TRANS EURO TRAIL COMMUNITY INTEREST COMPANY

Company limited by guarantee

Company Registration Number:
11371199 (England and Wales)

Unaudited statutory accounts for the year ended 31 May 2026

Period of accounts

Start date: 1 June 2025

End date: 31 May 2026

TRANS EURO TRAIL COMMUNITY INTEREST COMPANY

Contents of the Financial Statements

for the Period Ended 31 May 2026

Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

TRANS EURO TRAIL COMMUNITY INTEREST COMPANY

Balance sheet

As at 31 May 2026

Notes 2026 2025


£

£
Fixed assets
Tangible assets: 3 140 186
Total fixed assets: 140 186
Current assets
Debtors: 4 9,215
Cash at bank and in hand: 49,738 47,489
Total current assets: 58,953 47,489
Creditors: amounts falling due within one year: 5 ( 5,151 ) ( 4,308 )
Net current assets (liabilities): 53,802 43,181
Total assets less current liabilities: 53,942 43,367
Creditors: amounts falling due after more than one year:   0 0
Total net assets (liabilities): 53,942 43,367
Members' funds
Profit and loss account: 53,942 43,367
Total members' funds: 53,942 43,367

The notes form part of these financial statements

TRANS EURO TRAIL COMMUNITY INTEREST COMPANY

Balance sheet statements

For the year ending 31 May 2026 the company was entitled to exemption 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 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 directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 4 October 2026
and signed on behalf of the board by:

Name: Dr John Ross
Status: Director

The notes form part of these financial statements

TRANS EURO TRAIL COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 31 May 2026

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover comprises the invoiced value of goods and services supplied by the company plus grants received, net of Value Added Tax (where VAT registered) and trade discounts.

    Tangible fixed assets depreciation policy

    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: Computer Equipment 25 % Reducing Balance

    Intangible fixed assets amortisation policy

    Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

TRANS EURO TRAIL COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 31 May 2026

  • 2. Employees

    2026 2025
    Average number of employees during the period 0 0

TRANS EURO TRAIL COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 31 May 2026

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 June 2025 213 213
Additions
Disposals
Revaluations
Transfers
At 31 May 2026 213 213
Depreciation
At 1 June 2025 27 27
Charge for year 46 46
On disposals
Other adjustments
At 31 May 2026 73 73
Net book value
At 31 May 2026 140 140
At 31 May 2025 186 186

TRANS EURO TRAIL COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 31 May 2026

4. Debtors

2026 2025
£ £
Other debtors 9,215
Total 9,215

TRANS EURO TRAIL COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 31 May 2026

5. Creditors: amounts falling due within one year note

2026 2025
£ £
Taxation and social security 2,634 2,595
Accruals and deferred income 645 465
Other creditors 1,872 1,248
Total 5,151 4,308

COMMUNITY INTEREST ANNUAL REPORT

TRANS EURO TRAIL COMMUNITY INTEREST COMPANY

Company Number: 11371199 (England and Wales)

Year Ending: 31 May 2026

Company activities and impact

The company collates, monitors, revises and publishes the trans-continental adventurous motorcycling tourism route called the Trans Euro Trail (TET) - a free to access and download suggested itinerary across Europe. The TETE= opened in July 2017 and became a CIC in 2018. During the financial year 2025-26, the TET CIC’s activities have benefited the community in the following ways: 1. The majority of county sections of the TET have been revised on at least one occasion in response to suggestions and reports from both TET riders and local communities 2. The total kilometres was extended to in excess of 120,000km 3. Development of TET Czechia, ET Amenia and TET Cyprus was commenced with hope for the latter to go live in autumn 2026 4. A TET Romania Development group continued its activity and we fed into a multi-stakeholder meeting held between leisure riders, trail riding advocacy organisations, businesses and the forest department in Romania. 5. The Facebook TET group memberships grew to over 280,000 members who continue to be active and demonstrate a positive role in assisting, advising and helping their community peers. 6. The TET CIC maintained its membership of the Adventure Country Tracks Ev in Germany, the Trail Riders Fellowship in the UK and Codever in France as well as supporting the Motorcycle Action Group in the Netherlands and FEMA on a European stage. 7. Online Team TET meetings were continued for volunteers 8. The Handbooks for volunteer linesmen and contributors updated 9. The merchandising outlet (motoradv.bike) continued to provide a regular income from the sale of TET merchandise 10. Copyright infringement and abuse were addressed and IP ownership asserted 11. A new steering committee was established, meetings held, workstreams created and short-term goals created. In essence, the intent is to review and stabilise structure and processes so that a firm foundation for future development can be attained. 12. A new helpdesk function was fully rolled out with the support given from the centre 13. Expressions of interest were invited to create a new website to a specification articulated in detail by the digital Steersman. This was awarded in May 2026 with delivery expected later summer 2026 14. The TET acronym was trademarked in the EU. 15. Support was promised in recognising the work of the Linesman from two international manufactures 16. An online digital atlas of the entire TET was launched allowing planning and previewing of routes and links to downloads 17. A wild fire resources page was setup and country pages had wildfire information added 18. A wildfire overlay was added to the TET Atlas 19. Businesses (campsites, cafes, hotels etc) continued to approach the TET requesting addition to the downloadable tracks and thus benefiting local communities as well as TET riders 20. A guide for TET moderators was introduced 21. New Linesmen were appointed in Spain, Greece, France and Moldova 22. The Linesmen NL presented at the Dutch Adventure Ride Experience 23. The icons and naming structure of the Points of Interest on the TET gpxs was revised, updated and published ensuring consistency across countries 24. The icons and naming structure of the Points of Interest on TET gpxs was revised, updated and published ensuring consistency across countries 25. A Whatsapp chat was opened for team members to share ideas both TET and social 26. The Facebook coordinating group was expanded and Lengthsmen and other volunteers invited to join 27. Response times to acknowledge emails sent to the organisation were agreed by the team 28. Following recruitment of a legally qualified volunteer, a legal audit of the TET’s structure and organisation was carried out with arears of need and solutions identified 29. National TET Facebook groups were approached by the TET team and admin status achieved in most to avoid these groups being unmoderated if their original owners left.

Consultation with stakeholders

The stakeholders of the Company are the riders, the communities we pass through, the businesses that benefit from the TET and the non-governmental organisations that facilitate continued use of unpaved roads in Europe. The Directors are lifelong adventure motorcyclists. Stakeholder consultation: Social Media in the form of the TET Facebook Group. Although it does not capture or involve all users of the TET it does allow realtime interaction and discussion of issues, concerns and recommendations on how and when to travel. The high level of growth and engagement suggests that the TET CIC moderated social media platform is fulfilling a need for the community. The TEC CIC organisation and Linesmen monitor and engage in these discussions and identify issues and themes, discussing them amongst themselves in a private online group and adjusting, adapting and planning if need be in response. This can be and has extended to taking sections of the TET off line. Our email address and those of the Linesmen are publicised as avenues for suggestions and reports of issues. These are and have been used by both local communities (farmers, residents and businesses) and by TET riders themselves. A plan for communicating and educating the Code of Conduct that we champion is being developed by the Communications Steersman. This should benefit the hobby, the TET, trail riders and the local communities.

Directors' remuneration

The two Directors were each paid £312 to recompense for work provided but these sums have been carried forward as owing in the accounts.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
4 October 2026

And signed on behalf of the board by:
Name: Dr John Ross
Status: Director