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Company Registration No. 13196274 (England and Wales)
ELECTRON CYCLES LIMITED Unaudited accounts for the year ended 28 February 2026
ELECTRON CYCLES LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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ELECTRON CYCLES LIMITED Company Information for the year ended 28 February 2026
Directors
Deborah Janssen Francis Janssen
Company Number
13196274 (England and Wales)
Registered Office
4 CROSS TREE CENTRE CAEN STREET BRAUNTON EX33 1AA ENGLAND
Accountants
North Devon Accounts 4 Cross Tree Centre Caen Street Braunton Devon EX33 1AA
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ELECTRON CYCLES LIMITED Statement of financial position as at 28 February 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
55,756
70,729
Current assets
Inventories
94,646
82,698
Debtors
5
5,318
11,792
Cash at bank and in hand
8,241
4,309
108,205
98,799
Creditors: amounts falling due within one year
6
(163,507)
(123,994)
Net current liabilities
(55,302)
(25,195)
Net assets
454
45,534
Capital and reserves
Called up share capital
1
1
Profit and loss account
453
45,533
Shareholders' funds
454
45,534
For the year ending 28 February 2026 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 June 2026 and were signed on its behalf by
Deborah Janssen Director Company Registration No. 13196274
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ELECTRON CYCLES LIMITED Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
ELECTRON CYCLES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13196274. The registered office is 4 CROSS TREE CENTRE, CAEN STREET, BRAUNTON, EX33 1AA, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
18% Reducing balance
Motor vehicles
18% Reducing balance
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 March 2025
22,679
70,407
93,086
At 28 February 2026
22,679
70,407
93,086
Depreciation
At 1 March 2025
9,210
13,147
22,357
Charge for the year
2,424
12,549
14,973
At 28 February 2026
11,634
25,696
37,330
Net book value
At 28 February 2026
11,045
44,711
55,756
At 28 February 2025
13,469
57,260
70,729
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ELECTRON CYCLES LIMITED Notes to the Accounts for the year ended 28 February 2026
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
(200)
6,442
Accrued income and prepayments
4,145
5,350
Other debtors
1,373
-
5,318
11,792
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
26,367
-
VAT
9,682
7,199
Trade creditors
7,561
-
Taxes and social security
444
4,190
Other creditors
-
(11)
Loans from directors
118,303
111,516
Accruals
1,150
1,100
163,507
123,994
7
Average number of employees
During the year the average number of employees was 2 (2025: 3).
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