System of Motion Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 09471721

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Stocks	5	18,746		19,057
Debtors	6	348		1
Cash at bank and in hand		332		1,924

		19,426		20,982
Creditors: Amounts Falling Due Within One Year	7	(328,573 )		(328,983 )

NET CURRENT ASSETS (LIABILITIES)			(309,147 )		(308,001 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(309,147 )		(308,001 )

NET LIABILITIES			(309,147 )		(308,001 )

CAPITAL AND RESERVES
Called up share capital	8		10		10
Profit and Loss Account			(309,157 )		(308,011 )

SHAREHOLDERS' FUNDS			(309,147)		(308,001)

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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Miss Prabha Rathinasabapathy

Director

09/12/2025

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

System of Motion Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09471721 . The registered office is 86-90 Paul Street, London, EC2A 4NE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The financial statements have been prepared on a going concern basis. The directors have considered the company’s

financial position, including expected future cash flows, ongoing support from the directors, and the company’s ability

to meet its liabilities as they fall due.

The directors are satisfied that sufficient resources will be available to enable the company to continue in operational

existence for the foreseeable future, being a period of at least twelve months from the date of approval of these

financial statements. Accordingly, the directors consider it appropriate to prepare the financial statements on a going

concern basis.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	Straight Line, 3 years
Computer Equipment	Straight Line, 3 years

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

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System of Motion Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	120	1,863	1,983

As at 31 March 2025	120	1,863	1,983

Depreciation
As at 1 April 2024	120	1,863	1,983

As at 31 March 2025	120	1,863	1,983

Net Book Value
As at 31 March 2025	-	-	-

As at 1 April 2024	-	-	-

5. Stocks

	2025	2024
	£	£
Materials	10,486	10,486
Finished goods	8,260	8,571

	18,746	19,057

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	145	1
Other debtors	203	-

	348	1

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	(1 )	(1 )
Other loans	322,919	322,919
Other creditors	5,655	6,065

	328,573	328,983

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10	10

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System of Motion Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

9. Related Party Transactions

During the year and at the balance sheet date, the company had an outstanding loan balance of £322,918 due to individuals who are close family members of the director.

The loan is unsecured, interest-free and repayable on demand. No amounts were repaid during the year. The outstanding balance at the year end was £322,918 (prior year: £322, 918).

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