MOTIVE8 LTD


Directors	BEASLEY, Jenny
	CLARKE, Robert Anthony
	MOON, Richard Phillip Norman
	SADLER, Nicholas Giles Ingram
	SADLER, Sarah Jane


Company Secretary	SADLER, Nicholas Giles Ingram


Registered Address	Gibraltar House
	Govett Avenue
	Shepperton
	TW17 8AB


Registered Number	04013702 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		279,447		314,618
			279,447		314,618
Current assets
Stocks	4	441,546		407,190
Debtors		3,008,311		2,747,229
Cash at bank and on hand		120,844		43,638
		3,570,701		3,198,057
Creditors amounts falling due within one year	5	(3,138,391)		(2,649,193)
Net current assets (liabilities)			432,310		548,864
Total assets less current liabilities			711,757		863,482
Creditors amounts falling due after one year	6		(257,055)		(122,050)
Net assets			454,702		741,432
Capital and reserves
Called up share capital			5		5
Share premium			54,999		54,999
Profit and loss account			399,698		686,428
Shareholders' funds			454,702		741,432

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 11 December 2025, and are signed on its behalf by:

SADLER, Sarah Jane
Director
Registered Company No. 04013702

MOTIVE8 LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Land and buildings	10
	Plant and machinery	6.67
	Fixtures and fittings	6.67
	Vehicles	4
	Office Equipment	6.67

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	120		115

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 01 April 24	163,814	117,364	218,381	93,934	58,934	652,427
Additions	-	12,500	22,500	-	3,434	38,434
At 31 March 25	163,814	129,864	240,881	93,934	62,368	690,861
Depreciation and impairment
At 01 April 24	12,834	112,911	92,603	84,999	34,462	337,809
Charge for year	4,151	2,290	55,641	3,679	7,844	73,605
At 31 March 25	16,985	115,201	148,244	88,678	42,306	411,414
Net book value
At 31 March 25	146,829	14,663	92,637	5,256	20,062	279,447
At 31 March 24	150,980	4,453	125,778	8,935	24,472	314,618

4.	Stocks

	2025	2024
	£	£
Other stocks	441,546	407,190
Total	441,546	407,190

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	1,216,959	874,574
Bank borrowings and overdrafts	329,314	273,391
Amounts owed to related parties	10,206	12,788
Taxation and social security	595,182	616,774
Finance lease and HP contracts	37,629	37,808
Other creditors	304,624	156,056
Accrued liabilities and deferred income	644,477	677,802
Total	3,138,391	2,649,193

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	152,289	-
Other creditors	104,766	122,050
Total	257,055	122,050


	Hire purchase balances due after 1 year are as follows: 1-2 Years £64,176 (31 March 2024 £33,954) 2-3 Years £13,126 (31 March 2024 £60,204) 3-4 Years £27,464 (31 March 2024 £9,451) >4 Years £Nil (31 March 2024 £18,441)

7.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	142,395		159,858