REGISTERED NUMBER: 13708606 (England and Wales)

Financial Statements

for the Year Ended 31 December 2024

for

Biker Group Construction 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:

13708606 (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

Tangible assets

4

40,727

5,976

CURRENT ASSETS

Stocks

5

265,403

149,030

Debtors

6

930,495

838,027

Cash at bank and in hand

357,572

50

1,553,470

987,107

CREDITORS

Amounts falling due within one year

7

(1,146,936

)

(768,828

)

NET CURRENT ASSETS

406,534

218,279

TOTAL ASSETS LESS CURRENT LIABILITIES

447,261

224,255

CREDITORS

Amounts falling due after more than one year

8

(25,748

)

-

PROVISIONS FOR LIABILITIES

11

(9,653

)

(1,321

)

NET ASSETS

411,860

222,934

CAPITAL AND RESERVES

Called up share capital

12

100

100

Retained earnings

411,760

222,834

SHAREHOLDERS' FUNDS

411,860

222,934

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 Construction 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" 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 taxes. Turnover includes revenue from the rendering of services.

Income Recognition

Turnover from rendering of services is recognised by reference to the stage of completion.

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.

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

Stock is valued at the lower of cost and estimated selling price less costs to sell after making due allowance for obsolete and slow moving items.

Cost includes all direct expenditure and appropriate proportion of fixed and variable overheads.

Stock is measured on a first in first out basis.

Work in progress

Work in progress is measured based on valuation of works complete to the year end date.

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 17 (2023 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 January 2024

5,245

2,747

-

7,992

Additions

-

944

43,875

44,819

At 31 December 2024

5,245

3,691

43,875

52,811

DEPRECIATION

At 1 January 2024

1,027

989

-

2,016

Charge for year

434

493

9,141

10,068

At 31 December 2024

1,461

1,482

9,141

12,084

NET BOOK VALUE

At 31 December 2024

3,784

2,209

34,734

40,727

At 31 December 2023

4,218

1,758

-

5,976

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

Motor

vehicles

£

COST

Additions

43,875

At 31 December 2024

43,875

DEPRECIATION

Charge for year

9,141

At 31 December 2024

9,141

NET BOOK VALUE

At 31 December 2024

34,734

5.

STOCKS

2024

2023

£

£

Stocks

5,000

5,000

Work-in-progress

260,403

144,030

265,403

149,030

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

255,098

164,102

Amounts owed by group undertakings

675,036

673,564

Prepayments and accrued income

361

361

930,495

838,027

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

-

138,993

Hire purchase contracts (see note 9)

7,158

-

Trade creditors

131,096

82,478

Amounts owed to group undertakings

796,762

419,312

Amounts owed to participating interests

105

105

Taxation and social security

175,728

103,712

Other creditors

20,637

14,978

Accruals and deferred income

15,450

9,250

1,146,936

768,828

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Hire purchase contracts (see note 9)

25,748

-

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2024

2023

£

£

Net obligations repayable:

Within one year

7,158

-

Between one and five years

25,748

-

32,906

-

Non-cancellable

operating leases

2024

2023

£

£

Within one year

22,573

21,167

Between one and five years

39,553

42,885

62,126

64,052

10.	SECURED DEBTS

The following secured debts are included within creditors:

2024

2023

£

£

Hire Purchase

32,906

-

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

11.	PROVISIONS FOR LIABILITIES

2024

2023

£

£

Deferred tax

9,653

1,321

Deferred

tax

£

Balance at 1 January 2024

1,321

Accelerated capital allowances

8,332

Balance at 31 December 2024

9,653

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary

1

100

100

13.	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

14.	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 Concrete Ltd, Biker Group Holdings Ltd and Biker Bespoke Ltd. As at the year end the group facility is not overdrawn.

15.	ULTIMATE PARENT COMPANY

The 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.