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Registered number: 05550917
MOT Models Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
MOT Models Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
MOT Models Limited
Company Information
For The Year Ended 31 December 2025
Company Information

Directors | Helen Illes
| Michael Illes
| Alison Griffin
| Katherine Riley
| Elizabeth Hamilton
Company Number | 05550917
Registered Office | The Stables, Ashlyns Hall
| Chesham Road
| Berkhamsted
| Herts
| HP4 2ST
Accountants | HJP Chartered
| Audley House
| Northbridge Road
| Berkhamsted
| Herts
| HP4 1EH

Page 1
Page 2
MOT Models Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 05550917

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 15,808 |  | 18,724
|  |  | 15,808 |  | 18,724
CURRENT ASSETS
Debtors | 6 | 1,261,099 |  | 1,156,091 |
Cash at bank and in hand |  | 223,845 |  | 359,110 |
|  | 1,484,944 |  | 1,515,201 |
Creditors: Amounts Falling Due Within One Year | 7 | (263,992 ) |  | (237,434 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,220,952 |  | 1,277,767
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,236,760 |  | 1,296,491
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (16,000 )
NET ASSETS |  |  | 1,236,760 |  | 1,280,491
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Share premium account |  |  | 3,199,925 |  | 3,199,925
Profit and Loss Account |  |  | (1,963,265 ) |  | (1,919,534 )
SHAREHOLDERS' FUNDS |  |  | 1,236,760 |  | 1,280,491

Page 2
Page 3
MOT Models Limited
Balance Sheet (continued)
As At 31 December 2025
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 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

Michael Illes Director
30 April 2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
MOT Models Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
MOT Models Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05550917 . The registered office is The Stables, Ashlyns Hall, Chesham Road, Berkhamsted, Herts, HP4 2ST.
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, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Presentation currency
The accounts are presented in GBP.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. The purchased goodwill is the amount paid in connection with the acquisition of a business in 2006. This has now been fully amortised.
2.4. 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 | 25% reducing balance

2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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.
...CONTINUED
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MOT Models Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 19 (2024: 18)
19 18
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 3,158,052
As at 31 December 2025 | 3,158,052
Amortisation
As at 1 January 2025 | 3,158,052
As at 31 December 2025 | 3,158,052
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

5. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 January 2025 | 94,432
Additions | 2,354
As at 31 December 2025 | 96,786
Depreciation
As at 1 January 2025 | 75,708
Provided during the period | 5,270
As at 31 December 2025 | 80,978
Net Book Value
As at 31 December 2025 | 15,808
As at 1 January 2025 | 18,724

Page 5
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MOT Models Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 506,677 |  | 454,677
Prepayments and accrued income | 38,727 |  | 36,757
Other debtors | 67,641 |  | 16,603
Amounts owed by group undertakings | 648,054 |  | 648,054
| 1,261,099 |  | 1,156,091

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 22,527 |  | 19,699
Bank loans and overdrafts | 16,000 |  | 48,000
Other taxes and social security | 32,291 |  | 27,918
VAT | 50,999 |  | 69,480
Net wages | 58,739 |  | -
Other creditors | 53,918 |  | 40,990
Accruals | 29,518 |  | 31,347
| 263,992 |  | 237,434

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 16,000

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 45,100 |  | 47,900
Later than one year and not later than five years | 52,425 |  | 87,375
| 97,525 |  | 135,275

Page 6
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MOT Models Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
11. Related Party Transactions
During the year the company paid £6,500 for services to Jessica Lewis (2024 - £5,000), a daughter of two of the directors.
Included in debtors falling due after more than one year, is an amount owed by Zomoto Holdings Limited, the parent company, of £647,572 (2024 - £647,572).
Included in debtors falling due after more than one year, is an amount owed by Zomoto Limited, a fellow subsidiary of £482 (2024 - £482).
The company has taken advantage of the exemption in FRS 102 paragraph 1AC.35 from disclosing transactions with members of the Zomoto Holdings Limited group, on the grounds that it is a wholly-owned member of the group.
12. Ultimate Controlling Party
The company's ultimate controlling party is Zomoto Holdings Limited by virtue of his ownership of 100% of the issued share capital in the company. The address of the company is the same as MOT Models Limited.
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