Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 09911049 Mr M R Smith Mr I R Leeding Mr D Jones Mr J Dear iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09911049 2024-12-31 09911049 2025-12-31 09911049 2025-01-01 2025-12-31 09911049 frs-core:CurrentFinancialInstruments 2025-12-31 09911049 frs-core:Non-currentFinancialInstruments 2025-12-31 09911049 frs-core:ComputerEquipment 2025-12-31 09911049 frs-core:ComputerEquipment 2025-01-01 2025-12-31 09911049 frs-core:ComputerEquipment 2024-12-31 09911049 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 09911049 frs-core:FurnitureFittings 2025-12-31 09911049 frs-core:FurnitureFittings 2025-01-01 2025-12-31 09911049 frs-core:FurnitureFittings 2024-12-31 09911049 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 09911049 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 09911049 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 09911049 frs-core:OtherResidualIntangibleAssets 2025-12-31 09911049 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 09911049 frs-core:OtherResidualIntangibleAssets 2024-12-31 09911049 frs-core:PlantMachinery 2025-12-31 09911049 frs-core:PlantMachinery 2025-01-01 2025-12-31 09911049 frs-core:PlantMachinery 2024-12-31 09911049 frs-core:ShareCapital 2025-12-31 09911049 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09911049 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09911049 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09911049 frs-bus:SmallEntities 2025-01-01 2025-12-31 09911049 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09911049 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09911049 frs-bus:Director1 2025-01-01 2025-12-31 09911049 frs-bus:Director2 2025-01-01 2025-12-31 09911049 frs-bus:Director3 2025-01-01 2025-12-31 09911049 frs-bus:Director4 2025-01-01 2025-12-31 09911049 frs-countries:EnglandWales 2025-01-01 2025-12-31 09911049 2023-12-31 09911049 2024-12-31 09911049 2024-01-01 2024-12-31 09911049 frs-core:CurrentFinancialInstruments 2024-12-31 09911049 frs-core:Non-currentFinancialInstruments 2024-12-31 09911049 frs-core:ShareCapital 2024-12-31 09911049 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 09911049
Destination Bike Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Peter Jarman LLP
Destination Bike Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Destination Bike Limited
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 09911049

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 960 |  | -
Tangible Assets | 5 |  | 100 |  | 999
|  |  | 1,060 |  | 999
CURRENT ASSETS
Stocks | 6 | 67,500 |  | 52,400 |
Debtors | 7 | 709 |  | - |
Cash at bank and in hand |  | 71,183 |  | 49,763 |
|  | 139,392 |  | 102,163 |
Creditors: Amounts Falling Due Within One Year | 8 | (73,938 ) |  | (44,646 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 65,454 |  | 57,517
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 66,514 |  | 58,516
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (3,696 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (19 ) |  | (190 )
NET ASSETS |  |  | 66,495 |  | 54,630
CAPITAL AND RESERVES
Called up share capital | 10 |  | 60,000 |  | 60,000
Income Statement |  |  | 6,495 |  | (5,370 )
SHAREHOLDERS' FUNDS |  |  | 66,495 |  | 54,630

Page 1
Page 2
Destination Bike Limited
Statement of Financial Position (continued)
As At 31 December 2025
For the year ending 31 December 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

Mr J Dear Director
22/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Destination Bike Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Destination Bike Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09911049 . The registered office is St James' Hall, Mill Road, Lancing, West Sussex, BN15 0PT.
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, excluding discounts, rebates,
value added tax and other sales taxes.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are comprised of a client database asset. It is amortised to the income statement over its estimated economic life of 25 years.
2.4. 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 | Straight line depreciation over 10 years
Fixtures & Fittings | Straight line depreciation over 10 years
Computer Equipment | Straight line depreciation over 4 years

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. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except tothe 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 orsubstantively enacted by the statement of financial position date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversedat thestatement of financial position date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different fromthose 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 thetiming difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that theywill be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 3)
5 3
Page 3
Page 4
Destination Bike Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | -
Additions | 1,000
As at 31 December 2025 | 1,000
Amortisation
As at 1 January 2025 | -
Provided during the period | 40
As at 31 December 2025 | 40
Net Book Value
As at 31 December 2025 | 960
As at 1 January 2025 | -

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 24,490 | 5,500 | 3,000 | 199 | 33,189
As at 31 December 2025 | 24,490 | 5,500 | 3,000 | 199 | 33,189
Depreciation
As at 1 January 2025 | 24,490 | 4,950 | 2,700 | 50 | 32,190
Provided during the period | - | 550 | 300 | 49 | 899
As at 31 December 2025 | 24,490 | 5,500 | 3,000 | 99 | 33,089
Net Book Value
As at 31 December 2025 | - | - | - | 100 | 100
As at 1 January 2025 | - | 550 | 300 | 149 | 999

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 67,500 |  | 52,400

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 709 |  | -

Page 4
Page 5
Destination Bike Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 32,738 |  | 6,395
Bank loans and overdrafts | 3,696 |  | 6,213
Other creditors | 23,677 |  | 13,268
Taxation and social security | 13,827 |  | 18,770
| 73,938 |  | 44,646

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 3,696

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 60,000 |  | 60,000

Page 5