Company registration number 09676058 (England and Wales)
MOTO BROKING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
MOTO BROKING LIMITED
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 8
MOTO BROKING LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
5,682
19,570
Current assets
Debtors
5
374,103
368,281
Cash at bank and in hand
221,474
230,744
595,577
599,025
Creditors: amounts falling due within one year
6
(261,857)
(282,642)
Net current assets
333,720
316,383
Total assets less current liabilities
339,402
335,953
Provisions for liabilities
(1,267)
(4,892)
Net assets
338,135
331,061
Capital and reserves
Called up share capital
7
111,982
111,982
Share premium account
100,012
100,012
Profit and loss reserves
126,141
119,067
Total equity
338,135
331,061

The director of the company has elected not to include a copy of the income statement within the financial statements.true

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

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved and signed by the director and authorised for issue on 23 March 2026
B J Blake
Director
Company Registration No. 09676058
MOTO BROKING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Moto Broking Limited is a private company limited by shares incorporated in England and Wales. The registered office is First Floor, 15-27 Cowgate, Peterborough, Cambridgeshire, United Kingdom, PE1 1LZ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
3 years straight line
Fixtures and fittings
5 years straight line
Computers
2 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

MOTO BROKING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

MOTO BROKING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

MOTO BROKING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
30
44
MOTO BROKING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
4
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 1 January 2025
11,750
73,467
48,204
133,421
Additions
-
0
-
0
768
768
Disposals
(9,500)
-
0
-
0
(9,500)
At 31 December 2025
2,250
73,467
48,972
124,689
Depreciation and impairment
At 1 January 2025
8,082
59,934
45,835
113,851
Depreciation charged in the year
833
8,687
2,303
11,823
Eliminated in respect of disposals
(6,667)
-
0
-
0
(6,667)
At 31 December 2025
2,248
68,621
48,138
119,007
Carrying amount
At 31 December 2025
2
4,846
834
5,682
At 31 December 2024
3,668
13,533
2,369
19,570
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
15,133
11,692
Amounts owed by group undertakings
237,680
255,000
Other debtors
121,290
101,589
374,103
368,281
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
170,137
121,536
Corporation tax
5,762
43,090
Other taxation and social security
20,783
26,390
Other creditors
65,175
91,626
261,857
282,642
MOTO BROKING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
7
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
30,000 Ordinary shares of £1 each
30,000
30,000
39,982 Ordinary A shares of £1 each
39,982
39,982
69,982
69,982
Preference share capital
Issued and fully paid
42,000 Preference shares of £1 each
42,000
42,000
Preference shares classified as equity
42,000
42,000
Total equity share capital
111,982
111,982

The Ordinary shares have attached to them full voting, dividend and capital distribution, including on winding up rights.

The Ordinary A shares have full dividend and capital distribution, including winding up right. The Ordinary A shares do not have attached to them any voting rights, save upon any matter which may modify, alter or abrogate any of the rights attaching to the ordinary A shares.

The preferred shares are entitled, in priority to the ordinary shares and the A shares to preferential dividends of 16% per annum, calculated on the amount paid up on each preference share but otherwise shall carry no right to receive any profits of the company available for distribution by way of dividend or otherwise.

8
Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
24,500
66,500
9
Related party transactions
Transactions with related parties

Within other creditors is an amount of £6,720 (2024: £34,843) which is accrued dividends due to the preference shareholders.

On 5 November 2024, the company was part of a group reorganisation which resulted in an amount of £255,000 being owed by the parent company. A balance of £237,680 is outstanding at the year end.

MOTO BROKING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
10
Parent company

On 5 November 2024, the company was part of a group reorganisation which resulted in Bramble One Limited becoming the controlling party with 100% of the issued voting share capital of the company.

Mr and Mrs B Blake became the ultimate controlling party of the company, due to holding 100% of the issued share capital of the parent company, Bramble One Ltd.

2025-12-31 2025-01-01 false false false 28 February 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity B J Blake 09676058 2025-01-01 2025-12-31 09676058 2025-12-31 09676058 2024-12-31 09676058 core:PlantMachinery 2025-12-31 09676058 core:FurnitureFittings 2025-12-31 09676058 core:ComputerEquipment 2025-12-31 09676058 core:PlantMachinery 2024-12-31 09676058 core:FurnitureFittings 2024-12-31 09676058 core:ComputerEquipment 2024-12-31 09676058 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 09676058 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 09676058 core:CurrentFinancialInstruments 2025-12-31 09676058 core:CurrentFinancialInstruments 2024-12-31 09676058 core:ShareCapital 2025-12-31 09676058 core:ShareCapital 2024-12-31 09676058 core:SharePremium 2025-12-31 09676058 core:SharePremium 2024-12-31 09676058 core:RetainedEarningsAccumulatedLosses 2025-12-31 09676058 core:RetainedEarningsAccumulatedLosses 2024-12-31 09676058 core:ShareCapitalOrdinaryShareClass1 2025-12-31 09676058 core:ShareCapitalOrdinaryShareClass1 2024-12-31 09676058 core:ShareCapitalOrdinaryShareClass2 2025-12-31 09676058 core:ShareCapitalOrdinaryShareClass2 2024-12-31 09676058 core:ShareCapitalOrdinaryShares 2025-12-31 09676058 core:ShareCapitalOrdinaryShares 2024-12-31 09676058 core:ShareCapitalPreferenceShareClass1 2025-12-31 09676058 bus:Director1 2025-01-01 2025-12-31 09676058 core:PlantMachinery 2025-01-01 2025-12-31 09676058 core:FurnitureFittings 2025-01-01 2025-12-31 09676058 core:ComputerEquipment 2025-01-01 2025-12-31 09676058 2024-01-01 2024-12-31 09676058 core:PlantMachinery 2024-12-31 09676058 core:FurnitureFittings 2024-12-31 09676058 core:ComputerEquipment 2024-12-31 09676058 2024-12-31 09676058 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09676058 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09676058 bus:FRS102 2025-01-01 2025-12-31 09676058 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 09676058 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP