667

-

Tangible assets

5

1,883,527

1,377,227

1,905,194

1,377,227

CURRENT ASSETS

Stocks

6

127,484

107,026

Debtors

7

2,868,140

1,183,769

Cash at bank

404,632

1,387,369

3,400,256

2,678,164

CREDITORS

Amounts falling due within one year

8

(2,604,673

)

(2,298,652

)

NET CURRENT ASSETS

795,583

379,512

TOTAL ASSETS LESS CURRENT LIABILITIES

2,700,777

1,756,739

CREDITORS

Amounts falling due after more than one year

9

(762,966

)

(554,488

)

PROVISIONS FOR LIABILITIES

12

(407,128

)

(281,620

)

NET ASSETS

1,530,683

920,631

CAPITAL AND RESERVES

Called up share capital

13

100

100

Retained earnings

1,530,583

920,531

SHAREHOLDERS' FUNDS

1,530,683

920,631

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 30 September 2025 and were signed on its behalf by:

B R Biker - Director

1.	STATUTORY INFORMATION

Biker Group Concrete 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.

There were no material departures from that standard.

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Any related party transactions were on commercial terms.

Turnover

Turnover is measured at fair value of the consideration received or receivable, net of discounts and value added taxed.

Income Recognition

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

2% on cost

Plant and machinery

-

10% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Tangible fixed assets are measured at cost less accumulated depreciation and impairment.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 25 (2023 - 20 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

Additions

32,500

At 31 December 2024

32,500

AMORTISATION

Amortisation for year

10,833

At 31 December 2024

10,833

NET BOOK VALUE

At 31 December 2024

21,667

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 January 2024

-

316,577

10,208

1,289,172

1,615,957

Additions

7,626

270,047

1,933

664,950

944,556

Disposals

-

-

-

(104,233

)

(104,233

)

At 31 December 2024

7,626

586,624

12,141

1,849,889

2,456,280

DEPRECIATION

At 1 January 2024

-

29,982

2,606

206,142

238,730

Charge for year

64

59,776

1,670

325,325

386,835

Eliminated on disposal

-

-

-

(52,812

)

(52,812

)

At 31 December 2024

64

89,758

4,276

478,655

572,753

NET BOOK VALUE

At 31 December 2024

7,562

496,866

7,865

1,371,234

1,883,527

At 31 December 2023

-

286,595

7,602

1,083,030

1,377,227

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 January 2024

122,500

1,036,499

1,158,999

Additions

-

664,950

664,950

Disposals

-

(104,233

)

(104,233

)

Transfer to ownership

-

(145,768

)

(145,768

)

At 31 December 2024

122,500

1,451,448

1,573,948

DEPRECIATION

At 1 January 2024

5,572

115,180

120,752

Charge for year

11,693

261,575

273,268

Eliminated on disposal

-

(52,812

)

(52,812

)

Transfer to ownership

-

(52,477

)

(52,477

)

At 31 December 2024

17,265

271,466

288,731

NET BOOK VALUE

At 31 December 2024

105,235

1,179,982

1,285,217

At 31 December 2023

116,928

921,319

1,038,247

6.

STOCKS

2024

2023

£

£

Stocks

127,484

107,026

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

885,824

786,118

Amounts owed by group undertakings

1,971,637

391,606

Other debtors

9,382

4,748

Prepayments and accrued income

1,297

1,297

2,868,140

1,183,769

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Hire purchase contracts (see note 10)

314,786

167,691

Trade creditors

1,254,034

606,640

Amounts owed to group undertakings

482,410

1,232,359

Taxation and social security

235,336

209,455

Other creditors

256,204

23,394

Accruals and deferred income

61,903

59,113

2,604,673

2,298,652

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Hire purchase contracts (see note 10)

762,966

554,488

10.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2024

2023

£

£

Net obligations repayable:

Within one year

314,786

167,691

Between one and five years

762,966

554,488

1,077,752

722,179

Non-cancellable

operating leases

2024

2023

£

£

Within one year

10,247

10,231

Between one and five years

7,357

7,105

17,604

17,336

11.	SECURED DEBTS

The following secured debts are included within creditors:

2024

2023

£

£

Hire purchase contracts

1,077,752

722,179

The hire purchase creditors are secured against the assets on which they relate.

12.	PROVISIONS FOR LIABILITIES

2024

2023

£

£

Deferred tax

407,128

281,620

Deferred

tax

£

Balance at 1 January 2024

281,620

Accelerated capital allowances

125,508

Balance at 31 December 2024

407,128

13.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary

£1

100

100

14.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Kevin Shotton BA BFP FCA (Senior Statutory Auditor)

for and on behalf of Clive Owen LLP

15.	CONTINGENT LIABILITIES

The company has a £1,000,000 group overdraft arrangement held with AWB Autos Limited, Biker Group Haulage and Aggregates Ltd, Biker Group Groundworks Ltd, Biker Group Construction Ltd, Biker Group Holdings Ltd and Biker Bespoke Ltd. As at the year end the group facility is not overdrawn.

16.	ULTIMATE PARENT COMPANY

The immediate and ultimate parent company is Biker Group Holdings Limited, a company registered in England and Wales, The registered office is Moor Park, Moor Road, Leyburn, North Yorkshire, DL8 5LA.