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Registered number: 03330326
MOTORON SERVICES LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2026
MOTORON SERVICES LIMITED
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
MOTORON SERVICES LIMITED
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 03330326

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 8,320 |  | 16,459
|  |  | 8,320 |  | 16,459
CURRENT ASSETS
Stocks | 5 | 51,537 |  | 135,653 |
Debtors | 6 | 137,862 |  | 197,141 |
Cash at bank and in hand |  | 431,706 |  | 101,588 |
|  | 621,105 |  | 434,382 |
Creditors: Amounts Falling Due Within One Year | 7 | (163,074 ) |  | (90,356 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 458,031 |  | 344,026
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 466,351 |  | 360,485
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,958 ) |  | (3,958 )
NET ASSETS |  |  | 462,393 |  | 356,527
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 462,293 |  | 356,427
SHAREHOLDERS' FUNDS |  |  | 462,393 |  | 356,527

Page 1
Page 2
MOTORON SERVICES LIMITED
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 L Butler Director
13/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
MOTORON SERVICES LIMITED
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
MOTORON SERVICES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 03330326 . The registered office is Unit 8 The Alpha Centre, Armstrong Way, Yate, Bristol, BS37 5NG.
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.
The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
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:

Plant & Machinery | 20% Straight line
Motor Vehicles | 25% Straight line

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2025: 9)
9 9
Page 3
Page 4
MOTORON SERVICES LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2025 | 62,420 | 84,283 | 37,204 | 183,907
As at 31 March 2026 | 62,420 | 84,283 | 37,204 | 183,907
Depreciation
As at 1 April 2025 | 60,662 | 69,582 | 37,204 | 167,448
Provided during the period | 788 | 7,351 | - | 8,139
As at 31 March 2026 | 61,450 | 76,933 | 37,204 | 175,587
Net Book Value
As at 31 March 2026 | 970 | 7,350 | - | 8,320
As at 1 April 2025 | 1,758 | 14,701 | - | 16,459

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Materials | 51,537 |  | 135,653

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 131,016 |  | 179,340
Amounts owed by group undertakings | 4,320 |  | 4,320
Other debtors | 2,526 |  | 13,481
| 137,862 |  | 197,141

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 55,844 |  | 70,862
Other creditors | 5,560 |  | 5,483
Taxation and social security | 101,670 |  | 14,011
| 163,074 |  | 90,356

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4
Page 5
MOTORON SERVICES LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
9. Ultimate Controlling Party
The parent undertaking of Motoron Services Limited is Motoron Holdings Limited, whose registered office is Unit 8 The Alpha Centre Armstrong Way, Yate, Bristol, BS37 5NG.
Page 5