Motoron Holdings Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13191870

Motoron Holdings Limited

Filleted Unaudited Financial Statements

31 March 2025

Motoron Holdings Limited

Statement of Financial Position

31 March 2025

	2025	2024
Note	£	£

Fixed assets

Investments	4	868,320	868,320

Current assets

Debtors	5	–	100

Creditors: amounts falling due within one year	6	453,209	501,283
		---------	---------
Net current liabilities		453,209	501,183
		---------	---------
Total assets less current liabilities		415,111	367,137
		---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	415,011	367,037
	---------	---------
Shareholders funds	415,111	367,137
	---------	---------

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

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 15 July 2025 , and are signed on behalf of the board by:

LM Butler

Director

Company registration number: 13191870

Motoron Holdings Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 8, The Alpha Centre, Armstrong Way, Yate, Bristol, BS37 5NG, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

4. Investments

	Shares in group undertakings
	£
Cost
At 1 April 2024 and 31 March 2025	868,320
	---------
Impairment
At 1 April 2024 and 31 March 2025	–
	---------

Carrying amount
At 31 March 2025	868,320
	---------
At 31 March 2024	868,320
	---------

5. Debtors

	2025	2024
	£	£
Other debtors	–	100
	----	----

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	4,320	4,320
Other creditors	448,889	496,963
	---------	---------
	453,209	501,283
	---------	---------