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|  |  | Company registration number: | 03330236 |
ON YER BIKE LIMITED |  |  |  |
REPORT OF THE DIRECTORS' AND |  |  |  |
FINANCIAL STATEMENTS |  |  |  |
FOR THE YEAR ENDED 31 August 2025

ON YER BIKE LIMITED |  |  |  |  |  |  |  |  |  |  |
BALANCE SHEET |  |  |  |  |  |  |  |  |  |  |
AS AT 31 August 2025 |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | 2025 |  | 2024 |
|  |  |  | Notes | £ |  | £ |  | £ |  | £ |
FIXED ASSETS |  |  |  |  |  |  |  |  |  |  |
Tangible assets |  |  | 3 |  |  | 2,027,233 |  |  |  | 2,003,965 |
|  |  |  |  |  |  | 2,027,233 |  |  |  | 2,003,965 |
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |  |
Stocks |  |  |  | 3,576,060 |  |  |  | 2,951,584 |  |  |  |
Debtors |  |  |  | 27,847 |  |  |  | (36,973) |  |  |  |
Cash at bank and in hand |  |  |  | 881,426 |  |  |  | 643,743 |  |  |  |
|  |  |  |  | 4,485,333 |  |  |  | 3,558,354 |  |  |
CREDITORS |  |  |  |  |  |  |  |  |  |  |
Amounts falling due within one year |  |  | (2,313,957) |  |  |  | (1,494,702) |  |  |
NET CURRENT ASSETS |  |  |  |  |  | 2,171,376 |  |  |  | 2,063,652 |
TOTAL ASSETS LESS |  |  |  |  |  |  |  |  |  |  |
CURRENT LIABILITIES |  |  |  |  |  | 4,198,609 |  |  |  | 4,067,617 |
NET ASSETS |  |  |  |  |  | 4,198,609 |  |  |  | 4,067,617 |
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |  |
Called-up equity share capital |  |  |  |  | 100 |  |  |  | 100 |
Revaluation Reserve |  |  |  |  |  | 494,673 |  |  |  | 494,673 |
Profit and loss account |  |  |  |  |  | 3,703,836 |  |  |  | 3,572,844 |
SHAREHOLDERS FUNDS |  |  |  |  | 4,198,609 |  |  |  | 4,067,617 |
For the year ending 31 August 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 the accounts. |  |  |  |  |  |  |
All the members have consented to the preparation of abridged financial statements for the year ended 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006. |  |  |  |  |  |  |
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime. |  |  |  |  |  |  |
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 21 November 2025 and signed on its behalf. |  |  |  |  |  |  |
..........................................................................
P A Bailey |  |  |  |  |  |  |  |  |  |  |
21 November 2025 |  |  |  |  |  |  |  |  |  |  |
The annexed notes form part of these financial statements. |  |  |  |  |  |  |

| ON YER BIKE LIMITED |  |  |  |  |  |  |  |
| NOTES TO THE FINANCIAL STATEMENTS |  |  |  |  |  |  |
| FOR THE YEAR ENDED 31 AUGUST 2025 |  |  |  |  |  |  |
1. | Accounting policies |  |  |  |  |  |  |  |
| Statutory information |  |  |  |  |  |  |
| On Yer Bike 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. The presentation currency of the financial statements is the £ sterling. |
| Statement of compliance |  |  |  |  |  |  |
| These financial statements have been prepared in accordance with the provisions of Section 1A 'Small entities' of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. There were no material departures from the standard. |
| Basis of preparing the financial statements |  |  |  |  |  |  |
| The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (Effective January 2015). |
| Turnover |  |  |  |  |  |  |  |  |
| Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. |
| Fixed Assets |  |  |  |  |  |  |  |
| Tangible fixed assets are stated at cost less depreciation Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Plant and machinery 20% reducing balance basis Motor vehicles 25% reducing balance basis Leasehold improvements 10% reducing balance basis |
| Impairment of fixed assets |  |  |  |  |  |  |
| At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is 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. The 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 pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset from 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 and 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 cease to apply. |
| Stocks and Work In Progress |  |  |  |  |  |  |
| Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. |
| Leasing |  |  |  |  |  |  |  |  |
| Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets and depreciated over the shorter of the lease term and their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period. |

2. | Employees |  |  |
| The average number of persons employed by the company (including directors) during the year was 3.

3. | Tangible fixed assets |  |  |  |  |  |  |  |  |
|  |  |  | Total |
| Cost |  |  |  |  |  |  |  |  |  |
| At start of period |  | 2,521,518 |
| Additions |  |  | 59,072 |
| At end of period |  | 2,580,590 |
| Depreciation |  |  |  |  |  |  |  |  |  |
| At start of period |  | 517,553 |
| Provided during the period |  | 35,803 |
| At end of period |  | 553,356 |
| Net Book Value |  |  |  |  |  |  |  |  |
| At start of period |  | 2,003,965 |
| At end of period |  | 2,027,233 |

4. | Related Party Transactions |  |  |  |  |  |  |  |
| Ordinary dividends paid to directors in their capacity as shareholders during the year included £89,414 to Mr P Bailey (2024 - £106,038) and £29,804 to Mrs L Bailey (2024 - £35,346). |