Acorah Software Products - Accounts Production 19.2.350 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 10418094 C Papakyriacou A J Conrich A A Fraser W R Taylor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10418094 2024-10-31 10418094 2025-10-31 10418094 2024-11-01 2025-10-31 10418094 frs-core:CurrentFinancialInstruments 2025-10-31 10418094 frs-core:Non-currentFinancialInstruments 2025-10-31 10418094 frs-core:ComputerEquipment 2025-10-31 10418094 frs-core:ComputerEquipment 2024-11-01 2025-10-31 10418094 frs-core:ComputerEquipment 2024-10-31 10418094 frs-core:FurnitureFittings 2025-10-31 10418094 frs-core:FurnitureFittings 2024-11-01 2025-10-31 10418094 frs-core:FurnitureFittings 2024-10-31 10418094 frs-core:PlantMachinery 2025-10-31 10418094 frs-core:PlantMachinery 2024-11-01 2025-10-31 10418094 frs-core:PlantMachinery 2024-10-31 10418094 frs-core:ShareCapital 2025-10-31 10418094 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 10418094 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 10418094 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 10418094 frs-bus:SmallEntities 2024-11-01 2025-10-31 10418094 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 10418094 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 10418094 frs-bus:Director1 2024-11-01 2025-10-31 10418094 frs-bus:Director2 2024-11-01 2025-10-31 10418094 frs-bus:Director3 2024-11-01 2025-10-31 10418094 frs-bus:Director4 2024-11-01 2025-10-31 10418094 frs-countries:EnglandWales 2024-11-01 2025-10-31 10418094 2023-10-31 10418094 2024-10-31 10418094 2023-11-01 2024-10-31 10418094 frs-core:CurrentFinancialInstruments 2024-10-31 10418094 frs-core:Non-currentFinancialInstruments 2024-10-31 10418094 frs-core:ShareCapital 2024-10-31 10418094 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 10418094
Biketrac Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Biketrac Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Biketrac Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 10418094

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,759 |  | 3,678
|  |  | 2,759 |  | 3,678
CURRENT ASSETS
Stocks | 5 | 228,808 |  | 202,776 |
Debtors | 6 | 96,566 |  | 70,685 |
Cash at bank and in hand |  | 1,242,103 |  | 1,050,835 |
|  | 1,567,477 |  | 1,324,296 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,127,162 ) |  | (961,747 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 440,315 |  | 362,549
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 443,074 |  | 366,227
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (259,767 ) |  | (229,078 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (690 ) |  | (936 )
NET ASSETS |  |  | 182,617 |  | 136,213
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 181,617 |  | 135,213
SHAREHOLDERS' FUNDS |  |  | 182,617 |  | 136,213

Page 1
Page 2
Biketrac Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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 Profit and Loss Account.
On behalf of the board

C Papakyriacou Director
10 July 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Biketrac Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Biketrac Limited is a private company, limited by shares,registered in England & Wales. The company's registered office address is Chiltlee Manor, 50 Chiltlee Manor Estate, Liphook, Hampshire, GU30 7AZ.
The presentation currency of the financial statements is Pound Sterling (£).
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added tax. Turnover comprises revenue from the sale of goods and subscription revenue. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. This is usually at the point the customer has signed for delivery of the goods.
Subscription revenue
Subscription revenue is recognised on a straight-line basis over the period to which the subscription relates.
Where the outcome of a contract cannot be estimated reliably, revenue is recognised only to the extent of recoverable expenses.
2.3. 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 | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 25% on reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the . Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
Page 3
Page 4
Biketrac Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Financial Instruments
The company only enters into basic financial instrument transactions in accordance with Section 11. Financial assets and liabilities are measured at cost and financial assets are assessed at the end of each reporting period for objective evidence of impairment.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.8. Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 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 period 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.
2.9. Pensions
The operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 7)
7 7
Page 4
Page 5
Biketrac Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 November 2024 | 12,277 | 167 | 5,658 | 18,102
As at 31 October 2025 | 12,277 | 167 | 5,658 | 18,102
Depreciation
As at 1 November 2024 | 10,546 | 81 | 3,797 | 14,424
Provided during the period | 432 | 21 | 466 | 919
As at 31 October 2025 | 10,978 | 102 | 4,263 | 15,343
Net Book Value
As at 31 October 2025 | 1,299 | 65 | 1,395 | 2,759
As at 1 November 2024 | 1,731 | 86 | 1,861 | 3,678

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 228,808 |  | 202,776

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 74,349 |  | 50,645
Other debtors | 22,217 |  | 20,040
| 96,566 |  | 70,685

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 316,811 |  | 260,539
Other creditors | 804,568 |  | 691,930
Taxation and social security | 5,783 |  | 9,278
| 1,127,162 |  | 961,747

Page 5
Page 6
Biketrac Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 259,767 |  | 229,078

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

10. Capital Commitments
At the year end the company has commitments, guarantees and contingencies totalling £10,561 (2024: £21,546).
Page 6