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← Biosphere Bikes

2025-09-30-accounts

FINANCIAL STATEMENTS

Biosphere Bikes

(A company limited by guarantee, not having a share capital)

Annual Report and Unaudited Financial Statements

for the financial year ended 30 September 2025

Parris & McNally Ltd 6 Crofthead Road, Prestwick South Ayrshire KA9 1HW GB

Company Number: SC609207 Charity Number: SCO51442

Biosphere Bikes

(A company limited by guarantee, not having a share capital)

CONTENTS

Page
Reference and Administrative Information 3
Trustees' Annual Report 4 - 6
Statement of Trustees' Responsibilities 7
Independent Examiner's Report 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Financial Statements 11 - 15
Supplementary Information relating to the Financial Statements 17 - 19

2

Biosphere Bikes

(A company limited by guarantee, not having a share capital) REFERENCE AND ADMINISTRATIVE INFORMATION

Trustees

S Dickson (Resigned 26 September 2025) A E Berry C Campbell C Robertson (Appointed 26 September 2025) M McNulty P Osborne

Charity Number in Scotland

SCO51442

Company Registration Number

SC609207

Registered Office and Principal Address

Drumspillan Cottage 4 Main Street Pinwherry Girvan KA26 0RN United Kingdom

Independent Examiner

Parris & McNally Ltd 6 Crofthead Road, Prestwick South Ayrshire KA9 1HW GB

3

Biosphere Bikes (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT

for the financial year ended 30 September 2025

The trustees present their Trustees' Annual Report, combining the Directors' Report and Trustees' Report, and the unaudited financial statements for the financial year ended 30 September 2025.

The financial statements are prepared in accordance with the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The Trustees' Report contains the information required to be provided in the Trustees' Annual Report under the Statement of Recommended Practice (SORP) guidelines. The trustees of the charity are also charity trustees for the purpose of charity law and under the charity's constitution are known as members of the board of trustees.

In this report the trustees of Biosphere Bikes present a summary of its purpose, governance, activities, achievements and finances for the financial year 30 September 2025.

The charity is a registered charity and hence the report and results are presented in a form which complies with the requirements of the Companies Act 2006 and, although not obliged to comply with the Statement of Recommended Practice applicable in the UK and Republic of Ireland FRS 102, the organisation has implemented its recommendations where relevant in these financial statements.

Mission, Objectives and Strategy

Objectives

Organisation overview

Biosphere Bikes is a not-for-profit social enterprise charity using accessible and inclusive cycling activities as a tool to engage with individuals and groups to improve physical and mental wellbeing and also encourage sustainable and ecofriendly active travel.

The project is very much focused on recycling to stop bikes going to landfill and save and refurbish as many bikes and bike parts as we can.

Working with many partner agencies, we deliver projects across age ranges from children to adults. Positive social impact and community benefit through volunteering, employment opportunities and skill building are our main aims and cycling related activities are the tools we use to achieve these aims.

Significant activities

Over the last 12 months we have:

We now provide:

We also;

4

Biosphere Bikes (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT

for the financial year ended 30 September 2025

Success story

2023 saw Biosphere Bikes win an award from the Galloway and Southern Ayrshire UNESCO Biosphere. We were recognised as a Biosphere Champion demonstrating our passion for living and working in a way that benefits people and the environment.

We were also awarded continuation of our ‘Certified Business’ status

Funders

Community Organisation/Partnership working

Expansion/Sustainability

The Biosphere Bikes Shop and Community Hub is staffed by part time staff and volunteers. We are open 5 days a week and have been busy solidifying our provision of a number of services which have created an increase in project revenue. These are our core activities providing recycled bikes, bike library, bike repairs and servicing all for the benefit of the local community.

2026 will see us relaunch our active travel provision with our redeveloped premises. Our social media presence is key to this relaunch and we plan to continue and strengthen our online engagement.

We have a great all round accessible active travel cycle fleet which can be hired from our seafront hub during the season March to October, and from our shop & community hub out of season.

The purchase and continued development of the Henrietta Street premises has enabled Biosphere Bikes to become an all year round business leading to the ability to be more sustainable.

Future Plans:

Biosphere Bikes plan for the coming year include:

We would like to thank all the volunteers, workers, partners and funders and most of all the local community for continuing to support us in achieving our vision.

Financial Review

The results for the financial year are set out on page 9 and additional notes are provided showing income and expenditure in greater detail.

Financial Results

At the end of the financial year the charity has assets of £246,250 (2024 - £232,896) and liabilities of £191,431 (2024 - £191,106). The net assets of the charity have increased by £13,029.

5

Biosphere Bikes (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT

for the financial year ended 30 September 2025

Review of the Financial Position

Restricted Funds

Restricted funds represent income received for specific purposes as determined by the funders. The movement on restricted funds during the year ended 30 September 2025 is summarised below:

Trustees

The trustees who served throughout the financial year, except as noted, were as follows:

S Dickson (Resigned 26 September 2025)

A E Berry

C Campbell C Robertson (Appointed 26 September 2025)

M McNulty

P Osborne

In accordance with the Constitution, the trustees retire by rotation and, being eligible, offer themselves for re-election.

Compliance with Sector-Wide Legislation and Standards

The charity engages pro-actively with legislation, standards and codes which are developed for the sector. Biosphere Bikes subscribes to and is compliant with the following:

Approved by the Board of Trustees on 27/03/26 and signed on its behalf by:

6

Biosphere Bikes

(A company limited by guarantee, not having a share capital) STATEMENT OF TRUSTEES' RESPONSIBILITIES

for the financial year ended 30 September 2025

The trustees, who are also directors of Biosphere Bikes for the purposes of company law, are responsible for preparing the financial statements in accordance with applicable law and regulations.

Company law requires the trustees as the directors to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period.

In preparing these financial statements, the trustees are required to:

The trustees confirm that they have complied with the above requirements in preparing the financial statements.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Board of Trustees on 27/03/26 and signed on its behalf by:

7

Biosphere Bikes

(A company limited by guarantee, not having a share capital)

INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF BIOSPHERE BIKES

We have examined the financial statements of the charity for the financial year ended 30 September 2025, which comprise the Statement of Financial Activities (incorporating an Income and Expenditure Account), the Balance Sheet and the related notes.

This report is made solely to the charity's members, as a body, in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the Board of Trustees that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members, as a body, for our work, or for this report.

Respective responsibilities of trustees and examiner

The charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the financial statements in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity's trustees consider that an audit is not required for this financial year under Regulation 10 (1) (a) to (c) of the 2006 Accounts Regulations and that an independent examination is required.

It is our responsibility to:

Basis of independent examiner's report

Our examination was carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with our examination, no matter has come to our attention which gives us cause to believe that in, any material respect:

__________ Colin McNally PARRIS & MCNALLY LTD

6 Crofthead Road, Prestwick South Ayrshire KA9 1HW

Date: 27/03/26

8

Biosphere Bikes

(A company limited by guarantee, not having a share capital) STATEMENT OF FINANCIAL ACTIVITIES

(Incorporating an Income and Expenditure Account)

for the financial year ended 30 September 2025

Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds Funds Funds
2025 2025 2025 2024 2024 2024
Notes £ £ £ £ £ £
Income
Donations and legacies 3.1 1,521 - 1,521 2,096 12,599 14,695
Charitable activities
Turnover 3.2 24,851 18,825 43,676 23,988 - 23,988
Grant income 3.3 6,737 79,263 86,000 - 44,977 44,977
─────── ─────── ─────── ─────── ─────── ───────
Total income 33,109 98,088 131,197 26,084 57,576 83,660
─────── ─────── ─────── ─────── ─────── ───────
Expenditure
Charitable activities 4.1 8,260 109,908 118,168 29,115 40,719 69,834
─────── ─────── ─────── ─────── ─────── ───────
Net income/(expenditure) 24,849 (11,820) 13,029 (3,031) 16,857 13,826
Transfers between funds - - - - (24,836) (24,836)
─────── ─────── ─────── ─────── ─────── ───────
Net movement in funds for 24,849 (11,820) 13,029 (3,031) (7,979) (11,010)
the financial year
Reconciliation of funds:
Total funds beginning of the 12 24,933 16,857 41,790 27,964 24,836 52,800
year
─────── ─────── ─────── ─────── ─────── ───────
Total funds at the end of 49,782 5,037 54,819 24,933 16,857 41,790
the year

═══════ ═══════ ═══════ ═══════ ═══════ ═══════

The Statement of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure relate to continuing activities.

The notes on pages 11 to 15 form part of the financial statements

9

Biosphere Bikes

(A company limited by guarantee, not having a share capital) Company Number: SC609207 BALANCE SHEET

as at 30 September 2025

2025 2024
Notes £ £
Fixed Assets
Tangible assets 8 222,058 208,582
─────── ───────
Current Assets
Debtors 9 212 3,276
Cash at bank and in hand 23,980 21,038
─────── ───────
24,192 24,314
─────── ───────
Creditors: Amounts falling due within one year 10 (191,431) (191,106)
─────── ───────
Net Current Liabilities (167,239) (166,792)
─────── ───────
Total Assets less Current Liabilities 54,819 41,790
═══════ ═══════
Funds
Restricted trust funds 5,037 16,857
General fund (unrestricted) 49,782 24,933
─────── ───────
Total funds 12 54,819 41,790
═══════ ═══════

These financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

For the financial year ended 30 September 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006; and no notice has been deposited under section 476.

The trustees confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of its profit and loss for the 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 charity.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", applying Section 1A of that Standard.

Approved by the Board of Trustees and authorised for issue on 27/03/26 and signed on its behalf by

The notes on pages 11 to 15 form part of the financial statements

10

Biosphere Bikes (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 September 2025

1. GENERAL INFORMATION

Biosphere Bikes is a company limited by guarantee incorporated in the Scotland. The registered office of the charity is Drumspillan Cottage, 4 Main Street, Pinwherry, Girvan, KA26 0RN, United Kingdom which is also the principal place of business of the charity. The financial statements have been presented in Pound (£) which is also the functional currency of the charity.

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity’s financial statements.

Basis of preparation

The financial statements have been prepared on the going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102", applying Section 1A of that Standard.

As permitted by the Companies Act 2006, the charity has varied the standard formats in that act for the Statement of Financial Activities and the Balance Sheet. Departures from the standard formats are to comply with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that SORP.

Statement of compliance

The financial statements of the charity for the financial year ended 30 September 2025 have been prepared on the going concern basis and in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102", applying Section 1A of that Standard.

Fund accounting

The following are the categories of funds maintained:

Restricted funds

Restricted funds represent income received which can only be used for particular purposes, as specified by the donors. Such purposes are within the overall objectives of the charity.

Unrestricted funds

Unrestricted funds consist of General and Designated funds.

Income

Income is recognised by inclusion in the Statement of Financial Activities only when the charity is legally entitled to the income, performance conditions attached to the item(s) of income have been met, the amounts involved can be measured with sufficient reliability and it is probable that the income will be received by the charity.

Income from charitable activities

Income from charitable activities include income earned from the supply of services under contractual arrangements and from performance related grants which have conditions that specify the provision of particular services to be provided by the charity. Income from government and other co-funders is recognised when the charity is legally entitled to the income because it is fulfilling the conditions contained in the related funding agreements. Where a grant is received in advance, its recognition is deferred and included in creditors. Where entitlement occurs before income is received, it is accrued in debtors.

Grants from governments and other co-funders typically include one of the following types of conditions:

11

continued

Biosphere Bikes (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 September 2025

the core objectives of the grant agreement are achieved. Where the charity is meeting the core objectives of a grant agreement, it recognises the related expenditure, to the extent that it is reimbursable by the donor, as income.

-Time based conditions: whereby the charity is contractually entitled to funding on the condition that it is utilised in a particular period. In these cases the charity recognises the income to the extent it is utilised within the period specified in the agreement.

In the absence of such conditions, assuming that receipt is probable and the amount can be reliably measured, grant income is recognised once the charity is notified of entitlement.

Grants received towards capital expenditure are credited to the Statement of Financial Activities when received or receivable, whichever is earlier.

Expenditure

Expenditure is analysed between costs of charitable activities and raising funds. The costs of each activity are separately accumulated and disclosed, and analysed according to their major components. Expenditure is recognised when a legal or constructive obligation exists as a result of a past event, a transfer of economic benefits is required in settlement and the amount of the obligation can be reliably measured. Support costs are those functions that assist the work of the charity but cannot be attributed to one activity. Such costs are allocated to activities in proportion to staff time spent or other suitable measure for each activity.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible fixed assets, less their estimated residual value, over their expected useful lives as follows:

Land and buildings freehold 4% Straight line Plant and machinery 15% Straight line Fixtures, fittings and equipment 15% Straight line

Debtors

Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Income recognised by the charity from government agencies and other co-funders, but not yet received at financial year end, is included in debtors.

Cash at bank and in hand

Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of withdrawal.

Taxation and deferred taxation

No current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable valued added tax is expensed as incurred.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the charity's taxable income and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3. INCOME
3.1 DONATIONS AND LEGACIES Unrestricted Restricted 2025 2024
Funds Funds
£ £ £ £
Donations and legacies 1,521 - 1,521 14,695
═══════ ═══════ ═══════ ═══════

12

continued

Biosphere Bikes

(A company limited by guarantee, not having a share capital)

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 September 2025

3.2 CHARITABLE ACTIVITIES Unrestricted Restricted 2025 2024
Funds Funds
£ £ £ £
Turnover 24,851 18,825 43,676 23,988
═══════ ═══════ ═══════ ═══════
3.3 OTHER INCOME Unrestricted Restricted 2025 2024
Funds Funds
£ £ £ £
Grant income 6,737 79,263 86,000 44,977
═══════ ═══════ ═══════ ═══════
4. EXPENDITURE
4.1 CHARITABLE ACTIVITIES Direct
Other		 Support 2025 2024
Costs
Costs		 Costs
£
£		 £ £ £
Expenditure on charitable activites -
-		 117,621 117,621 69,393
Governance Costs (Note 4.2) -
-		 547 547 441
─────── ─────── ─────── ─────── ───────
-
-		 118,168 118,168 69,834
═══════ ═══════ ═══════ ═══════ ═══════
4.2 GOVERNANCE COSTS Direct
Other		 Support 2025 2024
Costs
Costs		 Costs
£
£		 £ £ £
Charitable activities - governance -
-		 547 547 441
costs
═══════ ═══════ ═══════ ═══════ ═══════
4.3 SUPPORT COSTS **Charitable ** Governance 2025 2024
Activities Costs
£ £ £ £
Support 117,621 547 118,168 69,159
═══════ ═══════ ═══════ ═══════
5. ANALYSIS OF SUPPORT COSTS
2025 2024
£ £
Support 118,168 69,159
═══════ ═══════
6. NET INCOME 2025 2024
£ £
Net Income is stated after charging/(crediting):
Depreciation of tangible assets 31,113 17,451
═══════ ═══════
7. EMPLOYEES AND REMUNERATION
The staff costs comprise: 2025 2024
£ £
Wages and salaries 54,406 18,444
═══════ ═══════

13

continued

Biosphere Bikes

(A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 September 2025

8. TANGIBLE FIXED ASSETS
Land and Plant and Fixtures, Total
buildings machinery fittings and
freehold equipment
£ £ £ £
Cost
At 1 October 2024 135,762 102,422 7,584 245,768
Additions 12,962 7,586 24,041 44,589
─────── ─────── ─────── ───────
At 30 September 2025 148,724 110,008 31,625 290,357
─────── ─────── ─────── ───────
Depreciation
At 1 October 2024 7,224 28,589 1,373 37,186
Charge for the financial year 10,599 18,003 2,511 31,113
─────── ─────── ─────── ───────
At 30 September 2025 17,823 46,592 3,884 68,299
─────── ─────── ─────── ───────
Net book value
At 30 September 2025 130,901 63,416 27,741 222,058
═══════ ═══════ ═══════ ═══════
At 30 September 2024 128,538 73,833 6,211 208,582
═══════ ═══════ ═══════ ═══════
9. DEBTORS 2025 2024
£ £
Trade debtors 35 625
Prepayments and accrued income 177 2,651
─────── ───────
212 3,276
═══════ ═══════
10. CREDITORS 2025 2024
Amounts falling due within one year £ £
Taxation and social security costs 4,486 87
Other creditors 6,477 5,516
Accruals and deferred income 180,468 185,503
─────── ───────
191,431 191,106
═══════ ═══════
11. RESERVES
2025 2024
£ £
At the beginning of the year 41,790 52,800
Surplus for the financial year 13,029 13,826
─────── ───────
At the end of the year 54,819 66,626
═══════ ═══════

14

continued

Biosphere Bikes (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 September 2025

12. FUNDS
12.1 RECONCILIATION OF MOVEMENT IN FUNDS Unrestricted Restricted Total
Funds Funds Funds
£ £ £
At 1 October 2023 27,964 24,836 52,800
Movement during the financial year (3,031) (7,979) (11,010)
─────── ─────── ───────
At 30 September 2024 24,933 16,857 41,790
Movement during the financial year 24,849 (11,820) 13,029
─────── ─────── ───────
At 30 September 2025 49,782 5,037 54,819
═══════ ═══════ ═══════
12.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance **Income ** Expenditure Transfers Balance
1 October between 30 September
2024 funds 2025
£ £ £ £ £
Restricted funds
Restricted 16,857 98,088 109,908 - 5,037
Unrestricted funds
Unrestricted General 24,933 33,109 8,260 - 49,782
─────── ─────── ─────── ─────── ───────
Total funds 41,790 131,197 118,168 - 54,819
═══════ ═══════ ═══════ ═══════ ═══════
12.3 ANALYSIS OF NET ASSETS BY FUND
Fixed Current Current Total
assets assets liabilities
- charity use
£ £ £ £
Restricted trust funds 180,467 5,038 (180,468) 5,037
─────── ─────── ─────── ───────
Unrestricted general funds 41,591 19,154 (10,963) 49,782
─────── ─────── ─────── ───────
222,058 24,192 (191,431) 54,819
═══════ ═══════ ═══════ ═══════

13. STATUS

The charity is a company limited by guarantee not having a share capital.

The liability of the members is limited.

Every member of the company undertakes to contribute to the assets of the company in the event of its being wound up while they are members, or within one financial year thereafter, for the payment of the debts and liabilities of the company contracted before they ceased to be members, and the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributors among themselves, such amount as may be required, not exceeding £ 1.

14. TRUSTEES' REMUNERATION
TRUSTEES' REMUNERATION 2025 2024
£ £
Compensation for loss of office from charity 312 312
═══════ ═══════

15. POST-BALANCE SHEET EVENTS

There have been no significant events affecting the Charity since the financial year-end.

15

FINANCIAL STATEMENTS

BIOSPHERE BIKES

(A company limited by guarantee, not having a share capital)

SUPPLEMENTARY INFORMATION

RELATING TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025

16

Biosphere Bikes

(A company limited by guarantee, not having a share capital)

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS OPERATING STATEMENT

for the financial year ended 30 September 2025

2025 2024
Schedule £ £
Income 131,197 83,660
Cost of generating funds 1 - (675)
─────── ───────
Gross surplus 131,197 82,985
Charitable activities and other expenses 2 (118,168) (69,159)
─────── ───────
Net surplus 13,029 13,826
═══════ ═══════

The supplementary information does not form part of the financial statements

17

Biosphere Bikes

(A company limited by guarantee, not having a share capital)

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS SCHEDULE 1 : COST OF GENERATING FUNDS

for the financial year ended 30 September 2025

2025 2024
£ £
Cost of Generating Funds
Purchases - 675
─────── ───────
- 675
═══════ ═══════

The supplementary information does not form part of the financial statements

18

Biosphere Bikes

(A company limited by guarantee, not having a share capital)

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS SCHEDULE 2 : CHARITABLE ACTIVITIES AND OTHER EXPENSES

for the financial year ended 30 September 2025

2025 2024
£ £
Expenses
Wages and salaries 54,094 18,132
Compensation for loss of office 312 312
Staff training 1,945 2,205
Rent payable - 4,669
Rates - 392
Insurance 5,304 2,269
Light and heat 2,050 1,920
Cleaning 191 98
Repairs and maintenance 14,113 13,944
Printing, postage and stationery 397 648
Advertising 2,978 991
Telephone 432 504
Accountancy 330 425
Bank charges 217 16
General expenses 3,792 4,545
Subscriptions 900 638
Depreciation 31,113 17,451
─────── ───────
118,168 69,159
═══════ ═══════

The supplementary information does not form part of the financial statements

19