Registration number: 05403004

Motion International Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Financial Statements	4 to 10

Motion International Limited

Company Information

Director

Ms S Jorgensen

Registered office

Suite A4, Skylon Court Coldnose Road Rotherwas Hereford HR2 6JS

Accountants

Boon and Worth Limited Suite A4, Skylon Court Coldnose Road Rotherwas Hereford HR2 6JS

Motion International Limited

(Registration number: 05403004)
Balance Sheet as at 30 April 2025

	Note	2025 £	2023 £
Fixed assets
Tangible assets	5	-	1,439
Current assets
Debtors	6	531,764	954,353
Cash at bank and in hand		131,391	10,708
		663,155	965,061
Creditors: Amounts falling due within one year	7	(77,245)	(188,049)
Net current assets		585,910	777,012
Total assets less current liabilities		585,910	778,451
Creditors: Amounts falling due after more than one year	7	-	(62,780)
Provisions for liabilities		-	(360)
Net assets		585,910	715,311
Capital and reserves
Called up share capital	8	100	100
Retained earnings		585,810	715,211
Shareholders' funds		585,910	715,311

Motion International Limited

(Registration number: 05403004)
Balance Sheet as at 30 April 2025

For the financial period ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges her 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 director on 2 October 2025
 

......................................... Ms S Jorgensen Director

Motion International Limited

Notes to the Financial Statements for the Period from 1 November 2023 to 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:
Suite A4, Skylon Court
Coldnose Road
Rotherwas
Hereford
HR2 6JS
England

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

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 deferred 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.

Motion International Limited

Notes to the Financial Statements for the Period from 1 November 2023 to 30 April 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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 method

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

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.

Motion International Limited

Notes to the Financial Statements for the Period from 1 November 2023 to 30 April 2025

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.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 2 (2023 - 2).

Motion International Limited

Notes to the Financial Statements for the Period from 1 November 2023 to 30 April 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 November 2023	60,000	60,000
At 30 April 2025	60,000	60,000
Amortisation
At 1 November 2023	60,000	60,000
At 30 April 2025	60,000	60,000
Carrying amount
At 30 April 2025	-	-

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 November 2023	42,326	42,326
Additions	1,333	1,333
Disposals	(43,659)	(43,659)
At 30 April 2025	-	-
Depreciation
At 1 November 2023	40,887	40,887
Charge for the period	793	793
Eliminated on disposal	(41,680)	(41,680)
At 30 April 2025	-	-
Carrying amount
At 30 April 2025	-	-
At 31 October 2023	1,439	1,439

Motion International Limited

Notes to the Financial Statements for the Period from 1 November 2023 to 30 April 2025

6

Debtors

Current	Note	2025 £	2023 £
Amounts owed by related parties	9	-	188,268
Prepayments		-	93
Other debtors		531,764	765,992
		531,764	954,353

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2023 £
Due within one year
Taxation and social security	74,845	87,049
Accruals and deferred income	2,400	7,000
Other creditors	-	94,000
	77,245	188,049

Creditors: amounts falling due after more than one year

	Note	2025 £	2023 £
Due after one year
Loans and borrowings		-	62,780

8	Share capital

Allotted, called up and fully paid shares

	2025		2023
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100

Motion International Limited

Notes to the Financial Statements for the Period from 1 November 2023 to 30 April 2025

9	Related party transactions

Transactions with the director

2025	At 1 November 2023 £	Advances to director £	Repayments by director £	At 30 April 2025 £
Director's loan account	616,064	794,448	(1,023,216)	387,296

2023	At 1 November 2022 £	Advances to director £	Repayments by director £	At 31 October 2023 £
Director's loan account	620,258	122,343	(126,537)	616,064

Director's remuneration

The director's remuneration for the period was as follows:

	2025 £	2023 £
Remuneration	5,570	12,000

Motion International Limited

Notes to the Financial Statements for the Period from 1 November 2023 to 30 April 2025

Summary of transactions with other related parties

RB Weerasinghe has a material interest in the company
 
Organic Properties Limited
At the balance sheet date the amount due from Organic Properties Limited was £Nil (2023- £186,717).

Rhock Holdings
At the balance sheet date the amount due from Rhock Holdings was £Nil (2023:£254.73)

The Bald Truth Limited
At the balance sheet date the amount due from The Bald Truth Limited was £Nil (2023 - £765).

Trading Organic Limited
At the balance sheet date the amount due to Trading Organic Limited was £Nil (2023 - 64,000).

Mustard Seed Investments
At the balance sheet date the amount due to Mustard Seed Investments was £Nil (2023:£30,000)