All Bikes Accessories Limited Accounts






All Bikes Accessories Limited

	Company No. 04927652
		Information for Filing with The Registrar
		31 October 2025

The Directors present their report and the accounts for the year ended 31 October 2025.

Principal activities
The principal activity of the company during the year under review was retailer of motorcycles and motorcycle accessories.




Directors

The Directors who served at any time during the year were as follows:

Kevin Goodwin
Stuart Phethean








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

Kevin Goodwin
Company Secretary
08 October 2026

at	31 October 2025
Company No.		04927652	Notes	2025	2024
				£	£
Fixed assets
	Intangible assets		5	1	1
	Tangible assets		6	11,396	19,417


				11,397	19,418
Current assets
	Stocks		7	277,816	293,356
	Debtors		8	10,490	12,658

	Cash at bank and in hand			189,785	223,528
				478,091	529,542
Creditors: Amount falling due within one year			9	(37,724)	(114,526)
Net current assets				440,367	415,016
Total assets less current liabilities				451,764	434,434
Creditors: Amounts falling due after more than one year			10	-	(880)
Provisions for liabilities
	Deferred taxation		11	(2,165)	(4,350)

Net assets				449,599	429,204

Capital and reserves
	Called up share capital			150	150



	Profit and loss account		13	449,449	429,054

Total equity				449,599	429,204



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

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

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

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.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 08 October 2026 and signed on its behalf by:
Kevin Goodwin
Director
08 October 2026

for the year ended 31 October 2025

General information

All Bikes Accessories Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 04927652

Its registered office is:

Its trading address is:

46-48 Milnrow Road

Rochdale

OL16 1UD

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

25% Straight line

Motor vehicles

25% Straight line

Furniture, fittings and equipment

25% Straight line

Leased assets

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is shorter.

The interest element of these obligations is charged to profit and loss over relevant period. The capital element of the future payments id treated in the liability.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employee benefits

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	3	4

4	Taxation
		(a) Tax on profit on ordinary activities	2025	2024
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	3,968	18,172

		Total corporation tax	3,968	18,172





		Tax on profit on ordinary activities	3,968	18,172

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Lower	2025	2024
		-661	£	£
		Profit on ordinary activities before tax	24,363	70,808

		Standard rate of corporation tax in the United Kingdom	19%	19%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	4,629	13,454
		Expenses not deductible for tax purposes	(661)	4,718




		Tax on profit on ordinary activities	3,968	18,172

5	Intangible fixed assets
			Goodwill	Total
			£	£
		Cost
		At 1 November 2024	2,000	2,000


		At 31 October 2025	2,000	2,000
		Amortisation and impairment
		At 1 November 2024	1,999	1,999



		At 31 October 2025	1,999	1,999
		Net book values
		At 31 October 2025	1	1
		At 31 October 2024	1	1

6	Tangible fixed assets
			Plant and machinery	Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£	£
		Cost or revaluation
		At 1 November 2024	14,432	60,761	44,103	119,296
		Additions	-	-	2,425	2,425



		At 31 October 2025	14,432	60,761	46,528	121,721
		Depreciation
		At 1 November 2024	14,430	41,630	43,819	99,879
		Charge for the year	-	9,565	881	10,446



		At 31 October 2025	14,430	51,195	44,700	110,325
		Net book values
		At 31 October 2025	2	9,566	1,828	11,396
		At 31 October 2024	2	19,131	284	19,417

7	Stocks
			2025	2024
			£	£


		Finished goods	277,816	293,356
			277,816	293,356

8	Debtors
			2025	2024
			£	£
		Trade debtors	4,715	8,945






		Prepayments and accrued income	5,775	3,713
			10,490	12,658

9	Creditors:
		amounts falling due within one year
			2025	2024
			£	£

		Bank loans and overdrafts	2,501	875

		Obligations under finance lease and hire purchase contracts	852	5,218
		Trade creditors	9,532	12,184

		Taxes and social security	14,484	30,530
		Loans from directors	7,609	62,474
		Other creditors	-	1
		Accruals and deferred income	2,746	3,244
			37,724	114,526

10	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£



		Obligations under finance lease and hire purchase contracts	-	880




			-	880

11	Deferred taxation
			Accelerated Capital Allowances, Losses and Other Timing Differences	Total
			£	£
		At 1 November 2024	4,350	4,350
		Credit to the profit and loss account for the period	(2,185)	(2,185)

		At 31 October 2025	2,165	2,165


			2025	2024
			£	£
		Accelerated capital allowances	2,165	4,350



			2,165	4,350

Share Capital

100 Ordinary shares of £1 each and 50 A Ordinary shares of £1 each.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

14	Advances and credits to directors
			2025
			£







		At the year end the directors' current accounts were both in credit in the combined sum of £7,609 (2024 - £62,474). These balances are repayable on demand. No other transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard for Small Entities.

Related party disclosures

Key management personnel compensation

Transactions with related parties

The premisses occupied by the company are owned by Mr S Phethean a director and shareholder. During the year a rent was paid for the use of the premises of £24,000 (2024 - £24,000)