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REGISTERED NUMBER: 00723154 (England and Wales)












Unaudited Financial Statements for the Year Ended 31 May 2025

for

Winchester Automatics Limited

Winchester Automatics Limited (Registered number: 00723154)






Contents of the Financial Statements
for the Year Ended 31 May 2025




Page

Company Information 1

Chartered Certified Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Winchester Automatics Limited

Company Information
for the Year Ended 31 May 2025







DIRECTORS: J L Taylor
D A Baldwin





REGISTERED OFFICE: South Building
Upper Farm
Wootton St Lawrence
Basingstoke
Hampshire
RG23 8PE





REGISTERED NUMBER: 00723154 (England and Wales)





ACCOUNTANTS: Weller Mackrill
Chartered Certified Accountants
South Building
Upper Farm
Wootton St Lawrence
Basingstoke
Hampshire
RG23 8PE

Chartered Certified Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Winchester Automatics Limited

The following reproduces the text of the report prepared for the directors 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 Directors 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 Winchester Automatics Limited for the year ended 31 May 2025 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Winchester Automatics Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Winchester Automatics Limited and state those matters that we have agreed to state to the Board of Directors of Winchester Automatics Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Winchester Automatics 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 profit of Winchester Automatics Limited. You consider that Winchester Automatics 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 Winchester Automatics 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.






Weller Mackrill
Chartered Certified Accountants
South Building
Upper Farm
Wootton St Lawrence
Basingstoke
Hampshire
RG23 8PE


11 July 2025

Winchester Automatics Limited (Registered number: 00723154)

Balance Sheet
31 May 2025

2025 2024
Notes £    £   
FIXED ASSETS
Tangible assets 4 125,623 72,257

CURRENT ASSETS
Debtors 5 12,956 19,845
Cash at bank and in hand 145,950 190,196
158,906 210,041
CREDITORS
Amounts falling due within one year 6 (4,667 ) (5,327 )
NET CURRENT ASSETS 154,239 204,714
TOTAL ASSETS LESS CURRENT
LIABILITIES

279,862

276,971

CAPITAL AND RESERVES
Called up share capital 15,012 15,012
Retained earnings 264,850 261,959
SHAREHOLDERS' FUNDS 279,862 276,971

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 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.

Winchester Automatics Limited (Registered number: 00723154)

Balance Sheet - continued
31 May 2025


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 11 July 2025 and were signed on its behalf by:





D A Baldwin - Director


Winchester Automatics Limited (Registered number: 00723154)

Notes to the Financial Statements
for the Year Ended 31 May 2025

1. STATUTORY INFORMATION

Winchester Automatics 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

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 represents net invoiced income from rental and hire of gaming machines, excluding value added tax and gaming tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

In the opinion of the directors, no depreciation charge on the company's freehold buildings is considered to be necessary. The buildings have always been, and it is intended that they always will be, maintained in very good working order. Any depreciation is considered to be negligible, as the useful economic life of the buildings is likely to be in excess of a 50 year period and the buildings are not expected to become obsolete during that period.


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
Contributions to the Directors Pension scheme are charged to the profit and loss account in the period to which they relate.

Winchester Automatics Limited (Registered number: 00723154)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 4 ) .

4. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST
At 1 June 2024 26,231 - 118,031
Additions - 55,350 20,170
Disposals - - (9,207 )
At 31 May 2025 26,231 55,350 128,994
DEPRECIATION
At 1 June 2024 - - 89,841
Charge for year - 5,535 11,973
Eliminated on disposal - - (8,736 )
At 31 May 2025 - 5,535 93,078
NET BOOK VALUE
At 31 May 2025 26,231 49,815 35,916
At 31 May 2024 26,231 - 28,190

Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 June 2024 8,780 28,132 181,174
Additions - - 75,520
Disposals - - (9,207 )
At 31 May 2025 8,780 28,132 247,487
DEPRECIATION
At 1 June 2024 7,501 11,575 108,917
Charge for year 320 3,855 21,683
Eliminated on disposal - - (8,736 )
At 31 May 2025 7,821 15,430 121,864
NET BOOK VALUE
At 31 May 2025 959 12,702 125,623
At 31 May 2024 1,279 16,557 72,257

Winchester Automatics Limited (Registered number: 00723154)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2025

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 4,455 15,533
Other debtors 8,501 4,312
12,956 19,845

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security - 3,326
Other creditors 4,667 2,001
4,667 5,327