Company registration number 11705313 (England and Wales)
CHURCHILL MOTORCYCLES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
CHURCHILL MOTORCYCLES LIMITED
COMPANY INFORMATION
Directors
Mr I Churchill
Mrs C Churchill
Company number
11705313
Registered office
Moreton House
31 High Street
Buckingham
United Kingdom
MK18 1NU
Accountants
Xeinadin South East Ltd
Moreton House
31 High street
Buckingham
Buckinghamshire
United Kingdom
MK18 1NU
CHURCHILL MOTORCYCLES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
CHURCHILL MOTORCYCLES LIMITED
BALANCE SHEET
AS AT
30 NOVEMBER 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
14,434
18,349
Current assets
Stocks
113,083
107,033
Debtors
4
7,798
3,560
Cash at bank and in hand
-
0
13,244
120,881
123,837
Creditors: amounts falling due within one year
5
(166,317)
(110,146)
Net current (liabilities)/assets
(45,436)
13,691
Total assets less current liabilities
(31,002)
32,040
Provisions for liabilities
(2,743)
(4,202)
Net (liabilities)/assets
(33,745)
27,838
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
(33,747)
27,836
Total equity
(33,745)
27,838

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 9 June 2026 and are signed on its behalf by:
Mr I Churchill
Director
Company registration number 11705313 (England and Wales)
CHURCHILL MOTORCYCLES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 2 -
1
Accounting policies
Company information

Churchill Motorcycles Limited is a private company limited by shares incorporated in England and Wales. The registered office is Moreton House, 31 High Street, Buckingham, United Kingdom, MK18 1NU.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% reducing balance
Fixtures and fittings
20% reducing balance
Computers
20% reducing balance
Motor vehicles
20% reducing balance
1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

CHURCHILL MOTORCYCLES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
4
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 December 2024 and 30 November 2025
9,137
4,642
5,617
23,317
42,713
Depreciation and impairment
At 1 December 2024
5,330
3,083
3,987
11,964
24,364
Depreciation charged in the year
929
312
404
2,270
3,915
At 30 November 2025
6,259
3,395
4,391
14,234
28,279
Carrying amount
At 30 November 2025
2,878
1,247
1,226
9,083
14,434
At 30 November 2024
3,807
1,559
1,630
11,353
18,349
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
7,090
3,560
Other debtors
708
-
0
7,798
3,560
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
6,545
-
0
Trade creditors
11,133
2,724
Taxation and social security
-
0
98
Other creditors
148,639
107,324
166,317
110,146
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