REGISTERED NUMBER: 11221345 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

HORTON AMUSEMENTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

P T Rothwell

SECRETARY:

REGISTERED OFFICE:

62 Whitfield Avenue

Paddington

Warrington

WA1 3NF

REGISTERED NUMBER:

11221345 (England and Wales)

ACCOUNTANTS:

Accountancy Summit Limited

Chartered Accountants

144 Knutsford Road

Grappenhall

Warrington

Cheshire

WA4 2PW

FIXED ASSETS

Tangible assets

4

363,896

301,513

CURRENT ASSETS

Debtors

5

13,192

11,059

Cash at bank and in hand

48,337

45,091

61,529

56,150

CREDITORS

Amounts falling due within one year

6

239,584

245,685

NET CURRENT LIABILITIES

(178,055

)

(189,535

)

TOTAL ASSETS LESS CURRENT LIABILITIES

185,841

111,978

CREDITORS

Amounts falling due after more than one year

7

10,211

13,439

NET ASSETS

175,630

98,539

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

175,530

98,439

175,630

98,539

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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.

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 15 September 2025 and were signed by:

P T Rothwell - Director

1.	STATUTORY INFORMATION

Horton Amusements 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.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

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

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 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 March 2024

361,245

13,250

240

374,735

Additions

111,080

6,496

230

117,806

At 28 February 2025

472,325

19,746

470

492,541

DEPRECIATION

At 1 March 2024

67,485

5,590

147

73,222

Charge for year

53,014

2,352

57

55,423

At 28 February 2025

120,499

7,942

204

128,645

NET BOOK VALUE

At 28 February 2025

351,826

11,804

266

363,896

At 29 February 2024

293,760

7,660

93

301,513

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/25

29/2/24

£

£

Trade debtors

13,192

11,059

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/25

29/2/24

£

£

Bank loans and overdrafts

73,458

73,458

Hire purchase contracts

584

3,447

Trade creditors

27,508

45,854

Taxation and social security

43,888

39,421

Other creditors

94,146

83,505

239,584

245,685

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28/2/25

29/2/24

£

£

Bank loans

10,211

12,855

Hire purchase contracts

-

584

10,211

13,439

8.	ULTIMATE CONTROLLING PARTY

The controlling party is P T Rothwell.