Registration number: 03530504

Cycle Aid Assist Ltd

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 6

Cycle Aid Assist Ltd

Company Information

Director

Mr D P Darlington

Company secretary

Mr D P Darlington

Registered office

The Banks 75 Silverdale Road Yealand, Redmayne Carnforth Lancashire LA5 9TB

Accountants

Xeinadin Blackpool Limited Ground Floor, Seneca House Links Point, Amy Johnson Way Blackpool Lancashire FY4 2FF

Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Cycle Aid Assist Ltd
for the Year Ended 30 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Cycle Aid Assist Ltd for the year ended 30 October 2025 as set out on pages 3 to 6 from the company's accounting records and from information and explanations you have given us.

As a firm regulated by the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Cycle Aid Assist Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Cycle Aid Assist Ltd and state those matters that we have agreed to state to the Board of Directors of Cycle Aid Assist Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cycle Aid Assist Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Cycle Aid Assist Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Cycle Aid Assist Ltd. You consider that Cycle Aid Assist Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Cycle Aid Assist Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Xeinadin Blackpool Limited
Ground Floor, Seneca House
Links Point, Amy Johnson Way
Blackpool
Lancashire
FY4 2FF

28 July 2026

Cycle Aid Assist Ltd

(Registration number: 03530504)
Balance Sheet as at 30 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,570	2,335
Current assets
Cash at bank and in hand		508	18,468
Creditors: Amounts falling due within one year	5	(1,670)	(1,817)
Net current (liabilities)/assets		(1,162)	16,651
Net assets		408	18,986
Capital and reserves
Called up share capital	6	100	100
Retained earnings		308	18,886
Shareholders' funds		408	18,986

For the financial year ending 30 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 28 July 2026
 

......................................... Mr D P Darlington Company secretary and director

Cycle Aid Assist Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
The Banks
75 Silverdale Road
Yealand, Redmayne
Carnforth
Lancashire
LA5 9TB

These financial statements were authorised for issue by the director on 28 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Cycle Aid Assist Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 October 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Cycle Aid Assist Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 October 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Other property, plant and equipment  £	Total £
Cost or valuation
At 31 October 2024	430	2,800	3,230
At 30 October 2025	430	2,800	3,230
Depreciation
At 31 October 2024	195	700	895
Charge for the year	65	700	765
At 30 October 2025	260	1,400	1,660
Carrying amount
At 30 October 2025	170	1,400	1,570
At 30 October 2024	235	2,100	2,335

5

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Accruals and deferred income	1,500	1,500
Other creditors	170	317
	1,670	1,817

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Shares of £1 each	100	100	100	100