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Registered number: 04148891 MOTAC HOLDINGS LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
MOTAC HOLDINGS LTD
COMPANY INFORMATION
Director | E Bezard
Registered number | 04148891
Registered office | Alderley Park
| Congleton Road
| Macclesfield
| Cheshire
| SK10 4TF
Accountants | Grant Thornton UK LLP
| Chartered Accountants
| Landmark
| St Peter's Square
| 1 Oxford Street
| Manchester
| M1 4PB
Bankers | HSBC Bank plc
| 2-4 St Ann's Square
| Manchester
| M2 7HD
MOTAC HOLDINGS LTD
CONTENTS
| Page
Accountants' Report | 1
Statement of Financial Position | 2 - 3
Notes to the Financial Statements | 4 - 8
Report to the director on the preparation of the unaudited statutory financial statements of Motac Holdings Ltd for the year ended 30 September 2025 We have compiled the accompanying financial statements of Motac Holdings Ltd (the ‘company’) based on the information you have provided. These financial statements comprise the Statement of Financial Position of Motac Holdings Ltd as at 30 September 2025, and a summary of significant accounting policies and other explanatory information. We performed this compilation engagement in accordance with International Standard on Related Services 4410 (Revised), 'Compilation Engagements'. We have applied our expertise in accounting and financial reporting to assist you in the preparation and presentation of these financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice). As a member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com. These financial statements and the accuracy and completeness of the information used to compile them are your responsibility. Since a compilation engagement is not an assurance engagement, we are not required to verify the accuracy or completeness of the information you provided to us to compile these financial statements. Accordingly, we do not express an audit opinion or a review conclusion on whether these financial statements are prepared in accordance with United Kingdom Generally Accepted Accounting Practice. This report is made solely to the company's director in accordance with the terms of our engagement letter dated 3 December 2024. Our work has been undertaken solely to prepare for your approval the financial statements of the company and state those matters that we have agreed to state to the company's director in this report in accordance with our engagement letter dated 3 December 2024. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report. Grant Thornton UK LLP Chartered Accountants Manchester 21 July 2026 Page 1
MOTAC HOLDINGS LTD REGISTERED NUMBER:04148891
STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 1,234,056 |  | 1,338,222
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 84,707 |  | 87,942 |
Cash at bank and in hand |  | 747 |  | 2,163 |
|  | 85,454 |  | 90,105 |
Creditors: amounts falling due within one year | 6 | - |  | (104,166) |
Net current assets/(liabilities) |  |  | 85,454 |  | (14,061)
Total assets less current liabilities |  |  | 1,319,510 |  | 1,324,161
Net assets |  |  | 1,319,510 |  | 1,324,161
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 110 |  | 110
Capital redemption reserve |  |  | 34,909 |  | 34,909
Profit and loss account |  |  | 1,284,491 |  | 1,289,142
Total equity |  |  | 1,319,510 |  | 1,324,161
Page 2
MOTAC HOLDINGS LTD REGISTERED NUMBER:04148891
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 SEPTEMBER 2025 The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 July 2026.
E Bezard
Director
The notes on pages 4 to 8 form part of these financial statements. Page 3
MOTAC HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Motac Holdings Ltd is a private company limited by shares, incorporated in England and Wales. Its registered number is 04148891, and its registered head office is located at Alderley Park, Congleton Road, Macclesfield, Cheshire, SK10 4TF. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 company’s presentational and functional currency is Sterling and all values are rounded to the nearest pound (£) except when otherwise stated. The following principal accounting policies have been applied:
| 2.2 | Investment income
Dividends are included in profit or loss when receivable. During the year, a dividend in specie was received from the wholly owned subsidiary, which was subsequently offset against the cost of investment of said subsidiary, as permissible under FRS 102.
| 2.3 | Operating leases: the company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Page 4
MOTAC HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.6 | Financial instruments
The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's Statement of Financial Position when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The company's cash and cash equivalents, trade and most other debtors due within the operating cycle fall into this category of financial instruments. Impairment of financial assets Financial assets are assessed for indicators of impairment at each reporting date. Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate. If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss. Financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Page 5
MOTAC HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.6 | Financial instruments (continued)
Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the company will continue to recognise the value of the portion of the risks and rewards retained. Derecognition of financial liabilities Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.
3. | Employees
The average monthly number of employees, including directors, during the year was 1 (2024: 1). Page 6
MOTAC HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost |
| At 1 October 2024 | 4,420,153
| Additions | 829,158
| Dividend in specie | (933,324)
| At 30 September 2025 | 4,315,987
| Impairment |
| At 1 October 2024 | 3,081,931
| At 30 September 2025 | 3,081,931
| Net book value |
| At 30 September 2025 | 1,234,056
| At 30 September 2024 | 1,338,222
| Subsidiary undertakings
| The following were subsidiary undertakings of the company:
| Name | Registered office | Class of shares | Holding
| Motac Neuroscience Limited | Alderley Park, Congleton Road, Macclesfield, Cheshire, SK10 4TF | Ordinary | 100%
| Motac France SARL | 7 Avenue Des Mondaults, 33270 Floirac, Bordeaux, France | Ordinary | 100%
| Motac Beijing Services Limited | Room 1411, 14F, Building 6, No.1 Er Jie Wuliqiao, Chaoyang District, Beijing, 100026, China | Ordinary | 90%
Page 7
MOTAC HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 82,942 | 87,942
| Prepayments and accrued income | 1,765 | -
|  | 84,707 | 87,942
| Amounts owed by group undertakings are unsecured, interest-free and repayable on demand.
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | - | 104,166
| Amounts owed to group undertakings are unsecured, interest-free and repayable on demand.
7. | Commitments under operating leases
| At 30 September 2025 the company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 5,852 | 5,852
| Later than 1 year and not later than 5 years | 4,877 | 10,729
|  | 10,729 | 16,581
8. | Related party transactions
| The company has taken advantage of the exemption conferred by section 1A of FRS 102 not to disclose transactions with wholly owned members of its group. Related party transactions conducted under normal market conditions have not been disclosed in accordance with Section 1A of FRS 102.
9. | Controlling party
The company's ultimate controlling party is E Bezard by virtue of his shareholding.
Page 8