REGISTERED NUMBER: 08097560 (England and Wales)

REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JANUARY 2026

FOR

MOTORWISE ONLINE SERVICES LIMITED

Page

Company Information

1

Report of the Directors

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTORS:

M J Trent

J M Scott

Mrs J A Usher

N Trent

REGISTERED OFFICE:

Trent House

8 St Georges Avenue

Upper Parkstone

Poole

Dorset

BH12 4ND

REGISTERED NUMBER:

08097560 (England and Wales)

ACCOUNTANTS:

Cook & Partners Limited

Manufactory House

Bell Lane

Hertford

Hertfordshire

SG14 1BP

The directors present their report with the financial statements of the company for the year ended 31st January 2026.

DIRECTORS

The directors shown below have held office during the whole of the period from 1st February 2025 to the date of this report.

M J Trent

J M Scott

Mrs J A Usher

N Trent

Other changes in directors holding office are as follows:

J Trent - deceased 3rd October 2025

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

M J Trent - Director

27th October 2026

CURRENT ASSETS

Debtors

4

498,131

527,444

Cash at bank

28,956

45,041

527,087

572,485

CREDITORS

Amounts falling due within one year

5

186,552

223,830

NET CURRENT ASSETS

340,535

348,655

TOTAL ASSETS LESS CURRENT LIABILITIES

340,535

348,655

CAPITAL AND RESERVES

Called up share capital

85

85

Retained earnings

340,450

348,570

SHAREHOLDERS' FUNDS

340,535

348,655

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

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27th October 2026 and were signed on its behalf by:

M J Trent - Director

1.	STATUTORY INFORMATION

Motorwise Online Services 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

Accounting convention

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.

Going Concern Justification

The directors have assessed various factors and risks affecting the company and its ability in these difficult economic times to continue to trade as a going concern. The directors have not identified any material uncertainties or risks related to events or conditions that could affect the carrying values of the company's assets and liabilities as at the balance sheet date. Therefore the financial statements for the year ended 31st January 2026 have been prepared using the going concern basis of accounting.

Revenue

Revenue - Described as turnover - is the value of goods (net of VAT) provided to customers during the year,

Revenue is recognised on the sale of goods when the goods are delivered and title has passed.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

Where assets are financed by leasing agreements that give rights approximately to ownership ("finance leases") the assets are treated as if they had been purchased outright. The amount capitalised is the fair value of the asset concerned. The corresponding liability to the leasing company is included as an obligation under finance leases. Depreciation of leased assets is charged to the profit and loss account over the short of the lease terms and their useful lives. Leasing payments are treated as consisting of capital and interest elements, and interest is charged to the profit and loss account on a straight line basis which is considered to be a reasonable approximation to a constant rate of charge on the outstanding balance.

All other leases are treated as "operating leases" and the relevant annual rentals are charged to the profit and loss account on a straight line basis over the lease term; unless they relate to vacant leasehold properties in which case provision is made on a discounted basis for the net obligation under the lease. The unwinding of the discount is disclosed within interest payable and similar charges.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

492,494

521,685

Other debtors

-

2,897

Tax

2,707

-

Prepayments

2,930

2,862

498,131

527,444

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

11,067

10,420

Corporation tax

-

11,513

Social security and other taxes

960

689

VAT

54,453

73,830

Other creditors

77,584

74,412

Accrued expenses

42,488

52,966

186,552

223,830

6.	RELATED PARTY DISCLOSURES

Charles Trent Limited

Common Directors and Shareholders.

During the year the company made sales of £312,570 (2025: £292,599) to Charles Trent Ltd.

Included in Trade Debtors is £424,920 (2025: £458,819) owed by Charles Trent Ltd.

During the year the company was charged £71,110 (2025: £53,802 ) by Charles Trent Ltd for expenses.

Included in Trade Creditors is £3,881 (2024: £Nil) owed to Charles Trent Ltd.

Included in other debtors is £Nil (2024: £Nil) owed by Charles Trent Ltd.

Included in other creditors is £Nil (2024: £Nil) owed to Charles Trent Ltd.

Mr S Usher

Close family member of Mrs J Usher, a Director.

During the year the company incurred expenses of £62,564 (2025 £87,265) for digital marketing services from Mr S Usher.

7.	ULTIMATE CONTROLLING PARTY

The directors do not consider that there is one single controlling party.