Dearden Motorcycles Limited

Dearden Motorcycles Limited
Contents Page
For the year ended 31 December 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Dearden Motorcycles Limited Accountants' Report For the year ended 31 December 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Ray Dyer Chartered Accountants 31 December 2025 .................................................... Ray Dyer Chartered Accountants Inglenook Main Road Nutbourne PO18 8RR 09 September 2026 1

Dearden Motorcycles Limited
Accountants' Report
For the year ended 31 December 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Ray Dyer Chartered Accountants
31 December 2025

....................................................

Ray Dyer Chartered Accountants
Inglenook
Main Road
Nutbourne
PO18 8RR
09 September 2026

1

Dearden Motorcycles Limited
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	323,918	332,451
		323,918	332,451
Current assets
Stocks		780,336	1,055,459
Debtors: amounts falling due within one year		26,456	29,113
Cash at bank and in hand		0	38,192
		806,792	1,122,764
Creditors: amount falling due within one year		(1,776,726)	(1,913,985)
Net current assets		(969,934)	(791,221)

Total assets less current liabilities		(646,016)	(458,770)
Creditors: amount falling due after more than one year		0	(9,333)
Net assets		(646,016)	(468,103)

Capital and reserves
Called up share capital	4	340,100	340,100
Profit and loss account		(986,116)	(808,203)
Shareholders' funds		(646,016)	(468,103)

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts 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 accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 09 September 2026 and were signed on its behalf by:

-------------------------------
A Hewett
Director

2

Dearden Motorcycles Limited
Notes to the Abridged Financial Statements
For the year ended 31 December 2025

General Information

Dearden Motorcycles Limited is a private company, limited by shares, registered in England and Wales, registration number 06347549, registration address 5 Hardley Industrial Estate, Lime Kiln Lane, Hardley, Southampton, Hants, SO45 3NQ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Equipment 20% Reducing Balance

Motor Vehicles 25% Reducing Balance

Office Equipment 10% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 12 (2024 : 12).

3.

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£	£	£
At 01 January 2025	201,029	171,023	45,898	112,892	530,842
Additions	-	5,064	-	-	5,064
Disposals	-	-	-	-	-
At 31 December 2025	201,029	176,087	45,898	112,892	535,906
Depreciation
At 01 January 2025	-	103,374	42,865	52,152	198,391
Charge for year	-	6,765	758	6,074	13,597
On disposals	-	-	-	-	-
At 31 December 2025	-	110,139	43,623	58,226	211,988
Net book values
Closing balance as at 31 December 2025	201,029	65,948	2,275	54,666	323,918
Opening balance as at 01 January 2025	201,029	67,649	3,033	60,740	332,451

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
340,100 Class A shares of £1.00 each	340,100		340,100
	340,100		340,100

3

Registered Number: 06347549
England and Wales
DEARDEN MOTORCYCLES LIMITED

Abridged Accounts

Period of accounts Start date: 01 January 2025 End date: 31 December 2025