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Motorsports HUB Ltd
Unaudited Financial Statements
for the period ended 30 June 2026
Company registration number 16520396
(England and Wales)

# Company Information

For the period 16 June 2025 to 30 June 2026

Directors | Bui, David Dungchi
| Gurung, Kul Prasad

Registered office | Unit 1 Springwater Park Estate
| Crews Hole Road
| Bristol
| BS5 8AN

Registered number | 16520396

Accountant | BG Accounting

# Statement of Financial Position

As at 30 June 2026

| Notes |
2026
£
£
Fixed assets
Tangible assets
| 4 |
3,766
3,766
Current assets
Cash at bank and in hand
3,493
3,493
Creditors
Amounts falling due within one year
| 5 |
(12,880)
(12,880)
Net current assets (liabilities)
(9,387)
Total assets less current liabilities
(5,621)
Net assets (liabilities)
(5,621)
Capital and reserves
Called up share capital
267
Profit and loss account
(5,888)
Total equity
(5,621)

The company is a private company limited by shares and registered in England and Wales. It 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 financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 16 August 2026 and are signed on its behalf by:

Gurung, Kul Prasad Gurung, Kul Prasad Director |

Company registration number 16520396

# Notes to the Financial Statements

For the period 16 June 2025 to 30 June 2026

### 1. Statutory information

The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling and this is the functional currency of the company.

### 2. Accounting policies

### 2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with 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 sale of goods and from the rendering of services.

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue 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.

### 2.3. Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Rate
Method
%
Plant and machinery
3
Straight-line

### 3. Employees

The average number of employees during the year was 2.

### 4. Tangible fixed assets

Plant and machinery
Total
£
£
Cost
Additions
3,936
3,936
At 30 June 2026
3,936
3,936
Depreciation and impairment
Charge for the period
170
170
At 30 June 2026
170
170
Net book value
At 30 June 2026
3,766
3,766

### 5. Creditors due within one year

2026
£
Directors loan account
8,162
Accruals and deferred income
4,718
Total
12,880

### 6. Related party transactions

At the period end, the company owed £8,162 to the directors. The loan is interest-free and repayable on demand.