1 October 2024 v2026.18.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsexbrli:purexbrli:sharesiso4217:GBP129119032024-10-012025-09-30129119032025-09-3012911903bus:Director12024-10-012025-09-3012911903bus:RegisteredOffice2024-10-012025-09-30129119032023-10-012024-09-3012911903core:RetainedEarningsAccumulatedLosses2024-10-0112911903core:RetainedEarningsAccumulatedLosses2023-10-0112911903core:RetainedEarningsAccumulatedLosses2023-10-012024-09-3012911903core:RetainedEarningsAccumulatedLosses2025-09-3012911903core:RetainedEarningsAccumulatedLosses2024-09-30129119032024-09-3012911903core:WithinOneYear2025-09-3012911903core:WithinOneYear2024-09-3012911903core:ShareCapital2025-09-3012911903core:ShareCapital2024-09-30129119032024-10-011291190312024-10-012025-09-3012911903countries:EnglandWales2024-10-012025-09-3012911903bus:AuditExemptWithAccountantsReport2024-10-012025-09-3012911903bus:PrivateLimitedCompanyLtd2024-10-012025-09-3012911903bus:SmallEntities2024-10-012025-09-3012911903bus:AbridgedAccounts2024-10-012025-09-30
Company registration number:
12911903
Ep John Cycle Ltd
Unaudited Abridged Financial Statements for the year ended
30 September 2025
Ep John Cycle Ltd
Officers and Professional Advisers
Year ended
30 September 2025
Director
P Erhan
Registered office
14 Eastwood Avenue
Droylsden
Manchester
M43 6BJ
England
Accountant
ISPAM CONSULTING LTD
16 Goscote Lane
WALSALL
West Midlands
WS3 1RS
United Kingdom
Ep John Cycle Ltd
Director's Report
Year ended
30 September 2025
The director presents the report and the unaudited
abridged financial statements
of the company for the year ended 30 September 2025.

Directors

The director who served the company during the year was as follows:
P Erhan

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on
11 May 2026
and signed on behalf of the board by:
P Erhan
Director
Ep John Cycle Ltd
Report to the board of directors on the preparation of the unaudited statutory financial statements of Ep John Cycle Ltd
Year ended
30 September 2025
As described on the abridged statement of financial position, the Board of Directors of
Ep John Cycle Ltd
are responsible for the preparation of the
abridged financial statements
for the year ended
30 September 2025
, which comprise the abridged income statement, statement of income and retained earnings, abridged statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions we have compiled these unaudited abridged financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
ISPAM CONSULTING LTD
16 Goscote Lane
WALSALL
West Midlands
WS3 1RS
United Kingdom
Date:
11 May 2026
Ep John Cycle Ltd
Abridged Income Statement
Year ended
30 September 2025
20252024
Note££
Gross profit
16,508
 
27,506
 
Administrative expenses
(24,628
 )
(18,287
 )
Operating (loss)/profit
(8,120
 )
9,219
 
Interest payable and similar expenses -  
(214
 )
(Loss)/profit before tax 4
(8,120
 )
9,005
 
Tax on (loss)/profit -  
(1,763
 )
(Loss)/profit for the financial year
(8,120
 )
7,242
 
The company has no other recognised items of income or expense other than the results for the year as set out above.
Ep John Cycle Ltd
Statement of Income and Retained Earnings
Year ended
30 September 2025
20252024
££
Retained earnings at the start of the year
14,015
 
11,773
 
(Loss)/profit for the financial year
(8,120
 )
7,242
 
Dividends declared and paid or payable during the year -  
(5,000
 )
Retained earnings at the end of the year
5,895
 
14,015
 
Ep John Cycle Ltd
Abridged Statement of Financial Position
30 September 2025
20252024
Note££
Fixed assets    
Tangible assets 6 -  
285
 
Current assets    
Stocks
3,700
 
3,700
 
Cash at bank and in hand
8,618
 
11,675
 
12,318
 
15,375
 
Creditors: amounts falling due within one year
(6,422
 )
(1,644
 )
Net current assets
5,896
 
13,731
 
Total assets less current liabilities 5,896   14,016  
Capital and reserves    
Called up share capital
1
 
1
 
Profit and loss account
5,895
 
14,015
 
Shareholders funds
5,896
 
14,016
 
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.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements.
All of the members have consented to the preparation of the abridged statement of financial position and the abridged income statement for the year ended
30 September 2025
in accordance with Section 444(2A) of the Companies Act 2006.
These
abridged financial statements
have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
These
abridged financial statements
were approved by the board of directors and authorised for issue on
11 May 2026
, and are signed on behalf of the board by:
P Erhan
Director
Company registration number:
12911903
Ep John Cycle Ltd
Notes to the Abridged Financial Statements
Year ended
30 September 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
14 Eastwood Avenue
,
Droylsden
,
Manchester
,
M43 6BJ
, England.

2 Statement of compliance

These
abridged financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
abridged financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
abridged financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4 Profit/loss before tax

Profit/loss before tax is stated after charging/(crediting):
20252024
££
Depreciation of tangible assets
285
 
276
 

5 Average number of employees

The average number of persons employed by the company during the year was
2
(2024:
2.00
).

6 Fixed assets

Tangible assets
£
Cost  
At
1 October 2024
and
30 September 2025
837
 
Depreciation  
At
1 October 2024
552
 
Charge
285
 
At
30 September 2025
837
 
Carrying amount  
At
30 September 2025
 -  
At 30 September 2024
285