IRIS Accounts Production v26.1.0.640 11686072 Board of Directors Board of Directors 1.1.25 31.12.25 31.12.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 11686072 2024-12-31 11686072 2025-12-31 11686072 2025-01-01 2025-12-31 11686072 2023-12-31 11686072 2024-01-01 2024-12-31 11686072 2024-12-31 11686072 ns14:PoundSterling 2025-01-01 2025-12-31 11686072 ns10:Director1 2025-01-01 2025-12-31 11686072 ns10:Director2 2025-01-01 2025-12-31 11686072 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11686072 ns10:SmallEntities 2025-01-01 2025-12-31 11686072 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11686072 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 11686072 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11686072 ns10:FullAccounts 2025-01-01 2025-12-31 11686072 ns10:RegisteredOffice 2025-01-01 2025-12-31 11686072 ns5:CurrentFinancialInstruments 2025-12-31 11686072 ns5:CurrentFinancialInstruments 2024-12-31 11686072 ns5:ShareCapital 2025-12-31 11686072 ns5:ShareCapital 2024-12-31 11686072 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 11686072 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 11686072 ns5:PlantMachinery 2025-01-01 2025-12-31 11686072 ns5:PlantMachinery 2024-12-31 11686072 ns5:PlantMachinery 2025-12-31 11686072 ns5:PlantMachinery 2024-12-31 11686072 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 11686072 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31

REGISTERED NUMBER: 11686072

UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| THE ARK CYCLES LTD |

| THE ARK CYCLES LTD (REGISTERED NUMBER: 11686072) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| THE ARK CYCLES LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | M D Swinford

| S Townsend

| REGISTERED OFFICE: | Bourne Mills

| Brimscombe

| Stroud

| Gloucestershire

| GL5 2TA

| REGISTERED NUMBER: | 11686072

| ACCOUNTANTS: | Allen Accountants Ltd

| Suite 5, First Floor

| The Counting House

| Bonds Mill Estate

| Stonehouse

| Gloucestershire

| GL10 3RF

| THE ARK CYCLES LTD (REGISTERED NUMBER: 11686072) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 33,630 |  | 27,612 |  |

CURRENT ASSETS

Stocks | 359,387 |  | 385,248 |  |

Debtors | 5 | 16,235 |  | 12,143 |  |

Cash at bank and in hand | 43,718 |  | 70,430 |  |

419,340 |  | 467,821 |  |

CREDITORS

Amounts falling due within one year | 6 | 240,621 |  | 230,349 |  |

NET CURRENT ASSETS | 178,719 |  | 237,472 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 212,349 |  | 265,084 |  |

PROVISIONS FOR LIABILITIES | 8,408 |  | 6,903 |  |

NET ASSETS | 203,941 |  | 258,181 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 203,939 |  | 258,179 |  |

203,941 |  | 258,181 |  |

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 27 May 2026 and were signed on its behalf by:

M D Swinford - Director

S Townsend - Director

| THE ARK CYCLES LTD (REGISTERED NUMBER: 11686072) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| The Ark Cycles Ltd is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

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, excluding discounts, rebates, value added tax and other sales taxes.

| 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 etc | - | 25% on reducing balance

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| THE ARK CYCLES LTD (REGISTERED NUMBER: 11686072) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Finance costs

| Finance costs are charged to the Profit and Loss Account over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument

| Dividends

| Equity dividends are recognised when they legally become payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholdersat an annual general meeting.

| Judgements in applying accounting policies and key sources of estimation uncertainty

| In the process of applying the company's accounting policies, management are required to make certain estimates and judgements. The key estimates and judgements are as follows:

| Depreciation and residual values

| The director has reviewed the asset lives and associated residual values of all fixed asset classes, and has concluded that asset lives and residual values are appropriate

| Impairment of fixed assets

| 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.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025 | 55,201 |  |

| Additions | 38,564 |  |

| Disposals | (37,928 | ) |

| At 31 December 2025 | 55,837 |  |

| DEPRECIATION

| At 1 January 2025 | 27,589 |  |

| Charge for year | 11,211 |  |

| Eliminated on disposal | (16,593 | ) |

| At 31 December 2025 | 22,207 |  |

| NET BOOK VALUE

| At 31 December 2025 | 33,630 |  |

| At 31 December 2024 | 27,612 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 16,235 |  | 12,143 |  |

| THE ARK CYCLES LTD (REGISTERED NUMBER: 11686072) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 172,078 |  | 154,844 |  |

| Tax | 3,107 |  | 5,932 |  |

| Social security and other taxes | 1,446 |  | 1,141 |  |

| Other creditors | 463 |  | 397 |  |

| Directors' current accounts | 60,277 |  | 64,785 |  |

| Accrued expenses | 3,250 |  | 3,250 |  |

240,621 |  | 230,349 |  |