REGISTERED NUMBER: 07478562 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 DECEMBER 2025

FOR

HORWICH MOTORCYCLES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J Barton

REGISTERED OFFICE:

22 Ormston Avenue

Horwich

Bolton

Lancashire

BL6 7EA

REGISTERED NUMBER:

07478562 (England and Wales)

ACCOUNTANTS:

P B Syddall & Co

Chartered Accountants

Grafton House

81 Chorley Old Road

Bolton

Lancashire

BL1 3AJ

BANKERS:

National Westminister Bank

121 Market Street

Farnworth

Bolton

Lancashire

BL4 8EY

FIXED ASSETS

Tangible assets

5

6,821

7,997

CURRENT ASSETS

Stocks

80,000

80,000

Debtors

6

10,000

10,000

Cash at bank

75

5

90,075

90,005

CREDITORS

Amounts falling due within one year

7

76,621

29,330

NET CURRENT ASSETS

13,454

60,675

TOTAL ASSETS LESS CURRENT LIABILITIES

20,275

68,672

CAPITAL AND RESERVES

Called up share capital

150,000

150,000

Retained earnings

(129,725

)

(81,328

)

SHAREHOLDERS' FUNDS

20,275

68,672

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 October 2026 and were signed by:

Mrs J Barton - Director

1.	STATUTORY INFORMATION

Horwich Motorcycles Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

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.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 tax

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 have been enacted or substantively enacted by the year end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

Going concern

The shareholders have indicated a willingness to continue to support the company for at least the next twelve months. Subject to this support, the company will continue to trade.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 30 December 2024

13,200

2,500

15,700

Additions

530

-

530

At 29 December 2025

13,730

2,500

16,230

DEPRECIATION

At 30 December 2024

5,417

2,286

7,703

Charge for year

1,663

43

1,706

At 29 December 2025

7,080

2,329

9,409

NET BOOK VALUE

At 29 December 2025

6,650

171

6,821

At 29 December 2024

7,783

214

7,997

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29.12.25

29.12.24

£

£

Other debtors

10,000

10,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29.12.25

29.12.24

£

£

Capital on tap

14,116

-

Directors current account

51,775

19,370

Accrued expenses

10,730

9,960

76,621

29,330

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J Barton.