REGISTERED NUMBER: 09326033 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

THE SLOW CYCLIST LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

8

DIRECTORS:

O M Broom

M G Banks

REGISTERED OFFICE:

Unit 3, Manor Farm Barns Ball Lane

Tackley

Kidlington

Oxfordshire

OX5 3AG

REGISTERED NUMBER:

09326033 (England and Wales)

ACCOUNTANTS:

Astral Accountancy Services Limited

Astral House

Granville Way

Bicester

Oxfordshire

OX26 4JT

FIXED ASSETS

Intangible assets

4

65,488

105,847

Tangible assets

5

138,197

124,877

203,685

230,724

CURRENT ASSETS

Stocks

10,587

-

Debtors

6

196,018

146,676

Cash at bank and in hand

1,146,591

1,017,871

1,353,196

1,164,547

CREDITORS

Amounts falling due within one year

7

1,392,506

1,169,929

NET CURRENT LIABILITIES

(39,310

)

(5,382

)

TOTAL ASSETS LESS CURRENT LIABILITIES

164,375

225,342

CREDITORS

Amounts falling due after more than one year

8

(21,458

)

(18,804

)

PROVISIONS FOR LIABILITIES

(29,346

)

(26,278

)

NET ASSETS

113,571

180,260

CAPITAL AND RESERVES

Called up share capital

5,920

25,141

Share premium

9,988

9,988

Retained earnings

97,663

145,131

SHAREHOLDERS' FUNDS

113,571

180,260

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

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.

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 Board of Directors and authorised for issue on 30 October 2026 and were signed on its behalf by:

O M Broom - Director

1.	STATUTORY INFORMATION

The Slow Cyclist Ltd. 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.

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 historical cost convention.

Significant judgements and estimates

The preparation of financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements, are disclosed in the accounting policies below.

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised for the provision of services when it is probable that an economic benefit will flow to the entity and the revenue and costs can be reliably measured. For continuing services, revenue is recognised when the stage of completion can be reliably measured.

Intangible assets

Expenditure incurred in respect of development where the outcome is assessed as being reasonably certain regarding viability is capitalised and amortised against the revenue streams produced over the next four years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office equipment

-

25% on cost

Plant and machinery

-

25% on cost

Motor vehicles

-

25% on cost

Website

-

25% on cost

Computer Equipment - 25% on cost

Plant & Machinery - 25% on cost

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.

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 15 (2025 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Development

costs

£

COST

At 1 February 2025

and 31 January 2026

216,795

AMORTISATION

At 1 February 2025

110,948

Amortisation for year

40,359

At 31 January 2026

151,307

NET BOOK VALUE

At 31 January 2026

65,488

At 31 January 2025

105,847

5.	TANGIBLE FIXED ASSETS

Office

Plant and

Computer

equipment

machinery

equipment

£

£

£

COST

At 1 February 2025

11,185

70,262

8,163

Additions

3,737

-

1,753

At 31 January 2026

14,922

70,262

9,916

DEPRECIATION

At 1 February 2025

4,284

21,533

4,155

Charge for year

3,226

17,565

1,730

At 31 January 2026

7,510

39,098

5,885

NET BOOK VALUE

At 31 January 2026

7,412

31,164

4,031

At 31 January 2025

6,901

48,729

4,008

Motor

vehicles

Website

Totals

£

£

£

COST

At 1 February 2025

-

124,784

214,394

Additions

39,931

18,408

63,829

At 31 January 2026

39,931

143,192

278,223

DEPRECIATION

At 1 February 2025

-

59,545

89,517

Charge for year

832

27,156

50,509

At 31 January 2026

832

86,701

140,026

NET BOOK VALUE

At 31 January 2026

39,099

56,491

138,197

At 31 January 2025

-

65,239

124,877

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

3,570

3,570

Other debtors

31,542

32,822

VAT

18,777

14,327

Prepayments

142,129

95,957

196,018

146,676

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

26,525

56,000

Other loans

-

4,000

Hire purchase contracts

2,073

-

Tax

11,319

17,929

Social security and other taxes

16,865

12,692

Directors' current accounts

41,736

827

Accruals and deferred income

1,293,988

1,078,481

1,392,506

1,169,929

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Barclays Bank Loan >1 Year

-

18,804

Hire purchase contracts

21,458

-

21,458

18,804

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Slow Cyclist Ltd. for the year ended 31 January 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of The Slow Cyclist Ltd., as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Slow Cyclist Ltd. and state those matters that we have agreed to state to the Board of Directors of The Slow Cyclist Ltd., as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that The Slow Cyclist Ltd. has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The Slow Cyclist Ltd.. You consider that The Slow Cyclist Ltd. is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The Slow Cyclist Ltd.. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Astral Accountancy Services Limited

Astral House

Granville Way

Bicester

Oxfordshire

OX26 4JT

30 October 2026