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Registered number: 08775019
The UK Electric Bike Company Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
The UK Electric Bike Company Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
The UK Electric Bike Company Ltd
Statement of Financial Position
As At 31 March 2025
Statement of Financial Position
Registered number: 08775019

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 129,451 |  | 172,166
|  |  | 129,451 |  | 172,166
CURRENT ASSETS
Stocks | 5 | 1,764,839 |  | 2,058,960 |
Debtors | 6 | 232,251 |  | 305,405 |
Cash at bank and in hand |  | 482,702 |  | 365,906 |
|  | 2,479,792 |  | 2,730,271 |
Creditors: Amounts Falling Due Within One Year | 7 | (349,450 ) |  | (406,552 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,130,342 |  | 2,323,719
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,259,793 |  | 2,495,885
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (19,403 )
NET ASSETS |  |  | 2,259,793 |  | 2,476,482
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Income Statement |  |  | 2,259,792 |  | 2,476,481
SHAREHOLDERS' FUNDS |  |  | 2,259,793 |  | 2,476,482

Page 1
Page 2
The UK Electric Bike Company Ltd
Statement of Financial Position (continued)
As At 31 March 2025
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mr M P Brown Director
27 October 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
The UK Electric Bike Company Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
The UK Electric Bike Company Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08775019 . The registered office is Unit A Crondall Place, Coxbridge Business Park, Farnham, Surrey, GU10 5EH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The presentation currency of the financial statements is the Pound Sterling (£).
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of bicycles, parts and accessories is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on dispatch of the goods.
Rendering of services
Turnover from servicing and repairs is recognised when significant risks and rewards of ownership of the contract have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on the date of sale.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | over the term of the lease
Plant & Machinery | 20% on cost
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 20% on cost
Computer Equipment | 33% on cost

2.4. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs.
2.6. Financial Instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Financial instruments include debtors and creditors receivable or payable within one year and cash and bank balances.
Financial assets that are measured at cost and amortised cost are assessed at each balance sheet date for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in profit and loss.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
The UK Electric Bike Company Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
2.10. Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 8)
7 8
4. Tangible Assets

| Land & Buildings | Plant & Machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 5,202 | 273,375 | 278,577
Additions | - | 1,082 | 1,082
Disposals | - | (550 ) | (550 )
As at 31 March 2025 | 5,202 | 273,907 | 279,109
Depreciation
As at 1 April 2024 | 2,080 | 104,331 | 106,411
Provided during the period | 520 | 43,112 | 43,632
Disposals | - | (385 ) | (385 )
As at 31 March 2025 | 2,600 | 147,058 | 149,658
Net Book Value
As at 31 March 2025 | 2,602 | 126,849 | 129,451
As at 1 April 2024 | 3,122 | 169,044 | 172,166

Page 4
Page 5
The UK Electric Bike Company Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 1,764,839 |  | 2,058,960

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 324 |  | 776
Other debtors | 231,927 |  | 304,629
| 232,251 |  | 305,405

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 223,168 |  | 305,980
Other creditors | 72,755 |  | 69,949
Taxation and social security | 53,527 |  | 30,623
| 349,450 |  | 406,552

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 39,793 |  | 28,250
Later than one year and not later than five years | 159,172 |  | -
| 198,965 |  | 28,250

Page 5