Associated British Motorcycles Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3

Registered number: SC598785

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		25,842		33,060

			25,842		33,060
CURRENT ASSETS
Cash at bank and in hand		474		1,117

		474		1,117
Creditors: Amounts Falling Due Within One Year	5	(400,637 )		(400,637 )

NET CURRENT ASSETS (LIABILITIES)			(400,163 )		(399,520 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(374,321 )		(366,460 )

NET LIABILITIES			(374,321 )		(366,460 )

CAPITAL AND RESERVES
Called up share capital	6		100		(1 )
Capital redemption reserve			-		744
Income Statement			(374,421 )		(367,203 )

SHAREHOLDERS' FUNDS			(374,321)		(366,460)

Page 1

Page 2

Associated British Motorcycles Ltd

Statement of Financial Position (continued)

As At 31 March 2025

For the year ending 31 March 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

David Willis

Director

29th May 2026

The notes on page 3 form part of these financial statements.

1. General Information

Associated British Motorcycles Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC598785 . The registered office is Associated British Motorcycles 95 Westburn Drive, Cambuslang, Glasgow, G72 7NA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	20% Reducing Balance

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 April 2024	105,015	32,812	1,123	138,950

As at 31 March 2025	105,015	32,812	1,123	138,950

Depreciation
As at 1 April 2024	84,205	20,688	997	105,890
Provided during the period	4,162	3,031	25	7,218

As at 31 March 2025	88,367	23,719	1,022	113,108

Net Book Value
As at 31 March 2025	16,648	9,093	101	25,842

As at 1 April 2024	20,810	12,124	126	33,060

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	21,640	21,640
Other creditors	378,997	378,997

	400,637	400,637

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	(1 )