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Company Registration No. 04809291 (England and Wales)
Roylan Cycles Limited Unaudited accounts for the year ended 30 September 2025
Roylan Cycles Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Roylan Cycles Limited Company Information for the year ended 30 September 2025
Directors
Matthew Field Mary-Jane Field
Company Number
04809291 (England and Wales)
Registered Office
Roylan Cycles Ltd 2 Suffolk Parade Cheltenham Gloucestershire GL50 2AB England
Accountants
Louise Newman and co Ltd 2 Bath Mews Bath Parade Cheltenham Gloucestershire GL53 7HL
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Roylan Cycles Limited Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
677 
760 
Current assets
Inventories
34,000 
34,000 
Debtors
5
7,657 
3,042 
Cash at bank and in hand
89,152 
87,035 
130,809 
124,077 
Creditors: amounts falling due within one year
6
(25,528)
(19,820)
Net current assets
105,281 
104,257 
Net assets
105,958 
105,017 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
105,957 
105,016 
Shareholders' funds
105,958 
105,017 
For the year ending 30 September 2025 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 14 April 2026 and were signed on its behalf by
Matthew Field Director Company Registration No. 04809291
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Roylan Cycles Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Roylan Cycles Limited is a private company, limited by shares, registered in England and Wales, registration number 04809291. The registered office is Roylan Cycles Ltd, 2 Suffolk Parade, Cheltenham, Gloucestershire, GL50 2AB, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% Reducing Balance
Computer equipment
25% Reducing Balance
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2024
11,281 
1,198 
12,479 
Additions
142 
- 
142 
At 30 September 2025
11,423 
1,198 
12,621 
Depreciation
At 1 October 2024
10,856 
863 
11,719 
Charge for the year
141 
84 
225 
At 30 September 2025
10,997 
947 
11,944 
Net book value
At 30 September 2025
426 
251 
677 
At 30 September 2024
425 
335 
760 
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Roylan Cycles Limited Notes to the Accounts for the year ended 30 September 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
7,478 
2,649 
Accrued income and prepayments
179 
393 
7,657 
3,042 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
6,529 
6,362 
Trade creditors
11,162 
7,562 
Taxes and social security
7,278 
5,797 
Loans from directors
99 
99 
Accruals
460 
- 
25,528 
19,820 
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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