| REGISTERED NUMBER: |
| BACK-ON-TRACK MOUNTAIN BIKE SOLUTIONS |
| LIMITED |
| FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31ST MARCH 2026 |
| REGISTERED NUMBER: |
| BACK-ON-TRACK MOUNTAIN BIKE SOLUTIONS |
| LIMITED |
| FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31ST MARCH 2026 |
| BACK-ON-TRACK MOUNTAIN BIKE SOLUTIONS |
| LIMITED (REGISTERED NUMBER: 06544130) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31ST MARCH 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| BACK-ON-TRACK MOUNTAIN BIKE SOLUTIONS |
| LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 31ST MARCH 2026 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Accountants and Tax Advisors |
| Pembroke House |
| Llantarnam Park Way |
| Cwmbran |
| Torfaen |
| NP44 3AU |
| BACK-ON-TRACK MOUNTAIN BIKE SOLUTIONS |
| LIMITED (REGISTERED NUMBER: 06544130) |
| BALANCE SHEET |
| 31ST MARCH 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| Investments | 6 |
| CURRENT ASSETS |
| Debtors | 7 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
9 |
( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 10 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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. |
| BACK-ON-TRACK MOUNTAIN BIKE SOLUTIONS |
| LIMITED (REGISTERED NUMBER: 06544130) |
| BALANCE SHEET - continued |
| 31ST MARCH 2026 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| BACK-ON-TRACK MOUNTAIN BIKE SOLUTIONS |
| LIMITED (REGISTERED NUMBER: 06544130) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31ST MARCH 2026 |
| 1. | STATUTORY INFORMATION |
| Back-on-track Mountain Bike Solutions Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Goodwill |
| Goodwill, being the amount paid in connection with the acquisition of a business in 2008, was amortised evenly over its estimated useful life of five years. This was fully amortised in 2013. |
| Intangible assets |
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. |
| Tangible fixed assets |
| Plant and machinery | - |
| Motor vehicles | - |
| Computer equipment | - |
| 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. |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| BACK-ON-TRACK MOUNTAIN BIKE SOLUTIONS |
| LIMITED (REGISTERED NUMBER: 06544130) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31ST MARCH 2026 |
| 4. | INTANGIBLE FIXED ASSETS |
| Goodwill |
| £ |
| COST |
| At 1st April 2025 |
| and 31st March 2026 |
| AMORTISATION |
| At 1st April 2025 |
| and 31st March 2026 |
| NET BOOK VALUE |
| At 31st March 2026 |
| At 31st March 2025 |
| 5. | TANGIBLE FIXED ASSETS |
| Plant and | Motor | Computer |
| machinery | vehicles | equipment | Totals |
| £ | £ | £ | £ |
| COST |
| At 1st April 2025 |
| Additions |
| Disposals | ( |
) | ( |
) | ( |
) |
| At 31st March 2026 |
| DEPRECIATION |
| At 1st April 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) |
| At 31st March 2026 |
| NET BOOK VALUE |
| At 31st March 2026 |
| At 31st March 2025 |
| 6. | FIXED ASSET INVESTMENTS |
| Other |
| investments |
| £ |
| COST |
| At 1st April 2025 |
| and 31st March 2026 |
| NET BOOK VALUE |
| At 31st March 2026 |
| At 31st March 2025 |
| BACK-ON-TRACK MOUNTAIN BIKE SOLUTIONS |
| LIMITED (REGISTERED NUMBER: 06544130) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31ST MARCH 2026 |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Other debtors |
| Social security and other tax | - | 14,917 |
| Prepayments |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Other loans |
| Trade creditors |
| Company Credit Card | 17,441 | 759 |
| Corporation Tax |
| Social security and other taxes |
| VAT | 41,419 | 66,651 |
| Other creditors |
| Directors' current accounts | 8,281 | 3,049 |
| Accruals and deferred income |
| 9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Other loans - 1-2 years |
| 10. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2026 | 2025 |
| value: | £ | £ |
| Ordinary A | £1 | 95 | 95 |
| Ordinary B | £1 | 5 | 5 |
| 100 | 100 |