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Registered number: 07444003 SUTCLIFFE MOTORCYCLES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JANUARY 2026
SUTCLIFFE MOTORCYCLES LIMITED COMPANY INFORMATION
Directors | G J Sutcliffe
| Mrs S A Sutcliffe
Registered number | 07444003
Registered office | Unit 5
| Enterprise House
| Lynn Road
| Swaffham
| Norfolk
| PE37 7PT
Accountants | MA Partners LLP
| Chartered Accountants
| 12 Church Street
| Cromer
| Norfolk
| NR27 9ER
SUTCLIFFE MOTORCYCLES LIMITED CONTENTS
| Page
Accountants' Report | 1
Balance Sheet | 2 - 3
Notes to the Financial Statements | 4 - 10
SUTCLIFFE MOTORCYCLES LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF SUTCLIFFE MOTORCYCLES LIMITED FOR THE YEAR ENDED 31 JANUARY 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Sutcliffe Motorcycles Limited for the year ended 31 January 2026 which comprise the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the Board of Directors of Sutcliffe Motorcycles Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Sutcliffe Motorcycles Limited and state those matters that we have agreed to state to the Board of Directors of Sutcliffe Motorcycles Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sutcliffe Motorcycles Limited and its Board of Directors, as a body, for our work or for this report. It is your duty to ensure that Sutcliffe Motorcycles Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Sutcliffe Motorcycles Limited. You consider that Sutcliffe Motorcycles Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Sutcliffe Motorcycles Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. MA Partners LLP Chartered Accountants 12 Church Street Cromer Norfolk NR27 9ER 9 March 2026 Page 1
SUTCLIFFE MOTORCYCLES LIMITED REGISTERED NUMBER: 07444003 BALANCE SHEET AS AT 31 JANUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,932 |  | 2,510
|  |  | 1,932 |  | 2,510
Current assets |  |  |  |  |
Stocks |  | 11,214 |  | 13,305 |
Debtors: amounts falling due within one year | 5 | 1,386 |  | 2,646 |
Cash at bank and in hand |  | 22,491 |  | 14,222 |
|  | 35,091 |  | 30,173 |
Creditors: amounts falling due within one year | 6 | (10,407) |  | (11,245) |
Net current assets |  |  | 24,684 |  | 18,928
Total assets less current liabilities |  |  | 26,616 |  | 21,438
Creditors: amounts falling due after more than one year | 7 |  | - |  | (706)
Net assets |  |  | 26,616 |  | 20,732
Page 2
SUTCLIFFE MOTORCYCLES LIMITED REGISTERED NUMBER: 07444003 BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Capital and reserves |  |  |  |  |
Share capital | 9 |  | 1,000 |  | 1,000
Profit and loss account |  |  | 25,616 |  | 19,732
|  |  | 26,616 |  | 20,732
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 9 March 2026.
G J Sutcliffe | Mrs S A Sutcliffe
Director | Director
The notes on pages 4 to 10 form part of these financial statements. Page 3
SUTCLIFFE MOTORCYCLES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
1. | General information
Sutcliffe Motorcycles Limited is a private company, limited by shares, incorporated and domiciled in England and Wales. The registered office is Unit 5, Enterprise House, Lynn Road, Swaffham, Norfolk, PE37 7PT. The Company's principal activities continue to be that of the sale, repairs, servicing and parts of motorcycles. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Revenue
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of Goods Turnover from the sale of goods and services are recognised at the point of sale and when all of the following conditions are satisfied: - the Company has transferred the significant risks and rewards of ownership to the buyer; - the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; - the amount of turnover can be measured reliably; - it is probable that the Company will receive the consideration due under the transaction; and - the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Page 4
SUTCLIFFE MOTORCYCLES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.7 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.8 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.9 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 5
SUTCLIFFE MOTORCYCLES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.9 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 20% | reducing balance
|  |  |  | Motor vehicles | - | 25% | reducing balance
|  |  |  | Computer equipment | - | 25% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.10 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.11 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.12 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.13 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 6
SUTCLIFFE MOTORCYCLES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.14 | Financial instruments
Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.
| 2.15 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2025 - 3).
Page 7
SUTCLIFFE MOTORCYCLES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Computer equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 February 2025 | 10,840 | 5,700 | 1,091 | 17,631
| At 31 January 2026 | 10,840 | 5,700 | 1,091 | 17,631
| Depreciation |  |  |  |
| At 1 February 2025 | 9,723 | 4,686 | 712 | 15,121
| Charge for the year on owned assets | 226 | 254 | 98 | 578
| At 31 January 2026 | 9,949 | 4,940 | 810 | 15,699
| Net book value |  |  |  |
| At 31 January 2026 | 891 | 760 | 281 | 1,932
| At 31 January 2025 | 1,117 | 1,014 | 379 | 2,510
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 109 | 1,039
| Other debtors | 232 | 563
| Prepayments and accrued income | 1,045 | 1,044
|  | 1,386 | 2,646
Page 8
SUTCLIFFE MOTORCYCLES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 706 | 2,084
| Trade creditors | 69 | 487
| Corporation tax | 1,757 | -
| Other taxation and social security | 1,766 | 1,359
| Other creditors | 4,429 | 5,715
| Accruals and deferred income | 1,680 | 1,600
|  | 10,407 | 11,245
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | - | 706
|  | - | 706
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 706 | 2,084
|  | 706 | 2,084
| Amounts falling due 1-2 years |  |
| Bank loans | - | 706
|  | - | 706
|  | 706 | 2,790
Page 9
SUTCLIFFE MOTORCYCLES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
9. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1,000 (2025 - 1,000) Ordinary shares shares of £1.00 each | 1,000 | 1,000
10. | Related party transactions
| At the balance sheet date, the Company owed £2,024 to the directors. This balance is interest free and repayable on demand and is included in other creditors due within one year in note 6 to the financial statements.
Page 10