REGISTERED NUMBER: 02161524 (England and Wales)

MOTABITZ ACCESSORIES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G D Mason

D Mason

SECRETARY:

G D Mason

REGISTERED OFFICE:

Hillview Business Centre

2 Leybourne Avenue

Bournemouth

BH10 6HF

REGISTERED NUMBER:

02161524 (England and Wales)

ACCOUNTANTS:

Alan W. Simons & Co.

Chartered Accountants

Hillview Business Centre

2 Leybourne Avenue

Bournemouth

Dorset

BH10 6HF

FIXED ASSETS

Tangible assets

4

1,948

2,692

CURRENT ASSETS

Stocks

5

165,303

174,832

Debtors

6

31,829

31,614

Cash at bank and in hand

113,012

157,364

310,144

363,810

CREDITORS

Amounts falling due within one year

7

210,656

222,442

NET CURRENT ASSETS

99,488

141,368

TOTAL ASSETS LESS CURRENT LIABILITIES

101,436

144,060

CREDITORS

Amounts falling due after more than one year

8

-

(6,667

)

PROVISIONS FOR LIABILITIES

(370

)

(535

)

NET ASSETS

101,066

136,858

CAPITAL AND RESERVES

Called up share capital

7,000

7,000

Retained earnings

94,066

129,858

SHAREHOLDERS' FUNDS

101,066

136,858

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

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

G D Mason - Director

1.	STATUTORY INFORMATION

Motabitz Accessories 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 the total amount received by the company for goods supplied and services provided excluding VAT and trade discounts.

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.

Short leasehold

-

in accordance with the property

Improvements to property

-

25% on reducing balance and 15% on reducing balance

Fixtures and fittings

-

25% on reducing balance and 15% on reducing balance

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

Stocks

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

Taxation

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

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.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2025 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Short

to

and

leasehold

property

fittings

£

£

£

COST

At 1 April 2025

and 31 March 2026

16,500

35,567

54,643

DEPRECIATION

At 1 April 2025

16,500

34,932

52,972

Charge for year

-

148

380

At 31 March 2026

16,500

35,080

53,352

NET BOOK VALUE

At 31 March 2026

-

487

1,291

At 31 March 2025

-

635

1,671

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

29,311

6,265

142,286

DEPRECIATION

At 1 April 2025

29,311

5,879

139,594

Charge for year

-

216

744

At 31 March 2026

29,311

6,095

140,338

NET BOOK VALUE

At 31 March 2026

-

170

1,948

At 31 March 2025

-

386

2,692

5.

STOCKS

2026

2025

£

£

Stocks

165,303

172,857

Non trading stock

-

1,975

165,303

174,832

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

6,765

9,857

Other debtors

25,064

21,757

31,829

31,614

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

6,667

10,000

Trade creditors

102,608

123,091

Taxation and social security

36,993

43,045

Other creditors

64,388

46,306

210,656

222,442

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

6,667

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

40,125

38,000

Between one and five years

126,000

120,000

In more than five years

-

30,000

166,125

188,000

10.	RELATED PARTY DISCLOSURES