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Company Registration No. 13196274 (England and Wales)
ELECTRON CYCLES LIMITED Unaudited accounts for the year ended 28 February 2025
ELECTRON CYCLES LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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ELECTRON CYCLES LIMITED Company Information for the year ended 28 February 2025
Directors
Deborah Janssen Francis Janssen
Company Number
13196274 (England and Wales)
Registered Office
4 CROSS TREE CENTRE CAEN STREET BRAUNTON EX33 1AA ENGLAND
Accountants
North Devon Accounts 4 Cross Tree Centre Caen Street Braunton Devon EX33 1AA
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ELECTRON CYCLES LIMITED Statement of financial position as at 28 February 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
70,729 
33,345 
Current assets
Inventories
82,698 
79,429 
Debtors
5
11,792 
31,645 
Cash at bank and in hand
4,309 
34,620 
98,799 
145,694 
Creditors: amounts falling due within one year
6
(123,994)
(178,089)
Net current liabilities
(25,195)
(32,395)
Net assets
45,534 
950 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
45,533 
949 
Shareholders' funds
45,534 
950 
For the year ending 28 February 2025 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 directors acknowledge their 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 of Directors and authorised for issue on 30 June 2025 and were signed on its behalf by
Francis Janssen Director Company Registration No. 13196274
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ELECTRON CYCLES LIMITED Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
ELECTRON CYCLES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13196274. The registered office is 4 CROSS TREE CENTRE, CAEN STREET, BRAUNTON, EX33 1AA, 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:
Plant & machinery
18% Reducing balance
Motor vehicles
18% Reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2024
22,679 
30,744 
53,423 
Additions
- 
69,191 
69,191 
Disposals
- 
(29,528)
(29,528)
At 28 February 2025
22,679 
70,407 
93,086 
Depreciation
At 1 March 2024
6,253 
13,825 
20,078 
Charge for the year
2,957 
12,569 
15,526 
On disposals
- 
(13,247)
(13,247)
At 28 February 2025
9,210 
13,147 
22,357 
Net book value
At 28 February 2025
13,469 
57,260 
70,729 
At 29 February 2024
16,426 
16,919 
33,345 
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ELECTRON CYCLES LIMITED Notes to the Accounts for the year ended 28 February 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
6,442 
245 
Accrued income and prepayments
5,350 
31,400 
11,792 
31,645 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
- 
27,000 
VAT
7,199 
8,789 
Obligations under finance leases and hire purchase contracts
- 
19,240 
Trade creditors
- 
34,792 
Taxes and social security
4,190 
(7,289)
Other creditors
(11)
26 
Loans from directors
111,516 
94,411 
Accruals
1,100 
1,120 
123,994 
178,089 
7
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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