REGISTERED NUMBER: 05324963 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

MOTORTHERAPY LTD

Page

Company Information

1

Statement of Income and Retained Earnings

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

D J Wothers

M D Wothers

REGISTERED OFFICE:

39 Withytrees Road

South Littleton

Evesham

Worcestershire

WR11 8YB

REGISTERED NUMBER:

05324963 (England and Wales)

ACCOUNTANTS:

G C Accountancy Limited

43 Merstow Green

Evesham

Worcestershire

WR11 4BB

TURNOVER

77,862

75,902

Cost of sales

3,707

2,468

GROSS PROFIT

74,155

73,434

Administrative expenses

62,815

68,494

11,340

4,940

Other operating income

3

-

990

OPERATING PROFIT

5

11,340

5,930

Interest payable and similar expenses

712

530

PROFIT BEFORE TAXATION

10,628

5,400

Tax on profit

5,178

-

PROFIT FOR THE FINANCIAL YEAR

5,450

5,400

Retained earnings at beginning of year

14,349

12,449

Dividends

(5,500

)

(3,500

)

RETAINED EARNINGS AT END OF YEAR

14,299

14,349

FIXED ASSETS

Tangible assets

6

18,490

23,006

CURRENT ASSETS

Stocks

7

180

160

Cash at bank

5,166

1,222

5,346

1,382

CREDITORS

Amounts falling due within one year

8

6,692

6,712

NET CURRENT LIABILITIES

(1,346

)

(5,330

)

TOTAL ASSETS LESS CURRENT LIABILITIES

17,144

17,676

CREDITORS

Amounts falling due after more than one year

9

-

(3,227

)

PROVISIONS FOR LIABILITIES

(2,745

)

-

NET ASSETS

14,399

14,449

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

14,299

14,349

SHAREHOLDERS' FUNDS

14,399

14,449

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2026 and were signed on its behalf by:

D J Wothers - Director

1.	STATUTORY INFORMATION

Motortherapy 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.	OTHER OPERATING INCOME

2026

2025

£

£

Government grants

-

990

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

5.	OPERATING PROFIT

The operating profit is stated after charging:

2026

2025

£

£

Depreciation - owned assets

1,825

2,114

6.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 February 2025

33,324

27,600

9,535

70,459

Additions

1,500

-

-

1,500

At 31 January 2026

34,824

27,600

9,535

71,959

DEPRECIATION

At 1 February 2025

28,429

10,838

8,186

47,453

Charge for year

1,380

4,191

445

6,016

At 31 January 2026

29,809

15,029

8,631

53,469

NET BOOK VALUE

At 31 January 2026

5,015

12,571

904

18,490

At 31 January 2025

4,895

16,762

1,349

23,006

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 February 2025

and 31 January 2026

27,600

DEPRECIATION

At 1 February 2025

10,838

Charge for year

4,191

At 31 January 2026

15,029

NET BOOK VALUE

At 31 January 2026

12,571

At 31 January 2025

16,762

7.

STOCKS

2026

2025

£

£

Stocks

180

160

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

3,227

5,395

Trade creditors

-

1

Corporation tax

2,433

-

Social security and other taxes

-

(403

)

Other creditors

73

73

Directors' current accounts

19

561

Accrued expenses

940

1,085

6,692

6,712

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

-

3,227