Bob Trotter Cycles Limited - Filleted accounts

Registered number

04165009

Bob Trotter Cycles Limited

Filleted Accounts

28 February 2026

Bob Trotter Cycles Limited
Registered number:		04165009
Balance Sheet
as at 28 February 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		132,171			140,259

Current assets
Stocks		166,634			172,570
Debtors	4	18,999			16,165
Cash at bank and in hand		75,964			180,899
		261,597			369,634

Creditors: amounts falling due within one year	5	(135,339)			(198,707)

Net current assets			126,258			170,927

Total assets less current liabilities			258,429			311,186

Creditors: amounts falling due after more than one year	6		-			(39,131)

Provisions for liabilities			(2,161)			(1,462)


Net assets			256,268			270,593

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			255,268			269,593

Shareholders' funds			256,268			270,593

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Nicola Doody
Director
Approved by the board on 10 August 2026

Bob Trotter Cycles Limited
Notes to the Accounts
for the year ended 28 February 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	10% reducing balance
	Plant and machinery	25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			7		7


3	Tangible fixed assets
		Land and buildings		Plant and machinery		Total
£			£		£
	Cost
	At 1 March 2025	233,915		77,672		311,587
	At 28 February 2026	233,915		77,672		311,587

	Depreciation
	At 1 March 2025	104,990		66,338		171,328
	Charge for the year	5,393		2,695		8,088
	At 28 February 2026	110,383		69,033		179,416

	Net book value
	At 28 February 2026	123,532		8,639		132,171
	At 28 February 2025	128,925		11,334		140,259


4	Debtors			2026		2025
£					£

	Trade debtors			15,370		3,009
	Other debtors			3,629		13,156
				18,999		16,165


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			-		3,610
	Trade creditors			111,616		159,621
	Taxation and social security costs			21,041		16,401
	Other creditors			2,682		19,075
				135,339		198,707


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			-		39,131


7	Loans			2026		2025
£					£
	Creditors include:
	Instalments falling due for payment after more than five years			-		24,691


	Secured bank loans			-		42,741

	The loan is repayable over 99 months at variable interest rate, currently 8.2% per annum.


8	Controlling party

	The company is owned and controlled by Nicola Doody and David Trotter who each hold 50% of the share capital.


9	Other information

	Bob Trotter Cycles Limited is a private company limited by shares and incorporated in England. Its registered office is:
	13-15 Lord Mayor's Walk
	York
	North Yorkshire
	YO13 7HB