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Registered number: 14836557
VRX Motion Technologies Ltd
Director's Report and
Unaudited Abridged Financial Statements
For The Year Ended 31 May 2025
VRX Motion Technologies Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Director's Report | 2—3
Abridged Profit and Loss Account | 4
Abridged Balance Sheet | 5—6
Statement of Changes in Equity | 7
Notes to the Abridged Financial Statements | 8—10

Page 1
VRX Motion Technologies Ltd
Company Information
For The Year Ended 31 May 2025
Company Information

Director | Mr Courell Watson
Secretary | Mr Courell Watson
Company Number | 14836557
Registered Office | 128 City Road
| London
| EC1V 2NX
Accountants | Main Office
| 52 Spencer Street
| Jewellery Quarter
| Birmingham
| West Midlands
| B18 6DS

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VRX Motion Technologies Ltd
Company No. 14836557
Director's Report For The Year Ended 31 May 2025
Director's Report
The director presents his report and the financial statements for the year ended 31 May 2025.
Principal Activity
The principal activity of the company during the year was the design, development and operation of high-performance racing simulation systems and immersive technology experiences.
The company also provides bespoke simulation hardware, custom-built computing systems, and experiential services for commercial, entertainment and professional training applications.
Review of the Business
The year under review represents a significant period of continued investment and development for the company as it focused on building proprietary systems, technology and infrastructure.
The company has continued to design and develop high-performance racing simulation systems, integrating custom-built hardware, software and computing solutions not readily available within the standard commercial market. This is in preparation for a rollout of stable, automated simulation experiences that aim to reduce staff overhead and resources required to deploy a simulation session. This will in turn increase profit margins and provide stability in an operationally flawed industry.
In addition, substantial investment has been made into the development and fit-out of the company’s headquarters to support these advanced systems and to enable immersive, large-scale simulation experiences.
Turnover for the year totalled £9,737 (2024: £1,300), reflecting early-stage commercial activity. Sales were primarily hardware (gaming computers, sim hardware and private experiential sessions).
The company reported a loss for the year of £12,504 (2024: £5,262 loss), primarily driven by strategic expenditure on research and development, premises, marketing and technology.
A significant proportion of these costs relate to the development of proprietary intellectual property and systems, which the directors expect to underpin future revenue generation and scalability.
The directors consider these investments to be essential in establishing a differentiated market position and long-term growth platform.
Future Developments
The company intends to continue expanding its operations through the development of additional simulation systems, completion its physical venue, and official launch of its venue.
The directors have finalised commercial partnerships, secured manufacturer agreements and have a solid sales and marketing strategy to disrupt the market effectively.
The company is exploring opportunities to scale the business through partnerships, events, and national activation projects, alongside continued investment in proprietary technology and infrastructure.
The company expects revenue growth in future periods as these initiatives mature.
Financial Instruments
The company’s financial instruments consist primarily of cash at bank, trade debtors and trade creditors.
The directors consider that the company is not exposed to significant credit, liquidity or market risk.
Directors
The director who held office during the year were as follows:

Mr Courell Watson

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VRX Motion Technologies Ltd
Director's Report (continued)
For The Year Ended 31 May 2025
Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:

- select suitable accounting policies and then apply them consistently;
- make judgments and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has 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.
On behalf of the board

Mr Courell Watson Director
12/05/2026

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VRX Motion Technologies Ltd
Abridged Profit and Loss Account
For The Year Ended 31 May 2025
Abridged Profit and Loss Account

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| Notes | £ |  | £
GROSS LOSS |  | (12,207 ) |  | (5,262 )
Administrative expenses |  | (297 ) |  | -
OPERATING LOSS AND LOSS FOR THE FINANCIAL YEAR |  | (12,504 ) |  | (5,262 )

The loss for the year reflects continued investment in infrastructure, marketing and development activities as the company positions itself for future growth.
The notes on pages 8 to 10 form part of these financial statements.
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VRX Motion Technologies Ltd
Abridged Balance Sheet
As At 31 May 2025
Abridged Balance Sheet

| 31 May 2025 | 31 May 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 11,300 |  | 14,800
Tangible Assets | 5 |  | 26,429 |  | 29,099
|  |  | 37,729 |  | 43,899
CURRENT ASSETS
Debtors | 6 | - |  | 7,000 |
Cash at bank and in hand |  | 1,000 |  | 1,000 |
|  | 1,000 |  | 8,000 |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,000 |  | 8,000
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 38,729 |  | 51,899
Creditors: Amounts Falling Due After More Than One Year |  |  | (15,535 ) |  | (10,661 )
NET ASSETS |  |  | 23,194 |  | 41,238
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Other reserves |  |  | 35,697 |  | 41,237
Profit and Loss Account |  |  | (12,504 ) |  | -
SHAREHOLDERS' FUNDS |  |  | 23,194 |  | 41,238

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VRX Motion Technologies Ltd
Abridged Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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 his 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 May 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Courell Watson Director
12/05/2026

The notes on pages 8 to 10 form part of these financial statements.
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VRX Motion Technologies Ltd
Statement of Changes in Equity
For The Year Ended 31 May 2025
Statement of Changes in Equity

| Share Capital | Other reserves | Profit and Loss Account | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
As at 1 May 2023 | 1 | - | 5,262 | 5,263
Loss for the period and total comprehensive income | - | - | (5,262 ) | (5,262)
Movements in other reserves | - | 41,237 | - | 41,237
As at 31 May 2024 and 1 June 2024 | 1 | 41,237 | - | 41,238
Loss for the year and total comprehensive income | - | - | (12,504 ) | (12,504)
Transfer to/from Profit & Loss Account | - | (5,540 ) | - | (5,540)
As at 31 May 2025 | 1 | 35,697 | (12,504 ) | 23,194

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VRX Motion Technologies Ltd
Notes to the Abridged Financial Statements
For The Year Ended 31 May 2025
Notes to the Abridged Financial Statements
1. General Information
VRX Motion Technologies Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14836557 . The registered office is 128 City Road, London, EC1V 2NX.
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. 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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets comprise software licences, branding assets, a customer database, and domain names that were gifted to the company by the director during the period. These are recognised at fair value at the date of contribution.
The assets are amortised to the profit and loss account over their estimated useful lives as follows:
- VR simulation software licence: 5 years (straight-line)
- Trademark and branding: 5 years (straight-line)
- Customer database: 3 years (straight-line)
- Domain names: Not amortised, but subject to annual impairment review
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 | 20%
Computer Equipment | 20%

3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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VRX Motion Technologies Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 May 2025
4. Intangible Assets

| Total
--- | ---
| £
Cost
As at 1 June 2024 | 14,800
As at 31 May 2025 | 14,800
Amortisation
As at 1 June 2024 | -
Provided during the period | 3,500
As at 31 May 2025 | 3,500
Net Book Value
As at 31 May 2025 | 11,300
As at 1 June 2024 | 14,800

5. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 June 2024 | 29,099
Additions | 3,500
As at 31 May 2025 | 32,599
Depreciation
As at 1 June 2024 | -
Provided during the period | 6,170
As at 31 May 2025 | 6,170
Net Book Value
As at 31 May 2025 | 26,429
As at 1 June 2024 | 29,099

6. Debtors

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Due after more than one year

7. Share Capital

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

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VRX Motion Technologies Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 May 2025
8. Reserves
The company’s reserves consist of retained earnings and capital contributions.
The movement in reserves during the year reflects the loss incurred in the period, which has been transferred to retained earnings.
The loss for the year arises primarily from continued investment in research and development, proprietary system design, and infrastructure, including the development and fit-out of the company’s premises.
The directors consider these investments to be necessary to support the company’s long-term growth and the development of its technology-led offering.
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