Backcountrybiking Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: SC570057

Backcountrybiking Ltd

Filleted Unaudited Financial Statements

31 July 2025

Backcountrybiking Ltd

Financial Statements

Year ended 31 July 2025

Contents	Page

Chartered accountants report to the director on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2

Notes to the financial statements	4

Backcountrybiking Ltd

Chartered Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Backcountrybiking Ltd

Year ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Backcountrybiking Ltd for the year ended 31 July 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the director of Backcountrybiking Ltd. Our work has been undertaken solely to prepare for your approval the financial statements of Backcountrybiking Ltd and state those matters that we have agreed to state to you in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Backcountrybiking Ltd and its director for our work or for this report.

It is your duty to ensure that Backcountrybiking Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Backcountrybiking Ltd. You consider that Backcountrybiking 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 financial statements of Backcountrybiking 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 financial statements.

GILLILAND & COMPANY Chartered Accountants

216 West George Street Glasgow G2 2PQ

28 July 2026

Backcountrybiking Ltd

Statement of Financial Position

31 July 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		3,072	3,981

Current assets

Stocks		6,230	6,558
Debtors	6	3,871	11,337
Cash at bank and in hand		2,417	202
		--------	--------
		12,518	18,097

Creditors: amounts falling due within one year	7	50,404		62,145
		--------		--------
Net current liabilities			37,886	44,048
			--------	--------
Total assets less current liabilities			( 34,814)	( 40,067)

Creditors: amounts falling due after more than one year	8	–	3,243
		--------	--------
Net liabilities		( 34,814)	( 43,310)
		--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 34,914)	( 43,410)
	--------	--------
Shareholder deficit	( 34,814)	( 43,310)
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 July 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 member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Backcountrybiking Ltd

Statement of Financial Position (continued)

31 July 2025

These financial statements were approved by the board of directors and authorised for issue on 28 July 2026 , and are signed on behalf of the board by:

Mr A Toop
Director

Company registration number: SC570057

Backcountrybiking Ltd

Notes to the Financial Statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is 1 Nursery Cottage, Inshriach Nursery, Aviemore, Inverness-Shire, PH22 1QS, Scotland.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change of value.

Going concern

The company is reliant on the support of the director and associated companies in order to continue in operational existence and to meet its liabilities as they fall due. The director is satisfied that he will continue to support the company and as such the going concern basis is appropriate for the preparation of the accounts.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	25% straight line
Equipment	-	25% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 2 ).

5. Tangible assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 August 2024	19,236	18,794	38,030
Additions	–	972	972
	--------	--------	--------
At 31 July 2025	19,236	19,766	39,002
	--------	--------	--------
Depreciation
At 1 August 2024	18,325	15,724	34,049
Charge for the year	655	1,226	1,881
	--------	--------	--------
At 31 July 2025	18,980	16,950	35,930
	--------	--------	--------
Carrying amount
At 31 July 2025	256	2,816	3,072
	--------	--------	--------
At 31 July 2024	911	3,070	3,981
	--------	--------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	1,157	9,867
Other debtors	2,714	1,470
	-------	--------
	3,871	11,337
	-------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	6,746	7,737
Trade creditors	17,955	39,538
Social security and other taxes	1,570	2,238
Other creditors	24,133	12,632
	--------	--------
	50,404	62,145
	--------	--------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	–	3,243
	----	-------

9. Director's advances, credits and guarantees

As at 31 July 2025 the company owed the director £8,268 (2024: £1,828). The loan is interest free, unsecured and has no fixed date of repayment.

10. Controlling party

The company is under the control of the director throughout the current year.