Motionarch Properties Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 8

Motionarch Properties Limited

Company Information

Directors

C W Ellis J Howe

Registered office

52 Longbrook Street EXETER Devon EX4 6AH

Accountants

Bick Accountants Ltd 52 Longbrook Street EXETER Devon EX4 6AH

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Motionarch Properties Limited
for the Year Ended 30 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Motionarch Properties Limited for the year ended 30 April 2025 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Motionarch Properties Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Motionarch Properties Limited and state those matters that we have agreed to state to the Board of Directors of Motionarch Properties Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Motionarch Properties Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Motionarch Properties Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Motionarch Properties Limited. You consider that Motionarch Properties Limited 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 accounts of Motionarch Properties Limited. 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 accounts.

Bick Accountants Ltd
52 Longbrook Street
EXETER
Devon
EX4 6AH

11 July 2025

Motionarch Properties Limited

(Registration number: 03191138)
Balance Sheet as at 30 April 2025

	Note	2025 £		2024 £
Current assets
Debtors	5		1,200,479		900,479
Investments	6		518,690		556,695
Cash at bank and in hand			685,941		928,611
			2,405,110		2,385,785
Creditors: Amounts falling due within one year	7		(29,179)		(28,441)
Net assets			2,375,931		2,357,344
Capital and reserves
Called up share capital		1,000		1,000
Profit and loss account		2,374,931		2,356,344
Total equity			2,375,931		2,357,344

For the financial year ending 30 April 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 11 July 2025 and signed on its behalf by:
 

C W Ellis Director

Motionarch Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
52 Longbrook Street
EXETER
Devon
EX4 6AH

The principal place of business is:
162 Pennsylvania Mews
EXETER
EX4 6DX

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in pound sterling, the functional currency of the company, and are rounded to the nearest pound (£).

Revenue recognition

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Motionarch Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025 (continued)

2	Accounting policies (continued)

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	25% straight line basis

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Motionarch Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025 (continued)

2	Accounting policies (continued)

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2024 - 1).

Motionarch Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025 (continued)

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 May 2024	1,678	1,678
At 30 April 2025	1,678	1,678
Depreciation
At 1 May 2024	1,678	1,678
At 30 April 2025	1,678	1,678
Carrying amount
At 30 April 2025	-	-

5

Debtors

Current	2025 £	2024 £
Prepayments	479	479
Other debtors	1,200,000	900,000
	1,200,479	900,479

6	Current asset investments

	2025 £	2024 £
Other investments	518,690	556,695

Listed investments

Investments having a net book value of £518,690 (30 April 2024 - £556,695) are listed on a recognised stock exchange and had a market value of £530,709 at the end of the year (30 April 2024 - £564,786).

Motionarch Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025 (continued)

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Director's loan account	6,422	6,111
Trade creditors	-	464
Taxation and social security	283	-
Other creditors	22,474	21,866
	29,179	28,441

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary share of £1 each	1,000	1,000	1,000	1,000

9	Related party transactions

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Contributions paid to money purchase schemes	-	55,000