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Company Registration No. 12124734 (England and Wales)
MOTIVATION DIGITAL LTD
Financial Statements
for the Period from 01 April 2025 to 31 March 2026

MOTIVATION DIGITAL 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 DIGITAL LTD

Financial Statements for the period ending 31 March 2026

Company Information

Company Details
Company Number 12124734
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 DIGITAL LTD

Financial Statements for the period ending 31 March 2026

Statement of Financial Position

12345678
Notes 2026 2025
£ £
Fixed Assets
Intangible assets 5 330,290 430,108
Current Assets
Cash at bank and in hand 1,168 4,783
1,168 4,783
Creditors
Amount falling due within one year (21,825) (28,282)
Net Current Assets (20,657) (23,499)
Total Assets less current liabilities 309,633 406,609
Provision for liabilities (68,297) (92,768)
Net Assets 241,336 313,841
Capital and Reserves
Called up Share Capital 1 1
Retained earnings at end of year 241,335 313,840
Shareholder funds 241,336 313,841
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. 12124734
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MOTIVATION DIGITAL LTD

Financial Statements for the period ending 31 March 2026

Notes to the Accounts

1. Statutory Information
MOTIVATION DIGITAL LTD is a private company, limited by shares, registered in England and Wales, registration number 12124734.
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 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 DIGITAL LTD

Financial Statements for the period ending 31 March 2026

Notes to the Accounts

Current Tax
No corporation tax is payable for the year as the company has trading losses brought forward available to relieve the taxable profit. Current tax is based on the taxable result for the year using tax rates enacted at the balance sheet date.
Tangible Fixed Asset Policy
The company holds no tangible fixed assets.
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MOTIVATION DIGITAL LTD

Financial Statements for the period ending 31 March 2026

Notes to the Accounts

Intangible Asset Policy
Software and capitalised development are measured at cost less amortisation and impairment, and amortised straight-line over five years from availability for use. Development costs are capitalised where projects are technically, commercially and financially viable; routine support is expensed. Development in progress of £11,300 was not available for use at year-end and is not amortised.Prior-year adjustmentsThe 2025 comparatives are restated for support and incidental costs, amortisation and deferred tax. These prior-year corrections are excluded from 2026 profit.1 April 2024: retained earnings reduced by £71,088 (asset corrections £24,675; deferred tax £46,413).Year ended 31 March 2025: profit after tax reduced by £120,208 (direct costs £5,035; amortisation £68,818; deferred tax expense £46,355).31 March 2025: asset cost reduced by £10,035 and accumulated amortisation increased by £88,493. Net intangible assets reduced by £98,528 and deferred tax liabilities increased by £92,768, reducing retained earnings by £191,296.
Stock
The company holds no stock.
Deferred Tax
Deferred tax is recognised on timing differences at enacted or substantively enacted rates expected on reversal. Deferred tax assets are recognised only where recovery is probable; balances are not discounted. The year's £24,471 credit reduces the provision to £68,297 (2025 restated: £92,768). Prior-year adjustments are explained in the intangible asset note.
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MOTIVATION DIGITAL 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 0
2025 0
4. Principal Activity
The principal activity of the company is software development and digital services.
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MOTIVATION DIGITAL LTD

Financial Statements for the period ending 31 March 2026

Notes to the Accounts

5. Intangible Assets
Other Total
Cost £ £
At 01/04/2025 555,592 555,592
Additions 11,300 11,300
Disposals - -
Revaluations - -
At 31/03/2026 566,892 566,892
Amortisation
At 01/04/2025 125,484 125,484
Charge for the Year 111,118 111,118
On Disposals - -
Other increases/(decreases) - -
At end of period 236,602 236,602
Net book value
At 31/03/2026 330,290 330,290
At 31/03/2025 430,108 430,108
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