P&A Motorcycles Ltd

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 02777317

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		127,149		128,304

			127,149		128,304
CURRENT ASSETS
Stocks		87,102		65,003
Debtors		4,091		316
Cash at bank and in hand		148,084		167,816

		239,277		233,135
Creditors: Amounts Falling Due Within One Year		(25,563 )		(28,529 )

NET CURRENT ASSETS (LIABILITIES)			213,714		204,606

TOTAL ASSETS LESS CURRENT LIABILITIES			340,863		332,910

PROVISIONS FOR LIABILITIES
Deferred Taxation			(790 )		(1,010 )

NET ASSETS			340,073		331,900

CAPITAL AND RESERVES
Called up share capital	5		100		100
Profit and Loss Account			339,973		331,800

SHAREHOLDERS' FUNDS			340,073		331,900

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P&A Motorcycles Ltd

Abridged Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr P Winrow

Director

10 September 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

P&A Motorcycles Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 02777317 . The registered office is 46/50 Victoria Road, Widnes, Cheshire, WA8 7RJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	not provided
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	15% on reducing balance
Computer Equipment	33% on reducing balance

2.4. Stocks and Work in Progress

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

2.5. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 4)

4. Tangible Assets

	Total
	£
Cost
As at 1 April 2025	154,220

As at 31 March 2026	154,220

Depreciation
As at 1 April 2025	25,916
Provided during the period	1,155

As at 31 March 2026	27,071

Net Book Value
As at 31 March 2026	127,149

As at 1 April 2025	128,304

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P&A Motorcycles Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2026

5. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

6. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Philip Winrow	8,677	(13,427 )	1,000	-	(3,750 )

The above loan is unsecured, interest free and repayable on demand.

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