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REGISTERED NUMBER: 06704701 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

AMUSEMENT TECHNICAL RENTALS LIMITED

AMUSEMENT TECHNICAL RENTALS LIMITED (REGISTERED NUMBER: 06704701)

Contents of the Financial Statements
for the Year Ended 30 September 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

AMUSEMENT TECHNICAL RENTALS LIMITED

Company Information
for the Year Ended 30 September 2024







DIRECTOR: S Brian





REGISTERED OFFICE: Vantage House
3 East Terrace Business Park
Euxton Lane, Euxton
Chorley
Lancashire
PR7 6TB





REGISTERED NUMBER: 06704701 (England and Wales)





ACCOUNTANTS: Studholme-Bell Limited
Chartered Accountants
& Business Advisors
Vantage House
3 East Terrace Business Park
Euxton Lane, Euxton
Chorley
Lancashire
PR7 6TB

AMUSEMENT TECHNICAL RENTALS LIMITED (REGISTERED NUMBER: 06704701)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 686,634 607,636

CURRENT ASSETS
Stocks 813,600 694,100
Debtors 6 245,731 135,873
Cash at bank 206 33,550
1,059,537 863,523
CREDITORS
Amounts falling due within one year 7 589,251 363,236
NET CURRENT ASSETS 470,286 500,287
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,156,920

1,107,923

CREDITORS
Amounts falling due after more than one
year

8

(421,717

)

(229,257

)

PROVISIONS FOR LIABILITIES (166,266 ) (111,381 )
NET ASSETS 568,937 767,285

CAPITAL AND RESERVES
Called up share capital 50,000 50,000
Retained earnings 518,937 717,285
SHAREHOLDERS' FUNDS 568,937 767,285

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

AMUSEMENT TECHNICAL RENTALS LIMITED (REGISTERED NUMBER: 06704701)

Balance Sheet - continued
30 September 2024


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 director and authorised for issue on 27 June 2025 and were signed by:





S Brian - Director


AMUSEMENT TECHNICAL RENTALS LIMITED (REGISTERED NUMBER: 06704701)

Notes to the Financial Statements
for the Year Ended 30 September 2024


1. STATUTORY INFORMATION

Amusement Technical Rentals Limited is a private company, limited by shares, registered in England and Wales. The registered office address can be found on the company information page.

2. STATEMENT OF COMPLIANCE

The accounts have been prepared in accordance with the provisions of FRS102 Section 1A small entities. There were no material departures from that standard.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The principle accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year/period and have also been consistently applied within the same accounts.

The financial statements have been prepared under the historical cost convention.

Income recognition
Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them, exclusive of Value Added Tax 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.
Plant and machinery - at varying rates on cost
Fixtures and fittings - 10% on cost
Computer equipment - 10% on cost

Stocks
Stocks have been valued at the lower of cost and estimated selling price, less costs to sell. In respect of work in progress and finished goods, cost included a relevant proportion of overheads according to the stage of manufacture/completion.

Financial instruments
The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.


AMUSEMENT TECHNICAL RENTALS LIMITED (REGISTERED NUMBER: 06704701)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024


3. ACCOUNTING POLICIES - continued
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.

Research and development
Expenditure on research and development is written off in the year in which it is incurred.


Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
Short term employee benefits, including holiday pay, are recognised as an expense in the income statement in the period in which they are incurred.

The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the income statement when due.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 8 ) .

AMUSEMENT TECHNICAL RENTALS LIMITED (REGISTERED NUMBER: 06704701)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024


5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 1,229,956
Additions 203,825
At 30 September 2024 1,433,781
DEPRECIATION
At 1 October 2023 622,320
Charge for year 124,827
At 30 September 2024 747,147
NET BOOK VALUE
At 30 September 2024 686,634
At 30 September 2023 607,636

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 23,925 70,753
Other debtors 221,806 65,120
245,731 135,873

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 83,779 10,000
Hire purchase contracts 152,952 63,694
Trade creditors 262,403 187,369
Taxation and social security 60,099 71,861
Other creditors 30,018 30,312
589,251 363,236

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Bank loans 7,888 17,500
Hire purchase contracts 399,245 171,858
Other creditors 14,584 39,899
421,717 229,257

AMUSEMENT TECHNICAL RENTALS LIMITED (REGISTERED NUMBER: 06704701)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024


9. ULTIMATE CONTROLLING PARTY

The controlling party is S Brian.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Amusement Technical Rentals Limited


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Amusement Technical Rentals Limited for the year ended 30 September 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Amusement Technical Rentals Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Amusement Technical Rentals Limited and state those matters that we have agreed to state to the director of Amusement Technical Rentals Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Amusement Technical Rentals Limited and its director for our work or for this report.

It is your duty to ensure that Amusement Technical Rentals Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Amusement Technical Rentals Limited. You consider that Amusement Technical Rentals Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Amusement Technical Rentals Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Studholme-Bell Limited
Chartered Accountants
& Business Advisors
Vantage House
3 East Terrace Business Park
Euxton Lane, Euxton
Chorley
Lancashire
PR7 6TB


27 June 2025