REGISTERED NUMBER: 08660484 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

The Trike Guy Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

297,753

314,516

CURRENT ASSETS

Stocks

944,983

824,728

Debtors

5

145,275

190,885

Cash at bank and in hand

219,692

268,872

1,309,950

1,284,485

CREDITORS

Amounts falling due within one year

6

(707,682

)

(640,268

)

NET CURRENT ASSETS

602,268

644,217

TOTAL ASSETS LESS CURRENT LIABILITIES

900,021

958,733

CREDITORS

Amounts falling due after more than one year

7

-

(25,672

)

PROVISIONS FOR LIABILITIES

(20,629

)

(21,649

)

NET ASSETS

879,392

911,412

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

879,382

911,402

879,392

911,412

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 May 2026 and were signed by:

Mr P S Knowles - Director

1.	STATUTORY INFORMATION

The Trike Guy Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

08660484

Registered office:

Westminster House

10 Westminster Road

Macclesfield

Cheshire

SK10 1BX

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts.

Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures, fittings and equipment

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

Improvements

fittings

to

Plant and

and

property

machinery

equipment

£

£

£

COST

At 1 September 2024

188,537

5,000

32,946

Additions

-

-

-

Disposals

-

-

-

At 31 August 2025

188,537

5,000

32,946

DEPRECIATION

At 1 September 2024

-

1,533

13,992

Charge for year

-

694

2,824

Eliminated on disposal

-

-

-

At 31 August 2025

-

2,227

16,816

NET BOOK VALUE

At 31 August 2025

188,537

2,773

16,130

At 31 August 2024

188,537

3,467

18,954

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 September 2024

171,575

3,385

401,443

Additions

20,990

-

20,990

Disposals

(21,500

)

-

(21,500

)

At 31 August 2025

171,065

3,385

400,933

DEPRECIATION

At 1 September 2024

71,062

340

86,927

Charge for year

23,032

1,125

27,675

Eliminated on disposal

(11,422

)

-

(11,422

)

At 31 August 2025

82,672

1,465

103,180

NET BOOK VALUE

At 31 August 2025

88,393

1,920

297,753

At 31 August 2024

100,513

3,045

314,516

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

107,350

132,352

Other debtors

37,925

58,533

145,275

190,885

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

14,962

29,345

Trade creditors

267,725

149,730

Amounts owed to group undertakings

125,612

119,351

Taxation and social security

193,262

145,320

Other creditors

106,121

196,522

707,682

640,268

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

-

25,672

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.8.25

31.8.24

£

£

Within one year

5,145

-

Between one and five years

5,145

-

In more than five years

4,288

-

14,578

-