Company registration number 08106108 (England and Wales)
MOTIONSPOT LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
MOTIONSPOT LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
MOTIONSPOT LTD
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
8,429
31,322
Current assets
Debtors
269,668
260,012
Cash at bank and in hand
367,707
281,109
637,375
541,121
Creditors: amounts falling due within one year
(293,932)
(235,885)
Net current assets
343,443
305,236
Total assets less current liabilities
351,872
336,558
Creditors: amounts falling due after more than one year
(13,503)
(40,514)
Net assets
338,369
296,044
Capital and reserves
Called up share capital
200
200
Share premium account
1,000
1,000
Profit and loss reserves
337,169
294,844
Total equity
338,369
296,044
MOTIONSPOT LTD
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
31 December 2025
- 2 -

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.

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.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 1 June 2026 and are signed on its behalf by:
Mr E C Warner
Director
Company registration number 08106108 (England and Wales)
MOTIONSPOT LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

MOTIONSPOT LTD is a private company limited by shares incorporated in England and Wales. The registered office is First Floor, 8 Waldegrave Road, Teddington, TW11 8GT.

1.1
Basis of preparation

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
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

MOTIONSPOT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -

Amortisation 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:

Patents & licences
10% on cost
1.4
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:

Fixtures and fittings
25% on cost
Computers
33% on cost

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.

1.5
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.

1.6
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 profit and loss account 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 profit and loss account, 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.

MOTIONSPOT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.7
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.

1.8
Retirement benefits

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

1.9
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

1.10
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
Employees

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

2025
2024
Number
Number
Total
15
17
MOTIONSPOT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
3
Intangible fixed assets
Patents & licences
£
Cost
At 1 January 2025 and 31 December 2025
900
Amortisation and impairment
At 1 January 2025 and 31 December 2025
900
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
-
0
4
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 January 2025
47,510
42,096
89,606
Additions
-
0
6,654
6,654
At 31 December 2025
47,510
48,750
96,260
Depreciation and impairment
At 1 January 2025
23,103
35,181
58,284
Depreciation charged in the year
22,569
6,978
29,547
At 31 December 2025
45,672
42,159
87,831
Carrying amount
At 31 December 2025
1,838
6,591
8,429
At 31 December 2024
24,407
6,915
31,322
5
Related party transactions

In addition to these accounts Motionspot Ltd also owns Motionspot LLC for inclusive design services in the America s.

2025-12-31 2025-01-01 false false false CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr Edward Charles Warner Ms Katherine Taylor 08106108 2025-01-01 2025-12-31 08106108 2025-12-31 08106108 2024-12-31 08106108 core:FurnitureFittings 2025-12-31 08106108 core:ComputerEquipment 2025-12-31 08106108 core:FurnitureFittings 2024-12-31 08106108 core:ComputerEquipment 2024-12-31 08106108 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 08106108 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 08106108 core:Non-currentFinancialInstruments core:AfterOneYear 2025-12-31 08106108 core:Non-currentFinancialInstruments core:AfterOneYear 2024-12-31 08106108 core:ShareCapital 2025-12-31 08106108 core:ShareCapital 2024-12-31 08106108 core:SharePremium 2025-12-31 08106108 core:SharePremium 2024-12-31 08106108 core:RetainedEarningsAccumulatedLosses 2025-12-31 08106108 core:RetainedEarningsAccumulatedLosses 2024-12-31 08106108 bus:Director1 2025-01-01 2025-12-31 08106108 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 08106108 core:PatentsTrademarksLicencesConcessionsSimilar 2025-01-01 2025-12-31 08106108 core:FurnitureFittings 2025-01-01 2025-12-31 08106108 core:ComputerEquipment 2025-01-01 2025-12-31 08106108 2024-01-01 2024-12-31 08106108 core:PatentsTrademarksLicencesConcessionsSimilar 2024-12-31 08106108 core:PatentsTrademarksLicencesConcessionsSimilar 2025-12-31 08106108 core:PatentsTrademarksLicencesConcessionsSimilar 2024-12-31 08106108 core:FurnitureFittings 2024-12-31 08106108 core:ComputerEquipment 2024-12-31 08106108 2024-12-31 08106108 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08106108 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08106108 bus:FRS102 2025-01-01 2025-12-31 08106108 bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08106108 bus:Director2 2025-01-01 2025-12-31 08106108 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP