Company registration number: 10724910
Annual report and unaudited financial statements
for the year ended 30 April 2026
for
A and A Indoor Cycles Limited
Pages for filing with the Registrar
Company registration number: 10724910
A and A Indoor Cycles Limited
Balance sheet
as at 30 April 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 2,021 2,917
2,021 2,917
Current assets
Stocks 14,000 14,000
Debtors 5 1,553 4,938
Cash at bank and in hand 44,095 57,428
59,648 76,366
Creditors: amounts falling due within one year
6 (38,858) (41,812)
Net current assets 20,790 34,554
Total assets less current liabilities 22,811 37,471
Provisions for liabilities 458 272
NET ASSETS 23,269 37,743
Capital and reserves
Called up share capital 100 100
Profit and loss account 23,169 37,643
TOTAL EQUITY 23,269 37,743
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 April 2026.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 10724910
A and A Indoor Cycles Limited
Balance sheet - continued
as at 30 April 2026
The 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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 22 October 2026 and signed on its behalf by:
Mrs A Sefa, Director
22 October 2026
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A and A Indoor Cycles Limited
Notes to the financial statements
for the year ended 30 April 2026
1 Company information
A and A Indoor Cycles Limited is a private company registered in England and Wales. Its registered number is 10724910. The company is limited by shares. Its registered office is 22-24 Harborough Road, Kingsthorpe, Northampton, NN2 7AZ. Its principal place of business is K G Business Centre, H2 A & B Units, Northampton, Northamptonshire, NN5 7QS.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in 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.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Fixtures and fittings - 25% straight line
Motor vehicles - 25% straight line
Computer equipment - 33.33% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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A and A Indoor Cycles Limited
Notes to the financial statements - continued
for the year ended 30 April 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that been enacted or substantively enacted by the balance sheet date and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3 Average number of employees
During the year the average number of employees was 4 (2025 - 4).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 May 2025 26,140
Additions 424
At 30 April 2026 26,564
Depreciation
At 1 May 2025 23,223
Charge for year 1,320
At 30 April 2026 24,543
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A and A Indoor Cycles Limited
Notes to the financial statements - continued
for the year ended 30 April 2026
4 Tangible fixed assets - continued
Net book value
At 30 April 2026 2,021
At 30 April 2025 2,917
5 Debtors
2026 2025
£ £
Trade debtors 235 3,555
Other debtors 1,318 1,383
1,553 4,938
6 Creditors: amounts falling due within one year
2026 2025
£ £
Bank loans and overdrafts 1,202 -
Amounts owed to directors 1,811 846
Taxation 11,441 24,083
VAT payable 17,219 11,545
Social security and other tax 659 -
Accruals and deferred income 6,526 5,338
38,858 41,812
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