Motivation-CP Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 10477450 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Motivation-CP Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr C S J Parker

SECRETARY:

Mr C S J Parker

REGISTERED OFFICE:

Northfield House

Shurdington Road

Bentham

Cheltenham

Gloucestershire

GL51 4UA

BUSINESS ADDRESS:

The Barn Wotton Road

Iron Acton

Bristol

BS37 9UZ

REGISTERED NUMBER:

10477450 (England and Wales)

ACCOUNTANTS:

ARC & Co. Accountants Limited

Northfield House

Shurdington Road

Bentham

Cheltenham

Gloucestershire

GL51 4UA

FIXED ASSETS

Tangible assets

4

9,874

12,103

CURRENT ASSETS

Debtors

5

111,940

87,215

Cash at bank

844

1,085

112,784

88,300

CREDITORS

Amounts falling due within one year

6

127,726

91,352

NET CURRENT LIABILITIES

(14,942

)

(3,052

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

(5,068

)

9,051

CREDITORS

Amounts falling due after more than one
year

7

1,177

8,950

NET (LIABILITIES)/ASSETS

(6,245

)

101

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

9

(6,345

)

1

SHAREHOLDERS' FUNDS

(6,245

)

101

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

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

The director acknowledges his 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 director and authorised for issue on 7 September 2026 and were signed by:

Mr C S J Parker - Director

1.	STATUTORY INFORMATION

Motivation-CP Limited 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.

Tangible fixed assets

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

Plant and machinery

-

10% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

COST

At 1 January 2025

and 31 December 2025

22,286

146

22,432

DEPRECIATION

At 1 January 2025

10,183

146

10,329

Charge for year

2,229

-

2,229

At 31 December 2025

12,412

146

12,558

NET BOOK VALUE

At 31 December 2025

9,874

-

9,874

At 31 December 2024

12,103

-

12,103

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

2,520

810

Other debtors

21,466

Directors' current accounts

82,017

64,426

Tax refundable

5,937

-

Prepayments and accrued income

-

513

111,940

87,215

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade creditors

188

914

Corporation tax

37,450

38,762

Social security and other taxes

2,430

2,271

VAT

55,472

30,155

Other creditors

661

-

Deferred income

30,965

18,000

Accrued expenses

560

1,250

127,726

91,352

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.12.25

31.12.24

£

Bank loans

1,177

8,950

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

100

Ordinary

£1

100

9.

RESERVES

Retained

earnings

£

At 1 January 2025

1

Deficit for the year

(6,346

)

At 31 December 2025

(6,345

)

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

Mr C S J Parker

Balance outstanding at start of year

64,426

58,042

Amounts advanced

17,591

6,384

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

82,017

64,426

Interest has been charged on the overdrawn amounts at the appropriate rates.