REGISTERED NUMBER: 06136734 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 APRIL 2025 TO 31 DECEMBER 2025

FOR

MOTASOFT LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

N Bayles

Ms E Hamilton

REGISTERED OFFICE:

107 Cheapside

London

London

EC2V 6DN

REGISTERED NUMBER:

06136734 (England and Wales)

ACCOUNTANTS:

Peregrine Chartered Certified Accountants

Old Bank

The Triangle

Paulton

Bristol

BS39 7LE

FIXED ASSETS

Intangible assets

4

1,250

2,000

Tangible assets

5

1,115

1,372

2,365

3,372

CURRENT ASSETS

Debtors

6

93,391

168,588

Cash at bank and in hand

440,149

278,028

533,540

446,616

CREDITORS

Amounts falling due within one year

7

215,399

194,496

NET CURRENT ASSETS

318,141

252,120

TOTAL ASSETS LESS CURRENT LIABILITIES

320,506

255,492

CAPITAL AND RESERVES

Called up share capital

22

22

Capital redemption reserve

77

77

Retained earnings

320,407

255,393

9

320,506

255,492

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 August 2026 and were signed on its behalf by:

N Bayles - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Equipment

-

25% on reducing balance

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 12 (2025 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 December 2025

20,000

AMORTISATION

At 1 April 2025

18,000

Amortisation for period

750

At 31 December 2025

18,750

NET BOOK VALUE

At 31 December 2025

1,250

At 31 March 2025

2,000

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

Equipment

Totals

£

£

£

COST

At 1 April 2025

and 31 December 2025

4,130

15,389

19,519

DEPRECIATION

At 1 April 2025

4,050

14,097

18,147

Charge for period

15

242

257

At 31 December 2025

4,065

14,339

18,404

NET BOOK VALUE

At 31 December 2025

65

1,050

1,115

At 31 March 2025

80

1,292

1,372

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Trade debtors

93,391

111,734

Directors' current accounts

-

15,000

Tax

-

40,696

Prepayments and accrued income

-

1,158

93,391

168,588

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Bank loans and overdrafts

-

26,349

Trade creditors

20,189

26,822

Tax

87,956

33,070

Social security and other taxes

17,826

10,819

VAT

60,404

56,252

Other creditors

-

8,111

Accruals and deferred income

26,869

28,323

Accrued expenses

2,155

4,750

215,399

194,496

8.	POST BALANCE SHEET EVENTS

Motasoft was acquired by ClearCourse Partnership Acquireco Finance Ltd in March 2026

9.	RECONCILIATION OF MOVEMENTS IN RESERVES

2025

2025

£

£

Profit for the financial period

190,425

241,364

Dividends

(125,411

)

(182,459

)

Rounding

Net addition to reserves

65,014

58,905

Opening reserves

255,492

196,587

Closing reserves

320,506

255,492