REGISTERED NUMBER: 06228143 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

3X MOTION TECHNOLOGIES (EUROPE) LTD

Page

Balance sheet

1

Notes to the financial statements

2

Fixed assets

Tangible assets

4

-

248

Current assets

Debtors

5

273,204

157,004

Cash at bank

166,205

222,452

439,409

379,456

Creditors

Amounts falling due within one year

6

414,910

321,400

Net current assets

24,499

58,056

Total assets less current liabilities

24,499

58,304

Provisions for liabilities

7

-

131

Net assets

24,499

58,173

Capital and reserves

Called up share capital

8

10

10

Retained earnings

24,489

58,163

Shareholders' funds

24,499

58,173

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 April 2026 and were signed on its behalf by:

Mr S P McKay - Director

1.	Statutory information

3X Motion Technologies (Europe) Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 06228143. The registered office address is Faulkner House, 31 West Street, Wimborne, Dorset, BH21 1JS and the business address is Unit 7, 11-15 Francis Avenue, Bournemouth, Dorset, BH11 8NX.

2.	Accounting policies

Basis of preparing the financial statements

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

Preparation of consolidated financial statements

The financial statements contain information about 3X Motion Technologies (Europe) Limited as an individual company. The company is a wholly owned subsidiary and the parent company has taken the option under S399 of the Companies Act 2006 not to prepare consolidated financial statements.

Turnover

Turnover represents amounts receivable for goods and services net of VAT and trade discounts. Turnover is recognised when goods are despatched to customers and title to the goods passes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer software

-

15% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 2 (2024 - 3 ) .

4.	Tangible fixed assets

Computer

software

£

Cost

At 1 August 2024

773

Disposals

(773

)

At 31 July 2025

-

Depreciation

At 1 August 2024

525

Eliminated on disposal

(525

)

At 31 July 2025

-

Net book value

At 31 July 2025

-

At 31 July 2024

248

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

43,225

45,047

Amounts owed by group undertakings

193,189

75,015

Amounts owed by associates

34,009

34,009

VAT

2,781

2,933

273,204

157,004

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

48,274

52,715

Amounts owed to group undertakings

342,493

239,927

Tax

22,148

26,853

Accruals and deferred income

1,995

1,905

414,910

321,400

7.	Provisions for liabilities

2025

2024

£

£

Deferred tax

-

131

Deferred

tax

£

Balance at 1 August 2024

131

Credit to Income statement during year

(131

)

Balance at 31 July 2025

-

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

10

Ordinary

£1

10

10

9.	Ultimate controlling party

The company is ultimately controlled by the director, Mr S McKay, by virtue of his 100% holding in the voting share capital of the parent company, MCP Holdings (U.K) Limited.