West Surrey Motorcycles Limited

Registered number

04539946

Filleted Accounts

30 September 2025

West Surrey Motorcycles Limited
Registered number:		04539946
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		8,044			10,144

Current assets
Stocks		35,950			80,700
Debtors	4	(4,150)			-
Cash at bank and in hand		-			8,076
		31,800			88,776

Creditors: amounts falling due within one year	5	(11,585)			(20,060)

Net current assets			20,215			68,716

Total assets less current liabilities			28,259			78,860

Creditors: amounts falling due after more than one year	6		(4,167)			(9,167)



Net assets			24,092			69,693

Capital and reserves
Called up share capital			1			1
Profit and loss account			24,091			69,692

Shareholders' funds			24,092			69,693

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




J Lauder
Director
Approved by the board on 26 June 2026

West Surrey Motorcycles Limited
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% Reducing Balance
	Fixtures, fittings, tools and equipment	25% Reducing Balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			1		1


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 October 2024	5,624		53,301		58,925
	Additions	582		-		582
	At 30 September 2025	6,206		53,301		59,507

	Depreciation
	At 1 October 2024	4,534		44,247		48,781
	Charge for the year	418		2,264		2,682
	At 30 September 2025	4,952		46,511		51,463

	Net book value
	At 30 September 2025	1,254		6,790		8,044
	At 30 September 2024	1,090		9,054		10,144


4	Debtors			2025		2024
£					£

	Trade debtors			(4,150)		-


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			9,622		-
	Trade creditors			33		-
	Taxation and social security costs			1,280		(764)
	Directors Loan Account			-		17,816
	Accruals			650		650
	Other creditors			-		2,358
				11,585		20,060


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			4,167		9,167


7	Other information

	West Surrey Motorcycles Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Raydean House
	15 Western Parade
	Barnet
	Herts
	EN5 1AH