REGISTERED NUMBER: 05573816 (England and Wales)

MOTOR TRADE TECHNOLOGIES LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

I H Roberts

B M Roberts

G K Roberts

REGISTERED OFFICE:

Pembroke House

Llantarnam Park Way

Cwmbran

Torfaen

NP44 3AU

REGISTERED NUMBER:

05573816 (England and Wales)

ACCOUNTANTS:

Green & Co

Accountants and Tax Advisors

Pembroke House

Llantarnam Park Way

Cwmbran

Torfaen

NP44 3AU

FIXED ASSETS

Tangible assets

4

172

203

Investments

5

108

108

280

311

CURRENT ASSETS

Debtors

6

652,912

681,929

Cash at bank

9,862

12,870

662,774

694,799

CREDITORS

Amounts falling due within one year

7

2,173,432

2,066,188

NET CURRENT LIABILITIES

(1,510,658

)

(1,371,389

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,510,378

)

(1,371,078

)

CREDITORS

Amounts falling due after more than one year

8

(2,594,083

)

(2,646,603

)

PROVISIONS FOR LIABILITIES

-

(51

)

NET LIABILITIES

(4,104,461

)

(4,017,732

)

CAPITAL AND RESERVES

Called up share capital

9

2,500

2,500

Share premium

22,500

22,500

Retained earnings

(4,129,461

)

(4,042,732

)

SHAREHOLDERS' FUNDS

(4,104,461

)

(4,017,732

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28th May 2026 and were signed on its behalf by:

B M Roberts - Director

1.	STATUTORY INFORMATION

Motor Trade Technologies Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 Motor Trade Technologies Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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

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.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1st January 2025

and 31st December 2025

730

DEPRECIATION

At 1st January 2025

527

Charge for year

31

At 31st December 2025

558

NET BOOK VALUE

At 31st December 2025

172

At 31st December 2024

203

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st January 2025

and 31st December 2025

108

NET BOOK VALUE

At 31st December 2025

108

At 31st December 2024

108

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

240,443

282,170

Other debtors

98,524

98,524

Directors' current accounts

291,922

291,922

VAT

12,630

-

Prepayments

9,393

9,313

652,912

681,929

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

2,145,534

1,984,347

Corporation Tax

-

45,279

Social security and other taxes

865

470

VAT

-

11,357

Other creditors

-

(530

)

Accruals and deferred income

27,033

25,265

2,173,432

2,066,188

The fixed and floating charge held by the bank over all the company assets, registered on 4 January 2006, has been fully satisfied.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Shareholder loan

1,639,083

1,691,603

Preference shares

955,000

955,000

2,594,083

2,646,603

2025

2024

£

£

Amounts falling due in more than five years:

Repayable by instalments

Preference shares

955,000

955,000

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

25,000

Ordinary shares

10p

2,500

2,500

10.	RELATED PARTY DISCLOSURES

11.	GOING CONCERN

After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis preparing its financial statements.