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Registered number: 09900527
Motogirl Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Peter Jarman LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09900527
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 233,260 23,213
233,260 23,213
CURRENT ASSETS
Stocks 5 934,004 866,059
Debtors 6 85,340 49,166
Cash at bank and in hand 493,418 303,718
1,512,762 1,218,943
Creditors: Amounts Falling Due Within One Year 7 (407,573 ) (255,859 )
NET CURRENT ASSETS (LIABILITIES) 1,105,189 963,084
TOTAL ASSETS LESS CURRENT LIABILITIES 1,338,449 986,297
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,523 ) (5,756 )
NET ASSETS 1,333,926 980,541
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 1,333,826 980,441
SHAREHOLDERS' FUNDS 1,333,926 980,541
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For the year ending 31 December 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs H C Lombard-Ogilvie
Director
16/07/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
Motogirl Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09900527 . The registered office is 17 Orchard Business Centre, Sanderson Way, Tonbridge, Kent, TN9 1QF.
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, excluding discounts, rebates, value added tax and other sales taxes.
Rental income represents rents receivable on investment properties for the accounting period.
2.3. 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:
Motor Vehicles 20% on reducing balance
Fixtures & Fittings 20% on reducing balance
Computer Equipment 20% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow
moving items.
2.6. 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
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. 
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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2.8. Land and property
The property was acquired to support the company’s trading activity by providing accommodation for a key employee sponsored under a Skilled Worker visa. The company’s main activity remained the trade of motorcycle clothing. Rental income was incidental to the trading business and not a separate property investment activity.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2025 - 25,857 12,539 7,180 45,576
Additions 215,163 - 769 - 215,932
Disposals - (3,000 ) - - (3,000 )
As at 31 December 2025 215,163 22,857 13,308 7,180 258,508
Depreciation
As at 1 January 2025 - 9,838 8,358 4,167 22,363
Provided during the period - 3,204 900 614 4,718
Disposals - (1,833 ) - - (1,833 )
As at 31 December 2025 - 11,209 9,258 4,781 25,248
Net Book Value
As at 31 December 2025 215,163 11,648 4,050 2,399 233,260
As at 1 January 2025 - 16,019 4,181 3,013 23,213
5. Stocks
2025 2024
£ £
Stock 934,004 866,059
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 61,339 39,553
Other debtors 24,001 9,613
85,340 49,166
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 214,787 128,198
Other creditors 30,668 20,940
Taxation and social security 162,118 106,721
407,573 255,859
8. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 January 2025 5,756 5,756
Deferred taxation (1,233 ) (1,233 )
Balance at 31 December 2025 4,523 4,523
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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