ACCOUNTS - Final Accounts

Registered number: 10596347

MOT19 LTD

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 29 MARCH 2026


MOT19 LTD

CONTENTS

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2 - 5


MOT19 LTD REGISTERED NUMBER:10596347

STATEMENT OF FINANCIAL POSITION

AS AT 29 MARCH 2026

		29 March 2026		30 March 2025
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	354,601		308,692
Cash at bank and in hand		256,796		289,840
Current liabilities		611,397		598,532
Creditors: amounts falling due within one year	5	(88,627)		(116,999)
Net current assets			522,770		481,533

Net assets			522,770		481,533

Capital and reserves
Called up share capital	6	1	1
Profit and loss account		522,769	481,532
		522,770	481,533

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 September 2026.

B M Fenty

Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1


MOT19 LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 29 MARCH 2026

1.	General information

MOT 19 Ltd is a private limited liability company incorporated in England and Wales. Its registered office address is at First Floor, 62 Shaftesbury Avenue, London, W1D 6LT.

The principal activity of the company during the period was theatrical production for the UK tour of Agatha Christie's "The Mousetrap". There was no tour during the current year. The company is preparing for its 75th anniversary tour, which is scheduled to commence in September 2026.

The company's functional and presentational currency is £ sterling.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Reporting period

The accounting period end of the Company and the financial statements have been presented for the period 31 March 2025 to 29 March 2026 and the comparatives are presented for the period 1 April 2024 to 30 March 2025 on the basis that the principal activity of the company, the production of the dramatic-musical work 'The Mousetrap', is managed and reports on a weekly basis. The period end is the Sunday nearest to 31 March each year.

2.3

Going concern

As detailed in note 7, at the reporting date Mystery Holdings Limited, a fellow group undertaking, owed £14,089,600 to Barclays Bank Plc. The loan is secured by way of a fixed and floating charge over all entities in the group and is repayable by 28 June 2030. The group remains profitable and has positive net assets. Projections of the group show profitability is expected to continue and that the group will be able to meet its financial obligations including the Barclays Bank repayments as and when they fall due for at least twelve months from the date the accounts are approved. The accounts have therefore been prepared under the going concern basis.

2.4

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover from theatrical productions, including theatre tickets and royalties, is recognised by reference to the performance date.

Page 2


MOT19 LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 29 MARCH 2026

2.Accounting policies (continued)

2.5

Pensions

The Company contributes to a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

2.6

Current taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.7

Basic Financial instruments

The company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, and loans with related parties.

Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties.

Cash and cash equivalents comprise cash balances and call deposits.

Interest bearing borrowings classified as basic financial instruments are recognised initially at the present value of future payments discounted at a market rate of interest. Subsequent to initial recognition, they are stated at amortised cost using the effective interest method.

2.8

Foreign currency translation

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of Comprehensive Income.

Page 3


MOT19 LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 29 MARCH 2026

Employees

The average monthly number of employees, including directors, during the period was 1 (2025 - 8).

Debtors

					Period ended 29 March 2026	Period ended 30 March 2025
					£	£


Amounts owed by group undertakings	235,217	235,213
Other debtors	64	1,800
Tax recoverable	119,320	71,679
	354,601	308,692

5.	Creditors: Amounts falling due within one year
		Period ended 29 March 2026	Period ended 30 March 2025
		£	£

Trade creditors	-	16,380
Amounts owed to group undertakings	85,457	85,457
Accruals and deferred income	3,170	15,162
	88,627	116,999

6.	Share capital
		Period ended 29 March 2026	Period ended 30 March 2025
		£	£

Allotted, called up and fully paid

1 Ordinary share of £1.00	1	1

Page 4


MOT19 LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 29 MARCH 2026

7.	Security provided

The company has provided a cross-guarantee and debenture in respect of a bank loan with Barclays Bank Plc held by Mystery Holdings Limited, a fellow group undertaking. At the reporting date the bank loan was £14,089,600. It is repayable by quarterly instalments with a final balancing payment due on 28 June 2030. It attracts variable interest at 2.65% above the Bank of England base rate. The loan is secured by way of a fixed and floating charge over the assets of the group. The group entities comprise MT SPV Limited, Mystery Holdings Limited, Mousetrap Productions Limited, ASP MPL Limited and MOT 19 Limited.

8.	Parent undertaking

The immediate parent undertaking is Mystery Holdings Limited, a company registered in England and Wales with registered office address First Floor, 62 Shaftesbury Avenue, London, W1D 6LT. The ultimate parent undertaking is MT SPV Ltd, a company registered in England and Wales with the same registered office address.

MT SPV Limited is the largest and smallest group which includes the company and for which group accounts are prepared. The consolidated accounts are available from Companies House.

9.	Auditors' information

The auditors' report on the financial statements for the period ended 29 March 2026 was unqualified.

The audit report was signed on 30 September 2026 by Martyn Atkinson (Senior Statutory Auditor) on behalf of Sopher + Co LLP.

Page 5