The average number of persons, including directors, employed by the company during the year was:

The company has prepared the current year financial statements under FRS105 the accounting standard for micro entities. In the previous year's financial statements, prepared under FRS102, there was a provision for deferred taxation of £932. The prior year reserves have been adjusted to remove this provision since FRS105 prohibits the recognition of deferred tax.

The balance sheet shows net liabilities of £1,536, however liabilities include a loan from one of the directors of £37,284 and the director has indicated his willingness to continue to support the company. On this understanding the financial statements have been prepared on a going concern basis.

Creditors: amounts falling due after one year have been adjusted in respect of deferred grant income. The non current portion of £10,999 at 31/12/2024 has been transferred from creditors: amounts falling due within one year to creditors: amounts falling due after one year. This treatment is comparable with the treatment in the current year.

Cycle Breaks Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Cycle Breaks Alder Carr Farm, Creeting St Mary, Ipswich, Suffolk, England, IP6 8LX.

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true