REGISTERED NUMBER: 02040523 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Tinklers (Motor Cycles) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G M Newstead

Mrs A J Newstead

SECRETARY:

Mrs A J Newstead

REGISTERED OFFICE:

182 - 190 Northumberland Street

Norwich

Norfolk

NR2 4EE

REGISTERED NUMBER:

02040523 (England and Wales)

ACCOUNTANTS:

Shaw & Co

Chartered Certified Accountants

3 Colegate

Norwich

Norfolk

NR3 1BN

FIXED ASSETS

Tangible assets

4

1,122,182

611,561

CURRENT ASSETS

Stocks

901,033

1,042,056

Debtors

5

615,984

68,091

Cash at bank and in hand

462,812

641,004

1,979,829

1,751,151

CREDITORS

Amounts falling due within one year

6

1,398,681

1,287,712

NET CURRENT ASSETS

581,148

463,439

TOTAL ASSETS LESS CURRENT LIABILITIES

1,703,330

1,075,000

CREDITORS

Amounts falling due after more than one year

7

(254,459

)

(137,327

)

PROVISIONS FOR LIABILITIES

(123,719

)

(21,652

)

NET ASSETS

1,325,152

916,021

CAPITAL AND RESERVES

Called up share capital

2,001

2,001

Revaluation reserve

8

313,930

313,930

Retained earnings

1,009,221

600,090

1,325,152

916,021

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 August 2026 and were signed on its behalf by:

Mrs A J Newstead - Director

1.	STATUTORY INFORMATION

Tinklers (Motor Cycles) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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:

Freehold land and buildings - 0% straight line

Leasehold improvements - 0% straight line

Plant and equipment - 15% straight line

Fixtures and fittings - 15% reducing balance

Computer equipment - 33% straight line

Motor vehicles - 25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the 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 or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those 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 the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2024 - 22 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

511,864

305,759

817,623

Additions

115,000

491,435

606,435

At 31 December 2025

626,864

797,194

1,424,058

DEPRECIATION

At 1 January 2025

-

206,062

206,062

Charge for year

-

95,814

95,814

At 31 December 2025

-

301,876

301,876

NET BOOK VALUE

At 31 December 2025

626,864

495,318

1,122,182

At 31 December 2024

511,864

99,697

611,561

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

148,108

18,957

Other debtors

467,876

49,134

615,984

68,091

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

4,416

9,931

Trade creditors

1,250,012

1,204,683

Taxation and social security

123,251

63,800

Other creditors

21,002

9,298

1,398,681

1,287,712

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

-

4,880

Other creditors

254,459

132,447

254,459

137,327

8.

RESERVES

Revaluation

reserve

£

At 1 January 2025

and 31 December 2025

313,930

9.	ULTIMATE CONTROLLING PARTY

The company is controlled by the director Mrs A J Newstead by virtue of her majority shareholding.