Companies House 11257820 2025-05-31 2025-05-31 2024-06-01 false iso4217:GBP xbrli:pure 11257820 2023-06-01 2024-05-31 11257820 2025-05-31 11257820 2024-06-01 2025-05-31 11257820 2024-05-31 11257820 curr:PoundSterling 2024-06-01 2025-05-31 11257820 uk-bus:CompanyLimitedByGuarantee 2024-06-01 2025-05-31 11257820 uk-bus:FRS102 2024-06-01 2025-05-31 11257820 uk-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 11257820 uk-bus:FullAccounts 2024-06-01 2025-05-31 11257820 uk-bus:RegisteredOffice 2024-06-01 2025-05-31 11257820 uk-bus:Director1 2024-06-01 2025-05-31 11257820 uk-bus:Director2 2024-06-01 2025-05-31 11257820 uk-bus:Director3 2024-06-01 2025-05-31 11257820 uk-bus:Director4 2024-06-01 2025-05-31 11257820 uk-bus:Director5 2024-06-01 2025-05-31 11257820 uk-bus:Director6 2024-06-01 2025-05-31 11257820 uk-bus:Director7 2024-06-01 2025-05-31 11257820 uk-bus:Director8 2024-06-01 2025-05-31 11257820 uk-bus:Director9 2024-06-01 2025-05-31 11257820 uk-bus:Director10 2024-06-01 2025-05-31 11257820 uk-bus:Director11 2024-06-01 2025-05-31 11257820 uk-bus:Director12 2024-06-01 2025-05-31 11257820 uk-bus:Director13 2024-06-01 2025-05-31 11257820 uk-bus:Director14 2024-06-01 2025-05-31 11257820 uk-bus:Director15 2024-06-01 2025-05-31 11257820 uk-bus:Director16 2024-06-01 2025-05-31 11257820 uk-bus:Director17 2024-06-01 2025-05-31 11257820 uk-bus:Director18 2024-06-01 2025-05-31 11257820 uk-bus:Director19 2024-06-01 2025-05-31 11257820 uk-bus:Director20 2024-06-01 2025-05-31 11257820 uk-bus:Director21 2024-06-01 2025-05-31 11257820 uk-bus:CompanySecretary1 2024-06-01 2025-05-31 11257820 core:AfterOneYear 2025-05-31 11257820 core:AfterOneYear 2024-05-31 11257820 core:WithinOneYear 2025-05-31 11257820 core:WithinOneYear 2024-05-31 11257820 core:WithinOneYear 2024-06-01 2025-05-31 11257820 core:AfterOneYear 2025-05-31 11257820 core:AfterOneYear 2024-05-31 11257820 core:AfterOneYear 2024-06-01 2025-05-31 11257820 core:ShareCapital 2025-05-31 11257820 core:ShareCapital 2024-05-31 11257820 core:SharePremium 2025-05-31 11257820 core:SharePremium 2024-05-31 11257820 core:OtherReservesSubtotal 2025-05-31 11257820 core:OtherReservesSubtotal 2024-05-31 11257820 core:RevaluationReserve 2025-05-31 11257820 core:RevaluationReserve 2024-05-31 11257820 core:RetainedEarningsAccumulatedLosses 2025-05-31 11257820 core:RetainedEarningsAccumulatedLosses 2024-05-31 11257820 1 2024-06-01 2025-05-31 11257820 2 2024-06-01 2025-05-31 11257820 3 2024-06-01 2025-05-31 11257820 core:LandBuildings 2024-06-01 2025-05-31 11257820 core:LandBuildings 2025-05-31 11257820 core:LandBuildings 2023-06-01 2024-05-31 11257820 core:LandBuildings 2024-05-31 11257820 core:PlantMachinery 2024-06-01 2025-05-31 11257820 core:PlantMachinery 2025-05-31 11257820 core:PlantMachinery 2023-06-01 2024-05-31 11257820 core:PlantMachinery 2024-05-31 11257820 core:FurnitureFittingsToolsEquipment 2024-06-01 2025-05-31 11257820 core:FurnitureFittingsToolsEquipment 2025-05-31 11257820 core:FurnitureFittingsToolsEquipment 2023-06-01 2024-05-31 11257820 core:FurnitureFittingsToolsEquipment 2024-05-31 11257820 core:OfficeEquipment 2024-06-01 2025-05-31 11257820 core:OfficeEquipment 2025-05-31 11257820 core:OfficeEquipment 2023-06-01 2024-05-31 11257820 core:OfficeEquipment 2024-05-31 11257820 core:Vehicles 2024-06-01 2025-05-31 11257820 core:Vehicles 2025-05-31 11257820 core:Vehicles 2023-06-01 2024-05-31 11257820 core:Vehicles 2024-05-31 11257820 core:NetGoodwill 2024-06-01 2025-05-31 11257820 core:NetGoodwill 2025-05-31 11257820 core:NetGoodwill 2023-06-01 2024-05-31 11257820 core:NetGoodwill 2024-05-31 11257820 core:IntangibleAssetsOtherThanGoodwill 2024-06-01 2025-05-31 11257820 core:IntangibleAssetsOtherThanGoodwill 2025-05-31 11257820 core:IntangibleAssetsOtherThanGoodwill 2023-06-01 2024-05-31 11257820 core:IntangibleAssetsOtherThanGoodwill 2024-05-31

# DALBY FOREST CYCLE HUB CIC

## Company limited by guarantee

## Company Registration Number:
11257820 (England and Wales)

## Unaudited statutory accounts for the year ended 31 May 2025

## Period of accounts

## Start date: 1 June 2024

## End date: 31 May 2025

# DALBY FOREST CYCLE HUB CIC

## Contents of the Financial Statements

for the Period Ended 31 May 2025

Balance sheet |
Additional notes |
Balance sheet notes |
Community Interest Report |

# DALBY FOREST CYCLE HUB CIC

## Balance sheet

As at 31 May 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Intangible assets: |  | 0 | 0
Tangible assets: | 3 | 25,685 | 30,189
Investments: |  | 0 | 0
Total fixed assets: |  | 25,685 | 30,189
Current assets
Stocks: | 4 | 318,806 | 220,439
Debtors: | 5 | 7,244 | 4,436
Cash at bank and in hand: |  | 11,043 | 28,582
Investments: |  | 0 | 0
Total current assets: |  | 337,093 | 253,457
Prepayments and accrued income: |  | 0 | 0
Creditors: amounts falling due within one year: | 6 | ( 312,588 ) | ( 238,468 )
Net current assets (liabilities): |  | 24,505 | 14,989
Total assets less current liabilities: |  | 50,190 | 45,178
Creditors: amounts falling due after more than one year: | 7 | ( 721 ) | ( 11,369 )
Provision for liabilities: |  | ( 268 ) | ( 1,070 )
Accruals and deferred income: |  | 0 | 0
Total net assets (liabilities): |  | 49,201 | 32,739
Members' funds
Profit and loss account: |  | 49,201 | 32,739
Total members' funds: |  | 49,201 | 32,739

The notes form part of these financial statements

# DALBY FOREST CYCLE HUB CIC

## Balance sheet statements

For the year ending 31 May 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 16 February 2026
and signed on behalf of the board by:

Name: Mr D R C Beeley
Status: Director

The notes form part of these financial statements

# DALBY FOREST CYCLE HUB CIC

## Notes to the Financial Statements

for the Period Ended 31 May 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably. Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation net of depreciation and any impairment losses 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 improvements 10 percent straightline Plant and equipment 15 percent reducing balance Fixtures and fittings 15 percent reducing balance Motor vehicles 25 percent reducing balance 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 credited or charged to profit or loss

  Other accounting policies

  Impairment of fixed assets at each reporting period end date the company 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 where it is not possible to estimate the recoverable amount of an individual asset the company estimates the recoverable amount of the cash generating unit to which the asset belongs recoverable amount is the higher of fair value less costs to sell and value in use In assessing value in use the estimated future cash flows are discounted to their present value using a pretax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted If the recoverable amount of an asset or cash generating unit is estimated to be less than its carrying amount the carrying amount of the asset or cash generating unit is reduced to its recoverable amount An impairment loss is recognised immediately in profit or loss unless the relevant asset is carried at a revalued amount in which case the impairment loss is treated as a revaluation decrease Recognised impairment losses are reversed if and only if the reasons for the impairment loss have ceased to apply Where an impairment loss subsequently reverses the carrying amount of the asset or cash generating unit is increased to the revised estimate of its recoverable amount but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset or cash generating unit in prior years A reversal of an impairment loss is recognised immediately in profit or loss unless the relevant asset is carried at a revalued amount in which case the reversal of the impairment loss is treated as a revaluation increase Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell Cost comprises direct materials and where applicable direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost adjusted where applicable for any loss of service potential At each reporting date an assessment is made for impairment Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss Reversals of impairment losses are also recognised in profit or loss Cash and cash equivalents Cash and cash equivalents are basic financial assets and 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 Financial instruments The company 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 company balance sheet when the company 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 Accounting policies 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 Classification of financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities Basic financial liabilities Basic financial liabilities including creditors bank loans from fellow group companies and preference shares that are classified as debt 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 business from suppliers Amounts payable are classified as current liabilities if payment is due within one year or less If not they are presented as noncurrent liabilities Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method Equity instruments Equity instruments issued by the company are recorded at the proceeds received net of transaction costs Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company Taxation The tax expense represents the sum of the tax currently payable and deferred tax Current tax The tax currently payable is based on taxable profit for the year Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible The companies liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date Deferred tax Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised Deferred tax is charged or credited in the profit and loss account except when it relates to items charged or credited directly to equity in which case the deferred tax is also dealt with in equity Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority Employee benefits The costs of short term employee benefits are recognised as a liability and an expense unless those costs are required to be recognised as part of the cost of stock or fixed assets The cost of any unused holiday entitlement is recognised in the period in which the employees services are received Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits Leases As lessee Rentals payable under operating leases including any lease incentives received are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed Government grants Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received A grant that specifies performance conditions is recognised in income when the performance conditions are met Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable A grant received before the recognition criteria are satisfied is recognised as a liability Judgements and key sources of estimation uncertainty In the application of the company accounting policies the directors are required to make judgements estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates The estimates and underlying assumptions are reviewed on an ongoing basis Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods

# DALBY FOREST CYCLE HUB CIC

## Notes to the Financial Statements

for the Period Ended 31 May 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 0 | 0

# DALBY FOREST CYCLE HUB CIC

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 June 2024 | 36,535 | 18,374 |  |  |  | 54,909
Additions |  |  |  |  |  |
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 31 May 2025 | 36,535 | 18,374 |  |  |  | 54,909
Depreciation |  |  |  |  |  |
At 1 June 2024 | 16,995 | 7,725 |  |  |  | 24,720
Charge for year | 1,954 | 2,550 |  |  |  | 4,504
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 31 May 2025 | 18,949 | 10,275 |  |  |  | 29,224
Net book value |  |  |  |  |  |
At 31 May 2025 | 17,586 | 8,099 |  |  |  | 25,685
At 31 May 2024 | 19,540 | 10,649 |  |  |  | 30,189

# DALBY FOREST CYCLE HUB CIC

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 4. Stocks

| 2025 | 2024
--- | --- | ---
| £ | £
Stocks | 318,806 | 220,439
Payments on account | 0 | 0
Total | 318,806 | 220,439

# DALBY FOREST CYCLE HUB CIC

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 5. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors |  | 1,907
Other debtors | 7,244 | 2,529
Total | 7,244 | 4,436

# DALBY FOREST CYCLE HUB CIC

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 6. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 10,648 | 10,225
Trade creditors | 6,080 | 8,246
Taxation and social security | 2,902 |
Other creditors | 292,958 | 219,997
Total | 312,588 | 238,468

# DALBY FOREST CYCLE HUB CIC

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 7. Creditors: amounts falling due after more than one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 721 | 11,369
Total | 721 | 11,369

# DALBY FOREST CYCLE HUB CIC

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 8. Off balance sheet arrangements

Members liability The company is limited by guarantee not having a share capital and consequently the liability of members is limited subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1

# COMMUNITY INTEREST ANNUAL REPORT

### DALBY FOREST CYCLE HUB CIC

### Company Number: 11257820 (England and Wales)

### Year Ending: 31 May 2025

Company activities and impact

The provision of bike hire to all areas of the community including a range of adapted bikes for the use of those customers with balance of mobility issues. A range of activities have been provided to schools in the local area enabling children to learn to ride and improve their bike skills.

Consultation with stakeholders

Our stakeholders include local schools and colleges, sports organisations including North Yorkshire Sport, various disability groups and Ryedale Special Families. In consultation with our stakeholders, we have organised the provision of appropriate bikes available to hire for able bodied and disabled customers and a range of activity days, ‘learn to ride’ sessions, supported rides etc for schools and colleges.

Directors' remuneration

No remuneration was received

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
16 February 2026

And signed on behalf of the board by:
Name: Mr D R C Beeley
Status: Director