smallAccCompHo_0921.xslt
Company Registration No. 10105398 (England and Wales)
MOTIVATION GROUP LTD
Financial Statements
for the Period from 01 April 2025 to 31 March 2026

MOTIVATION GROUP LTD

Financial Statements for the period ending 31 March 2026

CONTENTS PAGE
Company Information 2
Statement of Financial Position 3
Notes to the Accounts 4
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MOTIVATION GROUP LTD

Financial Statements for the period ending 31 March 2026

Company Information

Company Details
Company Number 10105398
Registered Office 71 MILLS BAKERY
4 ROYAL WILLIAM YARD
PLYMOUTH
PL1 3GD
Directors
Directors who held office during the period were:
Oksana NOVOZILOVA   
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MOTIVATION GROUP LTD

Financial Statements for the period ending 31 March 2026

Statement of Financial Position

123456789101112
Notes 2026 2025
£ £
Fixed Assets
Intangible assets 5 305,575 342,512
Tangible assets 6 4,391 7,239
Current Assets
Debtors due 303,314 292,239
Cash at bank and in hand 74,518 52,686
377,832 344,925
Creditors
Amount falling due within one year (223,753) (162,744)
Net Current Assets 154,079 182,181
Total Assets less current liabilities 464,045 531,932
Creditors due after more than one year (143,839) (59,992)
Provision for liabilities (77,374) (85,953)
Net Assets 242,832 385,987
Capital and Reserves
Called up Share Capital 100 100
Retained earnings at end of year 242,732 385,887
Shareholder funds 242,832 385,987
For the year ending 31/03/2026 the company was entitled to exemption 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).
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 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.
Approved by the Board on 09 October 2026
Oksana Novozilova
Company Registration No. 10105398
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MOTIVATION GROUP LTD

Financial Statements for the period ending 31 March 2026

Notes to the Accounts

1. Statutory Information
MOTIVATION GROUP LTD is a private company, limited by shares, registered in England and Wales, registration number 10105398.
2. Accounting Policies
Basis of preparing the Financial Statements
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. The financial statements have been prepared under the historical cost convention and in accordance with the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. They are presented in pounds sterling, the functional currency of the company, rounded to the nearest pound. The company has taken advantage of the exemption in section 399 of the Companies Act 2006 not to prepare consolidated accounts, because the group it heads qualifies as small; the financial statements present information about the company as an individual entity only.The financial statements have been prepared on a going concern basis. The assessment takes account of forecast trading receipts, intercompany cash flows, the timing of expected tax recoveries and the borrowing facilities available to the company.
Presentation Currency
The accounts are presented in £ sterling.
Turnover
Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Revenue from services is recognised as it is delivered.
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MOTIVATION GROUP LTD

Financial Statements for the period ending 31 March 2026

Notes to the Accounts

Current Tax
Taxation comprises current tax, deferred tax and adjustments in respect of prior periods. Current tax is calculated on the taxable result using tax rates and laws enacted or substantively enacted at the reporting date. Research and development expenditure credits are recognised within other operating income.Prior period adjustment: the comparative figures have been restated to recognise SME research and development tax credits of £34,495 relating to the periods ended 31 March 2023 and 31 March 2024. The claims were quantified in March 2025 and settled in April 2025, but the receivable was omitted from the financial statements at 31 March 2025. Comparative tax expense is reduced by £34,495 and comparative profit, debtors and retained earnings are increased by that amount. The comparative profit after tax is £15,613 and net assets are £385,987. The April 2025 receipt clears the opening receivable; the adjustment does not change cash or net assets at 31 March 2026.
Tangible Fixed Asset Policy
Tangible fixed assets are stated at cost, net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of each asset, less estimated residual value, over its expected useful life as follows: Office equipment 25% reducing balance.
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MOTIVATION GROUP LTD

Financial Statements for the period ending 31 March 2026

Notes to the Accounts

Intangible Asset Policy
Intangible assets are stated at cost, net of amortisation and any provision for impairment. Computer software and capitalised development expenditure are amortised over their expected useful life of 5 years on a straight line basis from the month they become available for use. Research expenditure is written off as incurred. Development expenditure is capitalised as an intangible asset where the directors are satisfied as to the technical, commercial and financial viability of individual projects, and is amortised over the period during which the company is expected to benefit.
Stock
The company holds no stock.
Deferred Tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the financial statements. Deferred tax is provided on timing differences at the rates expected to apply when they reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets are recognised only to the extent that recovery is probable. Deferred tax assets and liabilities are not discounted. The provision relates to capitalised development expenditure.
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MOTIVATION GROUP LTD

Financial Statements for the period ending 31 March 2026

Notes to the Accounts

3. Employees
Average number of employees, including directors, during the year was as follows:
2026 4
2025 4
4. Principal Activity
The principal activity of the company is software development and brand marketing.
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MOTIVATION GROUP LTD

Financial Statements for the period ending 31 March 2026

Notes to the Accounts

5. Intangible Assets
Other Total
Cost £ £
At 01/04/2025 653,583 653,583
Additions 106,343 106,343
Disposals - -
Revaluations - -
At 31/03/2026 759,926 759,926
Amortisation
At 01/04/2025 311,071 311,071
Charge for the Year 143,280 143,280
On Disposals - -
Other increases/(decreases) - -
At end of period 454,351 454,351
Net book value
At 31/03/2026 305,575 305,575
At 31/03/2025 342,512 342,512
6. Fixed Assets
Fixtures and Fittings Total
Cost or valuation £ £
At 01/04/2025 19,785 19,785
Additions - -
Disposals (5,830) (5,830)
At 31/03/2026 13,955 13,955
Depreciation
At 01/04/2025 12,546 12,546
Charge for the year 1,810 1,810
Disposals (4,792) (4,792)
At 31/03/2026 9,564 9,564
Net Book Value
At 31/03/2026 4,391 4,391
At 31/03/2025 7,239 7,239
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