REGISTERED NUMBER: 01095412 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

FOR

RON DALEY (MOTORCYCLES) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Daley

Mrs M Daley

C Daley

M F Daley

SECRETARY:

Mrs M Daley

REGISTERED OFFICE:

46 Doncaster Road

Barnsley

South Yorkshire

S70 1TL

REGISTERED NUMBER:

01095412 (England and Wales)

ACCOUNTANTS:

Seaman Herbert & Co

36 - 40 Doncaster Road

Barnsley

South Yorkshire

S70 1TL

FIXED ASSETS

Tangible assets

4

24,944

19,854

CURRENT ASSETS

Stocks

5

605,541

575,512

Debtors

6

91,634

58,023

Cash at bank and in hand

71,212

42,606

768,387

676,141

CREDITORS

Amounts falling due within one year

7

629,598

564,252

NET CURRENT ASSETS

138,789

111,889

TOTAL ASSETS LESS CURRENT LIABILITIES

163,733

131,743

CREDITORS

Amounts falling due after more than one year

8

(2,209

)

(12,404

)

PROVISIONS FOR LIABILITIES

11

(5,528

)

(4,312

)

NET ASSETS

155,996

115,027

CAPITAL AND RESERVES

Called up share capital

12

4,000

4,000

Retained earnings

151,996

111,027

SHAREHOLDERS' FUNDS

155,996

115,027

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Profit & Loss Account and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23rd December 2025 and were signed on its behalf by:

C Daley - Director

1.	STATUTORY INFORMATION

Ron Daley (Motorcycles) 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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance and 10% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Website

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account 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

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 13 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Website

Totals

£

£

£

£

£

COST

At 1st April 2024

26,390

34,782

29,400

53,025

143,597

Additions

6,748

4,182

-

-

10,930

At 31st March 2025

33,138

38,964

29,400

53,025

154,527

DEPRECIATION

At 1st April 2024

23,483

25,247

21,988

53,025

123,743

Charge for year

1,080

2,907

1,853

-

5,840

At 31st March 2025

24,563

28,154

23,841

53,025

129,583

NET BOOK VALUE

At 31st March 2025

8,575

10,810

5,559

-

24,944

At 31st March 2024

2,907

9,535

7,412

-

19,854

5.

STOCKS

2025

2024

£

£

Stocks

605,541

575,512

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

54,656

22,093

Other debtors

5,921

-

VAT

31,023

35,896

Prepayments

34

34

91,634

58,023

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 9)

10,000

10,000

Trade creditors

385,579

328,151

Tax

30,428

17,052

Social security and other taxes

5,186

7,471

Other creditors

75,205

69,305

Directors' current accounts

110,104

116,666

Accrued expenses

13,096

15,607

629,598

564,252

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 9)

2,209

12,404

9.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

10,000

10,000

Amounts falling due between one and two years:

Bank loans - 1-2 years

2,209

10,000

Amounts falling due between two and five years:

Bank loans - 2-5 years

-

2,404

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

12,209

22,404

11.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

5,528

4,312

Deferred

tax

£

Balance at 1st April 2024

4,312

Movement in year

1,216

Balance at 31st March 2025

5,528

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2,500

Ordinary 'A'

£1

2,500

2,500

500

Ordinary 'B'

£1

500

500

500

Ordinary 'C'

£1

500

500

500

Ordinary 'D'

£1

500

500

4,000

4,000

13.	RELATED PARTY DISCLOSURES

During the year the company paid rent of £10,400 (£10,200, in 2024) to Mr R Daley & Mrs M Daley.

At the balance sheet date, the company owed £110,104 (£116,666 in 2024) to Mr R Daley.

14.	ULTIMATE CONTROLLING PARTY

During the year the company was under the control of Mr R Daley and Mrs M Daley, who are both directors of and shareholders in the company.