Charity registration number SC033703 (Scotland)
Company registration number SC237798
RECYCLE-TO-CYCLE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
RECYCLE-TO-CYCLE
CONTENTS
Page
Trustees' report
1 - 5
Independent auditor's report
6 - 8
Statement of financial activities
9 - 10
Balance sheet
11
Statement of cash flows
12
Notes to the financial statements
13 - 28
RECYCLE-TO-CYCLE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The Financial Statements have been prepared in accordance with the accounting policies set out in Note 1 to the Financial Statements and comply with the charity’s constitution, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006, and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting policies commencing from 1 January 2019).

 

The Bike Station

The Bike Station promotes cycling in all its forms by refurbishing donated bikes and re-using components, enabling healthier, happier, and more affordable journeys, developing skills, confidence, and the spirit of adventure, and supporting better connected and environmentally sustainable communities.

Overview

2024/25 at The Bike Station was a fantastic year - which saw our team pull together to both deliver an impactful programme of delivery and develop new opportunities.

Our team encouraged more people to choose cycling by delivering on our core activities - including refurbishing high quality donated bikes, developing cycling confidence and mechanical knowledge and taking a community based approach to behaviour change.

We received 3795 donated bikes which went on to be assessed by our team to decide how they are best used and categorised depending on whether they are fit for refurbishment, or if not, they are recycled and parts are reused. These bikes are either available for free through our communities programmes or for sale in one of our branches.

Our community based behaviour change programme has a focus on children, young people and their adults - to invest in generation change within our communities.

Our Wee Bike Library, which provides free access to children's bikes, added an extra 795 bikes to the libraries in Edinburgh and Perth, bringing the total to 1238. This programme has achieved a meaningful modal shift for families choosing cycling in place of car use.

We also delivered Kids Bike Life - which works with children and their adults in cluster areas around schools in Perth and Edinburgh to encourage more families to choose cycling. This programme has also seen meaningful change within families' choice for moving around their communities.

We delivered 559 skills sessions, including cycling lessons, led rides, Dr Bike sessions, and Velotech & Maintenance classes, with 485 sessions offered through our free to access programme.

In addition we were asked to become custodians of Cargo Bike Movements mission and vision as they made the difficult decision to wind up operations. This custodianship is a great honor and privilege and significant acidity was completed to protect funding for 2025/26 delivery as well as agree transition for team members and assets.

Finally, The Bike Station also began the decommission of it’s home at 250 Causewayside. Spiralling rental costs made this premises unsustainable and we worked hard as a team to identify new temporary premises as well as our forever home at 141 Lauriston Place. Ensuring the logistics of exiting our premises and moving whilst minimising impact on day to day operations was a huge task - for which we thank our team and volunteers.

Cargo Bike Movement have ceased their operations and following the year-end a partial asset transfer to The Bike Station took place.

The Bike Station has since begun integrating these assets into its existing programmes, enhancing its capacity to promote cycling, reuse, and community engagement. The Bike Station now serves as the custodian of the mission and vision that carry forward the legacy of Cargo Bikes and supports ongoing efforts to expand access to affordable, sustainable mobility.

RECYCLE-TO-CYCLE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -

Moving Forward/Future Plans

In 2024/25 we secured funding through our Regional Transport Partners to continue to deliver our Kids Bike Life programme and Wee Bike Library in Perth and Edinburgh integrating domestic cargo bikes into the library fleet for 2025/26 delivery.

We will continue to integrate cargo bikes into our day to day operations whilst developing the evidence base to establish additional community based hubs.

We will invest in our data and better understand the change we want to see in our communities - supported by our Impact and Data Officer will produce our Theory of Change and work with partners to provide the frameworks and data that evidence the impact of our approach and barriers faced in our community.

We will establish 141 Lauritson Place as our new city centre hub, focusing on the refurbishment, sale and repair of bikes, whilst our Gorgie Road premises will continue to service the local community.

Finally we will look to develop our team and our Board by continuing to attract talented team members who share our vision.

Recognition & Thanks

Our Team & Volunteers

Our team is our beating heart - their dedication and hard work is the cornerstone to The Bike Station’s success.

This year saw our team work hard together to manage additional projects including the transition of Cargo Bike Movement and exiting 250 Causewayside. Thank you.

Our Board members work hard to support the organisation and this year we said goodbye to our interim Chair Alastair Lees, Markus Heimann and Secretary Paul Lewis, who between them provided invaluable experience, dedication, commitment - thank you.

Financial Review

The Directors report that the total incoming resources for the Charity for the year to 31 March 2025 were £1,076,827(2024: £1,246,078), and the total outgoing resources were £1,056,255 (2024: £1,099,324) resulting in surplus of £20,572 (2024: £146,754) . At the year end, the unrestricted funds balance was £192,629 (2024: £142,696) and the restricted funds balance carried forward was £62,754 (2024: £92,115). The trustees consider these to be satisfactory. This year’s investment spend, as well as improvements to oversight and controls, should bring a positive impact on the group’s future.

Risk management

A Risk Register for full organisational risk management of The Bike Station. is regularly reviewed by the Board of Trustee. In 2024/25 the main issues identified were

RECYCLE-TO-CYCLE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -

Reserves

The current level of reserves is acceptable however, the organisation still has some way to go to achieve significant profits to ensure financial growth and investment. With careful management it is a huge success to see a closing balance of £255,383

Financial risks are monitored between the CEO and General Manager on a weekly basis with the scrutiny of cash flow and balance sheets, including the development of multiple scenario plans and profitability statements to ensure good forward management of these risks.

Principal funding sources

Principal funding sources for the year under review are: Sestran, Tactran, Gannochy Trust, Prosperity.

Investment Policy

The Trustees constantly monitor and seek advice on the most suitable high interest bearing bank accounts for any surplus funds.

Reserves policy

The Bike Station is currently delivering on it’s revised Strategy which aims to increase the trading profits in order to build our balance sheet reserves position to 3 years’ operating costs. The Board feel that three months’ operational costs, which equates to around £103,000, is sufficient to mitigate against potential funding and spending risks. We will have the controls in place to monitor and maintain the level of reserves, and they will be reviewed annually.

The reserves on 31st March 2025 were £255,383 of which £62,754 was restricted.

Organisational structure

Governing document

The Company was formed on 7 October 2002. The Company is limited by guarantee and has no share capital. The company is governed by its Memorandum and Articles of Association. The liability of each member is limited to £1 each in the event of the Company being wound up. The Company is administered by a management committee who also serve as directors. Details are given on page 9. No director had any contract with the Company. All directors will retire at the Annual General Meeting. There is no restriction on a retiring director being able to put themselves forward for re-election at the same meeting. The Company is registered as a charity.

Recruitment and Appointment of Trustees

The Articles provide for a maximum of twelve Trustees and a minimum of two. At each annual general meeting, any Trustee who was admitted since the preceding annual general meeting retires from office along with one third of the remaining Trustees.

Trustee induction and training

After appointment/co-option an induction programme is offered to all new directors. In addition, all directors receive an information pack that contains the Memorandum and Articles of Association, roles, and responsibilities of being a director, and background information on the organisation.

 

 

 

RECYCLE-TO-CYCLE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -

Organisation Structure

The full board of directors meets every two months. The CEO produces full papers including Board reports, financial performance and forecasts, and risk management. Alongside the CEO the Board also spends a minimum of 3 days a year undertaking a strategic review and forward planning for the organisation.

A subcommittee structure has been introduced, which enables representation from the Board, the management team, staff teams and volunteers to review: Governance, Finance, Audit and Risk, and Staff Governance.

Key management personnel remuneration

Key management personnel of the charity are the Directors, the Chief Executive Officer and the four senior managers. All directors give of their time freely and no directors' remuneration was paid in the year. Details of directors' expenses and related party transactions are disclosed in the notes to the accounts.

Directors are required to disclose all relevant interests and register them with the Chief Executive and in accordance with the Company's policy withdraw from discussions where a conflict of interest arises. No conflicts of interest arose during the financial year.

Pay policy for senior staff

The pay of the senior staff is reviewed annually and normally increased in accordance with average earnings.

 

LEGAL AND ADMINISTRATIVE INFORMATION

 

Company registration number

SC237798

 

Charity registration number

SC033703

 

Name of charitable company

Recycle to Cycle (known as ‘The Bike Station’)

 

Registered office and operational address

The Bike Station, 141 Lauriston Place, Edinburgh , Scotland

EH3 9JN

 

Directors

K Harding

S Errey (Secretary - joined January 2025)

M Hiemann (resigned February 2025)

A Lees (Chair - resigned Feb 2025)

P Dunlop (Treasurer)

K Cowan (resigned June 2025)

P Lewis (Secretary resigned February 2025)

T Haddock

M Smith

M McCormick (resigned August 2024)

A Curtis (resigned August 2024)

A Barker (joined November 2024)

C Maddix (joined September 2025)

L Montgomery (joined September 2025)

 

Company Secretary

S Errey (appointed Feb 2025)

 

 

 

 

RECYCLE-TO-CYCLE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -

Key Management Personnel

Sasha Taylor, CEO

 

Banker

Royal Bank of Scotland, St Andrew Square, Edinburgh

Independent Auditor

Thomson Cooper, 22 Stafford Street, Edinburgh EH3 7BD

 

 

Statement of trustees' responsibilities

The trustees, who are also the directors of Recycle-to-Cycle for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

- select suitable accounting policies and then apply them consistently;

- observe the methods and principles in the Charities SORP;

- make judgements and estimates that are reasonable and prudent;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Auditor

In accordance with the company's articles, a resolution proposing that Thomson Cooper be reappointed as auditor of the company will be put at a General Meeting.

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The trustees' report was approved by the Board of Trustees.

Mr P Dunlop
Trustee
26 November 2025
RECYCLE-TO-CYCLE
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF RECYCLE-TO-CYCLE
- 6 -

Opinion

We have audited the financial statements of Recycle-to-Cycle (the ‘charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

-

give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources, for the year then ended;

-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-

have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

 

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

 

We have nothing to report in this regard.

RECYCLE-TO-CYCLE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF RECYCLE-TO-CYCLE
- 7 -
Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion:

-

the information given in the financial statements is inconsistent in any material respect with the trustees' report; or

-

proper accounting records have not been kept; or

-

the financial statements are not in agreement with the accounting records; or

-

we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Act and relevant regulations made or having effect thereunder.

 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Extent to which the audit is capable of identifying irregularities and fraud

We considered the opportunities and incentives that may exist within the group for fraud and identified the greatest potential for fraud in the following areas: existence and timing of recognition of income, posting of unusual journals along with complex transactions and manipulating the Group’s key performance indicators to meet targets. We discussed these risks with management, designed audit procedures to test the timing and existence of revenue, tested a sample of journals to confirm they were appropriate and inspected minutes from meetings held by management and trustees for any reference to breaches of laws and regulations. In addition, we reviewed areas of judgement for indicators of management bias to address these risks.

We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our sector experience through discussion with the officers and other management (as required by the auditing standards).

We reviewed the laws and regulations in areas that directly affect the financial statements including applicable charity and company law and considered the extent of compliance with those laws and regulations as part of our procedures on the related financial statement items.

RECYCLE-TO-CYCLE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF RECYCLE-TO-CYCLE
- 8 -

With the exception of any known or possible non-compliance with relevant and significant laws and regulations, and as required by the auditing standards, our work in respect of these was limited to enquiry of the officers and management of the charity.

 

We communicated identified laws and regulations and potential fraud risks throughout our team and remained alert to any indications of non-compliance or fraud throughout the audit. However the primary responsibility for the prevention and detection of fraud rests with the trustees.

 

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

 

These inherent limitations are particularly significant in the case of misstatement resulting from fraud as this may involve sophisticated schemes designed to avoid detection, including deliberate failure to record transactions, collusion or the provision of intentional misrepresentations.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Fiona Haro (Senior Statutory Auditor)
for and on behalf of Thomson Cooper, Statutory Auditors
Dunfermline
26 November 2025

Thomson Cooper is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

RECYCLE-TO-CYCLE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
- 9 -
Current financial year
Unrestricted
Restricted
Total
Total
funds
funds
2025
2025
2025
2024
Notes
£
£
£
£
Income and endowments from:
Donations and legacies
2
1,488
14,929
16,417
2,160
Charitable activities
3
351,017
644,501
995,518
1,174,446
Other trading activities
4
61,902
-
61,902
64,722
Other income
5
2,990
-
2,990
4,750
Total income
417,397
659,430
1,076,827
1,246,078
Expenditure on:
Charitable activities
6
378,405
675,733
1,054,138
1,099,324
Other expenditure
11
1,945
172
2,117
-
Total expenditure
380,350
675,905
1,056,255
1,099,324
Net income/(expenditure)
37,047
(16,475)
20,572
146,754
Transfers between funds
12,886
(12,886)
-
-
Net movement in funds
8
49,933
(29,361)
20,572
146,754
Reconciliation of funds:
Fund balances at 1 April 2024
142,696
92,115
234,811
88,057
Fund balances at 31 March 2025
192,629
62,754
255,383
234,811

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 13 to 28 form part of these financial statements.

RECYCLE-TO-CYCLE
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
- 10 -
Prior financial year
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
Notes
£
£
£
Income and endowments from:
Donations and legacies
2
2,160
-
2,160
Charitable activities
3
363,878
810,568
1,174,446
Other trading activities
4
64,722
-
64,722
Other income
5
4,750
-
4,750
Total income
435,510
810,568
1,246,078
Expenditure on:
Charitable activities
6
327,385
771,939
1,099,324
Total expenditure
327,385
771,939
1,099,324
Net income and movement in funds
108,125
38,629
146,754
Reconciliation of funds:
Fund balances at 1 April 2023
34,571
53,486
88,057
Fund balances at 31 March 2024
142,696
92,115
234,811
RECYCLE-TO-CYCLE
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 11 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
13
64,145
70,233
Investments
14
1
1
64,146
70,234
Current assets
Stocks
15
35,649
28,294
Debtors
16
255,492
258,192
Cash at bank and in hand
12,755
14,141
303,896
300,627
Creditors: amounts falling due within one year
18
(112,659)
(136,050)
Net current assets
191,237
164,577
Total assets less current liabilities
255,383
234,811
The funds of the charity
Restricted income funds
20
62,754
92,115
Unrestricted funds
21
192,629
142,696
255,383
234,811
The financial statements were approved by the trustees on 26 November 2025
Mr P Dunlop
Trustee

The notes on pages 13 to 28 form part of these financial statements.

Company registration number SC237798 (Scotland)
RECYCLE-TO-CYCLE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
- 12 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from/(absorbed by) operations
25
23,070
(5,444)
Investing activities
Purchase of tangible fixed assets
(20,319)
(54,731)
Proceeds from disposal of tangible fixed assets
1,919
-
Net cash used in investing activities
(18,400)
(54,731)
Financing activities
Repayment of borrowings
(6,056)
31,347
Net cash (used in)/generated from financing activities
(6,056)
31,347
Net decrease in cash and cash equivalents
(1,386)
(28,828)
Cash and cash equivalents at beginning of year
14,141
42,969
Cash and cash equivalents at end of year
12,755
14,141

The notes on pages 13 to 28 form part of these financial statements.

RECYCLE-TO-CYCLE
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 13 -
1
Accounting policies
Charity information

Recycle-to-Cycle is a private company limited by guarantee incorporated in Scotland. The registered office is The Bike Station, 141 Lauriston Place, Edinburgh, EH3 9JN.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

 

The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the next 12 months. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

 

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4
Income

Donations income is recognised on a receivable basis. 

 

Income from charitable activities includes income received under contract or where entitlement to grant funding is subject to specific performance conditions and is recognised as earned (as the related services are provided). Grant income included in this category provides funding to support performance activities and is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability. 

 

Income from other trading activities represents the total invoice value of sales made during the period. 

 

Income from investments is included in the year in which it is receivable

RECYCLE-TO-CYCLE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 14 -
1.5
Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the Charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

 

Charitable expenditure is incurred in direct pursuance of the Charity's principal objects and as set out in the Directors' Report Raising funds comprises costs incurred by the trading subsidiary. 

 

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include governance costs which support the Charity's programmes and activities. These costs include the expenses of directors’ meetings, the statutory audit, and legal and professional fees. Support costs have been allocated to expenditure on charitable activities based on staff time. 

1.6
Tangible fixed assets

Tangible fixed assets costing more than £500 are capitalised at cost or valuation and depreciation is provided to write off the cost of each asset less any residual value over its useful economic life.

 

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
25% Straight Line
Plant and equipment
25% Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

A subsidiary is an entity controlled by the charity. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.8
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9
Stocks

Stock of bicycle parts, accessories and donated bikes are valued at the lower of cost or net realisable value on a first in, first out basis after making due allowance for obsolete and slow moving items.

1.10
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

RECYCLE-TO-CYCLE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 15 -
1.11
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.12
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.13
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.14
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

 

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to net income/(expenditure) for the year so as to produce a constant periodic rate of interest on the remaining balance of the liability.

RECYCLE-TO-CYCLE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 16 -
1.15

Pensions

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. Contributions payable to the scheme are charged to the Statement of Financial Activities in the period to which they relate. 

1.16

Fund Accounting

Unrestricted funds are donations and other incoming resources received or generated for the objects of the charity without further specified purpose and are available as general funds. Unrestricted funds can be used in accordance with the charitable objects at the discretion of the trustees. If parts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose they are designated as a separate fund. Such designation has an administrative purpose only and does not legally restrict the trustees' discretion to apply the fund. 

 

Restricted funds are funds subject to requirements as to their use, but still within the wider objects of the charity. The specific requirements as to use may either be declared by the donor or with the donor's authority or be created through legal processes. 

2
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Donations and gifts
1,488
14,929
16,417
2,160
-
2,160
3
Income from charitable activities
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Grants and income from charitable actvities
Bike sales and recycling
257,097
285
257,382
283,802
-
283,802
Workshop courses
40,251
-
40,251
38,190
-
38,190
Grant income
-
644,216
644,216
-
810,568
810,568
Old parts and accessories sales
50,374
-
50,374
38,324
-
38,324
Mechanic Income and FYOB Sessions
3,295
-
3,295
3,562
-
3,562
351,017
644,501
995,518
363,878
810,568
1,174,446
RECYCLE-TO-CYCLE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
3
Income from charitable activities
(Continued)
- 17 -
Performance related grants analysis
Grants and income from charitable actvities
Grants and income from charitable actvities
2025
2024
£
£
Cycling Scotland Adult Cycle Training Grant
-
5,100
Cycling Scotland Referral Bikes
9,480
13,272
Cycling Scotland Cycle Friendly Employer
-
31,986
City of Edinburgh Council
3,665
3,665
Prosperity Fund (UKSPF)
49,939
34,979
Paths for All SW Active Travel
-
30,404
Transport Scotland Shifting Gears
-
391,542
NHS Lothian
-
5,000
Transport Scotland Wee Bike Library
-
201,683
Transport Scotland South West Hub
-
46,460
Gannochy Trust
27,500
25,000
SEStran Kids Bike Life
153,302
-
Tacktran Kids Bike Life
82,584
-
SEStran Wee Bike Library
106,793
-
Cycling Scotland Wee Bike Library Perth
60,000
-
PFA Transition Fund Edinburgh Shifting Gears
49,000
-
PFA Transition Fund Perth
49,000
-
Cycling Scotland Shifting Gears Perth
15,000
-
Cycling Scotland Kids Bike Life Perth
5,000
-
PFA Free Wheels Gordie
32,953
-
Other
-
21,477
644,216
810,568
4
Income from other trading activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Sale of accessories
61,902
64,722
RECYCLE-TO-CYCLE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 18 -
5
Other income
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Rental Income
2,990
4,750
6
Expenditure on charitable activities
2025
2024
£
£
Direct costs
Staff costs
608,413
603,866
Depreciation and impairment
22,371
20,181
Travel
3,564
7,625
Training
1,569
-
Rent and workshop
124,240
115,891
Insurance
17,108
13,961
Office costs
11,707
10,626
Purchases
93,417
101,653
Project costs
19,175
76,405
901,564
950,208
Share of support and governance costs (see note 7)
Support
140,593
141,616
Governance
11,981
7,500
1,054,138
1,099,324
Analysis by fund
Unrestricted funds
378,405
327,385
Restricted funds
675,733
771,939
1,054,138
1,099,324
RECYCLE-TO-CYCLE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 19 -
7
Support costs allocated to activities
Total
Total
2025
2024
£
£
Basis of allocation
Staff costs
Direct allocation
125,731
115,855
Professional fees
Direct allocation
4,825
720
Bank charges
Direct allocation
4,346
1,989
Finance charges
Direct allocation
2,019
3,874
Irrecoverable VAT
Direct allocation
8,254
19,179
Governance
Governance
7,400
7,500
152,575
149,117
2025
2024
Governance costs comprise:
£
£
Audit fees
7,400
7,500
7,400
7,500
8
Net movement in funds
2025
2024
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements
7,400
7,500
Depreciation of owned tangible fixed assets
22,371
20,181
Loss on disposal of tangible fixed assets
2,117
-
9
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
10
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
33
35
RECYCLE-TO-CYCLE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
10
Employees
(Continued)
- 20 -
Employment costs
2025
2024
£
£
Wages and salaries
657,377
644,734
Social security costs
45,932
41,836
Other pension costs
30,835
33,151
734,144
719,721

Recycle to Cycle operates a defined contribution pension scheme on behalf of its employees. The scheme and its assets are held by independent managers. The pension charge represents the contribution due from the employer and amounted to £30,835 (2024: £33,151). At the year-end an outstanding balance of £6,101 (2024: £18,297) was due to the scheme.

There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel

The remuneration of key management personnel was as follows:

2025
2024
£
£
Aggregate compensation
58,135
52,655

No remuneration was paid to the trustees in their capacity as trustees in the year (2024: £nil).

11
Other expenditure
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Net loss on disposal of tangible fixed assets
1,945
172
2,117
-
-
-
12
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

RECYCLE-TO-CYCLE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 21 -
13
Tangible fixed assets
Leasehold land and buildings
Plant and equipment
Total
£
£
£
Cost
At 1 April 2024
22,093
105,440
127,533
Additions
9,326
10,993
20,319
Disposals
(3,875)
(2,750)
(6,625)
At 31 March 2025
27,544
113,683
141,227
Depreciation and impairment
At 1 April 2024
6,513
50,787
57,300
Depreciation charged in the year
4,235
18,136
22,371
Eliminated in respect of disposals
(1,615)
(974)
(2,589)
At 31 March 2025
9,133
67,949
77,082
Carrying amount
At 31 March 2025
18,411
45,734
64,145
At 31 March 2024
15,580
54,653
70,233

 

14
Fixed asset investments
Other investments
£
Cost or valuation
At 1 April 2024 & 31 March 2025
1
Carrying amount
At 31 March 2025
1
At 31 March 2024
1
2025
2024
Other investments comprise:
Notes
£
£
Investments in subsidiaries
24
1
1
RECYCLE-TO-CYCLE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 22 -
15
Stocks
2025
2024
£
£
Finished goods and goods for resale
35,649
28,294
16
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
62,025
8,438
Amount owed by parent undertaking
45,808
103,346
Other debtors
131,471
126,185
Prepayments and accrued income
16,188
20,223
255,492
258,192
17
Loans and overdrafts
2025
2024
£
£
Other loans
25,291
31,347
Payable within one year
25,291
31,347

 

18
Creditors: amounts falling due within one year
2025
2024
Notes
£
£
Borrowings
25,291
31,347
Other taxation and social security
11,432
11,343
Deferred income
19
11,560
16,980
Trade creditors
28,222
38,664
Other creditors
17,502
18,297
Accruals and deferred income
18,652
19,419
112,659
136,050
RECYCLE-TO-CYCLE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 23 -
19
Deferred Income

Deferred income is included in the financial statements as follows:

2025
2024
£
£
Deferred income is included within:
Current liabilities
11,560
16,980
Movements in the year:
Deferred income at 1 April 2024
16,980
40,696
Released from previous periods
(16,980)
(40,696)
Resources deferred in the year
11,560
16,980
Deferred income at 31 March 2025
11,560
16,980
20
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April 2024
Incoming resources
Resources expended
Transfers
At 31 March 2025
£
£
£
£
£
Gannochy Trust
9,972
27,500
(27,716)
-
9,756
City of Edinburgh Council
3,665
3,665
(7,330)
-
-
CS Referral Bikes
-
9,480
(9,480)
-
-
CS Cycle Frindly Employer
511
-
(511)
-
-
CS Development Fund
22,790
-
(5,186)
-
17,604
Prosperity Fund ( UKSPF)
25,182
49,939
(64,282)
-
10,839
Energy Savings Trust
14,076
-
(1,190)
(12,886)
-
Paths For All - Free Wheel Gorgie
-
32,953
(32,953)
-
-
South West Hub
10,482
-
(3,933)
-
6,549
Wee Bike Library
1,062
-
(1,062)
-
-
Olev grant
4,375
-
(1,250)
-
3,125
SEStran Kids Bike Life
-
153,302
(146,729)
-
6,573
Tacktran Kids Bike Life
-
87,584
(81,273)
-
6,311
SEStran Wee Bike Library
-
107,078
(105,081)
-
1,997
Cycling Scotland Wee Bike Library Perth
-
60,000
(60,000)
-
-
PFA Transition Fund Edinburgh Shifting Gears
-
49,000
(49,000)
-
PFA Transition Fund Perth
-
49,000
(49,000)
-
Cycling Scotland Shifting Gears Perth
-
15,000
(15,000)
-
Crowdfund
14,929
(14,929)
-
92,115
659,430
(675,905)
(12,886)
62,754
RECYCLE-TO-CYCLE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
20
Restricted funds
(Continued)
- 24 -
Previous year:
At 1 April 2023
Incoming resources
Resources expended
Transfers
At 31 March 2024
£
£
£
£
£
Gannochy Trust
-
25,000
(15,028)
-
9,972
City of Edinburgh Council
-
3,665
-
-
3,665
NHS Lothian
-
5,000
(5,000)
-
-
CS Adult Cycle Training
-
5,100
(5,100)
-
-
CS Cycle Frindly Employer
-
31,986
(31,475)
-
511
CS Development Fund
23,729
-
(939)
-
22,790
Prosperity Fund ( UKSPF)
10,380
34,979
(20,177)
-
25,182
Paths for All SW Active travel
-
30,404
(30,404)
-
-
Paths for All Shifting Gears
-
391,542
(391,542)
-
-
Energy Savings Trust
19,377
-
(5,301)
-
14,076
CS Free Adult Bikes
-
13,272
(13,272)
-
-
Paths For All - Free Wheel Gorgie
-
16,477
(16,477)
-
-
South West Hub
-
46,460
(35,978)
-
10,482
Wee Bike Library
-
201,683
(200,621)
-
1,062
Olev grant
-
5,000
(625)
-
4,375
53,486
810,568
(771,939)
-
92,115
RECYCLE-TO-CYCLE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
20
Restricted funds
(Continued)
- 25 -

Scottish Government

This funding was obtained from Scottish Government through Transport Scotland to support our Community work.

 

Paths for All

This funding was received as part of the Smarter Choices Smarter Places Open Fund.

 

City of Edinburgh Council

This funding was received to support the bike recycling activities.

 

NHS

This Funding was received part of Community Innovation Fund to support our Community work.

 

Gannochy Trust

This funding was obtained to support Shifting Gears project in Perth and Kinross.

 

CS Adult Cycle Training

The funding received for Cycling Scotland was obtained to increase the availability of high-quality, free-to-access cycle training for adults and family groups.

 

CS Referral Bikes

This funding was received from Cycling Scotland to provide free access to bikes and all necessary accessories to who wouldn't otherwise have access to a bike, to use for their own independent travel.

 

CS Cycle Friendly Employer

This funding was obtained from Cycling Scotland to appoint a coordinator to lead Cycling Friendly delivery.

 

CS Development Fund

This funding was received to promote and enable cycling of the staff members and volunteers improving the cycling facilities.

 

SEStran Kids Bike Life

This funding was received to support work with schools, young people and their adults to encourage cycling.

 

RECYCLE-TO-CYCLE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
20
Restricted funds
(Continued)
- 26 -

CS Wee Bike Library, Shifting Gears and KBL

This funding was received to promote and enable cycling

 

Prosperity Fund

The funding was granted towards capital costs of establishing a new site for The Bike Station in Gorgie, to provide additional workshop space to withstand project growth and be a safe and welcoming space for participants.

 

Paths for All Shifting Gears

This funding was received to support our work on Shifting Gears project, which included providing free bikes and accessories to the participants refereed by the partner organisations. As part of the project participants took part in bike mechanical trainings, lead rides and could gain the professional mechanical qualification and work experience.

 

Energy Saving Trust

This funding was received to support the purchase of small fleet of electric cargo bikes to use mainly for community work and support Community Projects

 

Paths for All SW Active Travel

This funding was received towards the costs of establishing the South West cycle hub in Gorgie.

 

SEStran Wee Bike Library

This funding was received towards the costs of establishing and running the Wee Bike Library, which provides free kids' bikes to families in Edinburgh.

 

Tacktran Kids Bike Life

This funding was received to deliver Active Travel Behaviour Change and Access to Bikes projects across the Tactran region

 

Olev grant

This funding was received towards electric van.

 

Crowdfund

Money was raised to help with costs associated with moving to and setting up new offices.

 

21
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2024
Incoming resources
Resources expended
Transfers
At 31 March 2025
£
£
£
£
£
General funds
142,696
417,397
(380,350)
12,886
192,629
Previous year:
At 1 April 2023
Incoming resources
Resources expended
Transfers
At 31 March 2024
£
£
£
£
£
General funds
34,571
435,510
(327,385)
-
142,696
RECYCLE-TO-CYCLE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 27 -
22
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 31 March 2025:
Tangible assets
22,803
41,342
64,145
Investments
1
-
1
Current assets/(liabilities)
169,825
21,412
191,237
192,629
62,754
255,383
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 March 2024:
Tangible assets
37,415
32,818
70,233
Investments
1
-
1
Current assets/(liabilities)
105,280
59,297
164,577
142,696
92,115
234,811
23
Related party transactions

Included in Debtors at 31 March 2025 is a balance of £45,808 due from Charity's subsidiary Recycle-to-Cycle Trading Limited (2024: £103,346 ).

24
Subsidiaries

These financial statements are separate charity financial statements for 31 March 2025

 

Details of the charity's subsidiaries at 31 March 2025 are as follows:

Name of undertaking
Registered
Nature of business
Class of
% Held
office
shares held
Direct
Recycle-to-Cycle Trading Limited
141 Lauriston Place, Edinburgh, EH3 9JN
Non trading
Ordinary
100
RECYCLE-TO-CYCLE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 28 -
25
Cash generated from/(absorbed by) operations
2025
2024
£
£
Surplus for the year
20,572
146,754
Adjustments for:
Loss on disposal of tangible fixed assets
2,117
-
Depreciation and impairment of tangible fixed assets
22,371
20,181
Movements in working capital:
(Increase) in stocks
(7,355)
(5,838)
Decrease/(increase) in debtors
2,700
(150,093)
(Decrease)/increase in creditors
(11,915)
7,268
(Decrease) in deferred income
(5,420)
(23,716)
Cash generated from/(absorbed by) operations
23,070
(5,444)
26
Analysis of changes in net (debt)/funds
At 1 April 2024
Cash flows
At 31 March 2025
£
£
£
Cash at bank and in hand
14,141
(1,386)
12,755
Loans falling due within one year
(31,347)
6,056
(25,291)
(17,206)
4,670
(12,536)
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