Eco Quad Bikes Ltd - Filleted accounts

Registered number

09951132

Eco Quad Bikes Ltd

(formerly Kids Quad Bikes Ltd)

Filleted Accounts

31 March 2025

Eco Quad Bikes Ltd
Registered number:		09951132
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	5		44,370			15,574

Current assets
Stocks		116,652			133,236
Debtors	6	13,565			67,247
Cash at bank and in hand		539,688			347,158
		669,905			547,641

Creditors: amounts falling due within one year	7	(231,713)			(132,310)

Net current assets			438,192			415,331

Total assets less current liabilities			482,562			430,905


Provisions for liabilities			(1,898)			(2,315)


Net assets			480,664			428,590

Capital and reserves
Called up share capital			1			1
Profit and loss account			480,663			428,589

Shareholders' funds			480,664			428,590

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr S Ainge
Director
Approved by the board on 16 December 2025

Eco Quad Bikes Ltd
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Going concern
	The financial statements have been prepared on a going concern basis. The directors have made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company’s ability to continue as a going concern for the period of at least 12 months from the date of approval of these financial statements.

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings			over 5 years
	Plant and machinery			over 4 years
	Fixtures, fittings and equipment			over 3 years
	Commercial vehicles			over 3 years
	Cars			25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.



2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					4		4


3	Taxation					2025		2024
£							£
	Current year corporation tax charge					29,820		38,141
	Prior year tax adjustment					-		-
	Deferred Tax on timing differences					(417)		(1,992)

						29,403		36,149


4	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 April 2024							19,500
	At 31 March 2025							19,500

	Amortisation
	At 1 April 2024							19,500
	At 31 March 2025							19,500

	Net book value
	At 31 March 2025							-

	Goodwill was written off in equal annual instalments over its estimated economic life of 5 years.


5	Tangible fixed assets
		Leasehold Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	16,951		8,477		56,189		81,617
	Additions	-		517		57,750		58,267
	Disposals	-		-		(42,090)		(42,090)
	At 31 March 2025	16,951		8,994		71,849		97,794

	Depreciation
	At 1 April 2024	13,561		6,815		45,667		66,043
	Charge for the year	3,390		1,121		14,437		18,948
	On disposals	-		-		(31,567)		(31,567)
	At 31 March 2025	16,951		7,936		28,537		53,424

	Net book value
	At 31 March 2025	-		1,058		43,312		44,370
	At 31 March 2024	3,390		1,662		10,522		15,575


6	Debtors					2025		2024
£							£

	Trade debtors					12,463		7,913
	Other debtors					1,102		59,334
						13,565		67,247


7	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					21,285		67,299
	Corporation Tax					29,820		38,141
	Other taxes and social security costs					27,009		24,140
	Other creditors					153,599		2,730
						231,713		132,310


8	Other financial commitments					2025		2024
£							£

	Total future minimum payments under non-cancellable operating leases					31,416		31,416


9	Other information

	Eco Quad Bikes Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Newmarket Business Centre
	341 Exning Road
	Newmarket
	Suffolk
	CB8 0AT