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THE VINTAGE MOTOR CYCLE CLUB LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

THE VINTAGE MOTOR CYCLE CLUB LIMITED (REGISTERED NUMBER: 01570648)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

THE VINTAGE MOTOR CYCLE CLUB LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | J F Donaldson

| N Lewis

| Mrs A Durrant

| R E Bibbings MBE

| C W Logan

| D P Chapman

| G Horne

| P Siggins

| REGISTERED OFFICE: | Allen House

| Wetmore Road

| Burton On Trent

| Staffordshire

| DE14 1TR

| REGISTERED NUMBER: | 01570648 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Hari Vasdev MEng FCA

| AUDITORS: | Sibbalds Limited

| Chartered Accountants and Statutory Auditor

| Sixth Floor

| Cavendish Building

| 1 Agard Street

| Derby

| Derbyshire

| DE1 1DZ

THE VINTAGE MOTOR CYCLE CLUB LIMITED (REGISTERED NUMBER: 01570648)

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 415,261 |  | 406,522 |  |

Heritage assets | 5 | 682,750 |  | 677,200 |  |

Investments | 6 | 110,010 |  | - |  |

1,208,021 |  | 1,083,722 |  |

CURRENT ASSETS

Stocks | 6,576 |  | 9,247 |  |

Debtors | 7 | 40,172 |  | 48,541 |  |

Cash at bank and in hand | 746,509 |  | 752,931 |  |

793,257 |  | 810,719 |  |

CREDITORS

Amounts falling due within one year | 8 | 338,656 |  | 306,384 |  |

NET CURRENT ASSETS | 454,601 |  | 504,335 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,662,622 |  | 1,588,057 |  |

RESERVES

Revaluation reserve | 10 | 621,695 |  | 613,695 |  |

Income and expenditure account | 1,040,927 |  | 974,362 |  |

1,662,622 |  | 1,588,057 |  |

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 December 2025 and were signed on its behalf by:

D P Chapman - Director

THE VINTAGE MOTOR CYCLE CLUB LIMITED (REGISTERED NUMBER: 01570648)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| The Vintage Motor Cycle Club Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

| Turnover

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

| Turnover represents the amounts derived from the provision of goods and services to members and other customers during the year, together with income from events and members' subscriptions which are recognised over the period to which it relates.

| Tangible fixed assets

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

| Buildings | - | 2% on cost

| Plant and machinery | - | 33% on cost, 20% on reducing balance and 10% on reducing balance

| Land is not depreciated.

| Investments

| Investments are recognised at fair value.

| Stocks

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

| Cost represents the invoiced cost of materials on a first in first out basis.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

THE VINTAGE MOTOR CYCLE CLUB LIMITED (REGISTERED NUMBER: 01570648)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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 surplus or deficit 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.

| Heritage assets

| Bikes, trophies and the library held by the club are shown as heritage assets as they are considered to have historic and technological qualities and are held and maintained primarily for their contribution to knowledge and culture.

| Items included in heritage assets are valued under the revaluation model.

| Items held within heritage assets are subject to ongoing maintenance and are generally used by members.

| Deferred income

| Deferred income represents income collected but not earned as at the balance sheet date. This is primarily composed of income from members' subscriptions which are credited to the profit and loss account over the period to which it relates.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 6 ) .

THE VINTAGE MOTOR CYCLE CLUB LIMITED (REGISTERED NUMBER: 01570648)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land |  | Buildings |  | machinery |  | Totals

£ | £ | £ | £ |

| COST OR VALUATION

| At 1 October 2024 | 156,670 |  | 338,334 |  | 32,866 |  | 527,870 |  |

| Additions | - |  | - |  | 17,500 |  | 17,500 |  |

| At 30 September 2025 | 156,670 |  | 338,334 |  | 50,366 |  | 545,370 |  |

| DEPRECIATION

| At 1 October 2024 | - |  | 95,005 |  | 26,343 |  | 121,348 |  |

| Charge for year | - |  | 6,767 |  | 1,994 |  | 8,761 |  |

| At 30 September 2025 | - |  | 101,772 |  | 28,337 |  | 130,109 |  |

| NET BOOK VALUE

| At 30 September 2025 | 156,670 |  | 236,562 |  | 22,029 |  | 415,261 |  |

| At 30 September 2024 | 156,670 |  | 243,329 |  | 6,523 |  | 406,522 |  |

| Included in cost or valuation of land and buildings is freehold land of £ 156,670 (2024 - £ 156,670 ) which is not depreciated.

| Cost or valuation at 30 September 2025 is represented by:

| Plant and |

| Land |  | Buildings |  | machinery |  | Totals

£ | £ | £ | £ |

| Valuation in 2016 | 46,667 |  | 95,082 |  | - |  | 141,749 |  |

| Valuation in 2020 | 39,372 |  | - |  | - |  | 39,372 |  |

| Valuation in 2022 | (34,124 | ) | 30,287 |  | - |  | (3,837 | ) |

| Valuation in 2024 | 8,947 |  | 28,268 |  | - |  | 37,215 |  |

| Cost | 95,808 |  | 184,697 |  | 50,366 |  | 330,871 |  |

156,670 |  | 338,334 |  | 50,366 |  | 545,370 |  |

| If freehold land and buildings had not been revalued they would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 280,505 |  | 280,505 |  |

| Freehold land and buildings were valued on a fair value basis on 30 September 2024 by Chartered Surveyors, Salloway Property Co .

THE VINTAGE MOTOR CYCLE CLUB LIMITED (REGISTERED NUMBER: 01570648)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

5. | HERITAGE ASSETS

| Club |  | Library & |

| bikes |  | trophies |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 October 2024 | 370,900 |  | 306,300 |  | 677,200 |  |

| Additions | 8,000 |  | - |  | 8,000 |  |

| Disposals | (2,450 | ) | - |  | (2,450 | ) |

| At 30 September 2025 | 376,450 |  | 306,300 |  | 682,750 |  |

| NET BOOK VALUE

| At 30 September 2025 | 376,450 |  | 306,300 |  | 682,750 |  |

| At 30 September 2024 | 370,900 |  | 306,300 |  | 677,200 |  |

| Cost or valuation at 30 September 2025 is represented by:

| Club |  | Library & |

| bikes |  | trophies |  | Totals

£ | £ | £ |

| Valuation in 2015 | 220,830 |  | - |  | 220,830 |  |

| Valuation in 2017 | - |  | 352,148 |  | 352,148 |  |

| Valuation in 2020 | 1,670 |  | - |  | 1,670 |  |

| Valuation in 2021 | 19,300 |  | - |  | 19,300 |  |

| Valuation in 2022 | 99,020 |  | (117,252 | ) | (18,232 | ) |

| Valuation in 2024 | 7,100 |  | - |  | 7,100 |  |

| Valuation in 2025 | 5,550 |  | - |  | 5,550 |  |

| Cost | 22,980 |  | 71,404 |  | 94,384 |  |

376,450 |  | 306,300 |  | 682,750 |  |

| If the club owed bikes had not been revalued they would have been included at the following historical cost:

|  | 2025 |  |  | 2024 |  |

|  | £ |  |  | £ |  |

| Cost |  | 22,980 |  |  | 22,980 |  |

| The club owned bikes were revalued on a fair value basis on 24th November 2022 by Bonhams 1793 Limited.

| If the library and trophies had not been revalued they would have been included at the following historical cost:

|  | 2025 |  |  | 2024 |  |

|  | £ |  |  | £ |  |

| Cost |  | 71,404 |  |  | 71,404 |  |

| The library and trophies were valued on a fair value basis on 15th December 2022 by Bonhams 1793 Limited.

THE VINTAGE MOTOR CYCLE CLUB LIMITED (REGISTERED NUMBER: 01570648)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

6. | INVESTMENTS

| Total

£ |

| FAIR VALUE

| Additions | 110,010 |  |

| At 30 September 2025 | 110,010 |  |

| NET BOOK VALUE

| At 30 September 2025 | 110,010 |  |

| Investments are held in UK Government Treasury Bonds. Subsequent to the year end, during October 2025 the investment balance was increased to £570,005 by transfer from cash.

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 4,093 |  | 9,356 |  |

| Other debtors | 36,079 |  | 39,185 |  |

40,172 |  | 48,541 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 39,661 |  | 24,063 |  |

| Taxation and social security | 29,781 |  | 30,540 |  |

| Other creditors | 269,214 |  | 251,781 |  |

338,656 |  | 306,384 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 4,598 |  | 4,598 |  |

| Between one and five years | 11,695 |  | 16,359 |  |

16,293 |  | 20,957 |  |

10. | RESERVES

| Revaluation

| reserve

£ |

| At 1 October 2024 | 613,695 |  |

| Revaluation | 8,000 |  |

| At 30 September 2025 | 621,695 |  |

THE VINTAGE MOTOR CYCLE CLUB LIMITED (REGISTERED NUMBER: 01570648)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

11. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Hari Vasdev MEng FCA (Senior Statutory Auditor)

| for and on behalf of Sibbalds Limited

12. | RELATED PARTY DISCLOSURES

| During the year, the directors of the company carried out their duties for no remuneration as unpaid volunteers.

| During the year ended 30 September 2025 there were no expenses paid to the spouse of a director for assistance in club events (Banbury) with hire of van and fuel (2024: £278)

13. | LIMITED BY GUARANTEE

| The company has no share capital and is limited by guarantee. Each member, while he/she is a member, or within one year after he/she ceases to be a member, is obliged to contribute up to a maximum of £1 towards the club's general debts on it being wound up.