7 false false false false false false false false false false true false false false false false false No description of principal activity 2024-10-01 Sage Accounts Production Advanced 2025 - FRS102_2025 xbrli:pure xbrli:shares iso4217:GBP 04993729 2024-10-01 2025-09-30 04993729 2025-09-30 04993729 2024-09-30 04993729 2023-10-01 2024-09-30 04993729 2024-09-30 04993729 2023-09-30 04993729 core:PlantMachinery 2024-10-01 2025-09-30 04993729 core:FurnitureFittings 2024-10-01 2025-09-30 04993729 core:MotorVehicles 2024-10-01 2025-09-30 04993729 bus:Director2 2024-10-01 2025-09-30 04993729 bus:Director3 2024-10-01 2025-09-30 04993729 core:WithinOneYear 2025-09-30 04993729 core:WithinOneYear 2024-09-30 04993729 core:AfterOneYear 2025-09-30 04993729 core:AfterOneYear 2024-09-30 04993729 core:ShareCapital 2025-09-30 04993729 core:ShareCapital 2024-09-30 04993729 core:RetainedEarningsAccumulatedLosses 2025-09-30 04993729 core:RetainedEarningsAccumulatedLosses 2024-09-30 04993729 bus:Director1 2024-10-01 2025-09-30 04993729 bus:SmallEntities 2024-10-01 2025-09-30 04993729 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 04993729 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 04993729 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 04993729 bus:AbridgedAccounts 2024-10-01 2025-09-30 04993729 core:NetGoodwill 2024-10-01 2025-09-30 04993729 core:OfficeEquipment 2024-10-01 2025-09-30
COMPANY REGISTRATION NUMBER: 04993729

Quality Coin Leisure Limited

Filleted Unaudited Abridged Financial Statements

30 September 2025

Quality Coin Leisure Limited

Abridged Statement of Financial Position

30 September 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 6 |  | 310,522 | 324,732

Current assets

Stocks | 2,157 |  | 2,586
Debtors | 71,721 |  | 60,656
Cash at bank and in hand | 44,653 |  | 37,770
| --------- |  | ---------
| 118,531 |  | 101,012

Creditors: amounts falling due within one year | 278,914 |  | 256,233
| --------- |  | ---------
Net current liabilities |  | 160,383 | 155,221
|  | --------- | ---------
Total assets less current liabilities |  | 150,139 | 169,511

Creditors: amounts falling due after more than one year |  | 127,592 | 136,921

Provisions

Taxation including deferred tax |  | 15,190 | 17,285
|  | --------- | ---------
Net assets |  | 7,357 | 15,305
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 420 | 420
Profit and loss account |  | 6,937 | 14,885
|  | ------- | --------
Shareholders funds |  | 7,357 | 15,305
|  | ------- | --------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.
For the year ending 30th September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

Quality Coin Leisure Limited

Abridged Statement of Financial Position (continued)

30 September 2025
All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 30th September 2025 in accordance with Section 444(2A) of the Companies Act 2006.
These abridged financial statements were approved by the board of directors and authorised for issue on 9 June 2026 , and are signed on behalf of the board by:

Miss D. M. Roberts | Mrs S. L. Barton
Director | Director

Company registration number: 04993729

Quality Coin Leisure Limited

Notes to the Abridged Financial Statements

Year ended 30th September 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Milburn House, 3 Oxford Street, Workington, Cumbria, CA14 2AL.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Significant accounting policies
(a) Basis of preparation
The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The abridged financial statements are prepared in sterling, which is the functional currency of the entity.
(b) Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires the use of estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses. Any estimate that has a degree of uncertainty or where judgement has been exercised in a particular area is expressly disclosed within the relevant accounting policy.
(c) Revenue recognition
The turnover shown in the profit and loss account represents amounts receivable during the year, exclusive of Value Added Tax.
(d) Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Deferred tax is provided on the liability method in respect of the taxation effect of all timing differences to the extent that tax assets or liabilities are likely to crystallise in the foreseeable future. Relevant assets are held in short-life asset pools so that a deferred tax asset may be recognised in the financial statements.
(e) Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | Straight line over 20 years

There has been no indication that there has been a significant change in amortisation rate, useful life or residual value of the intangible asset. At the date of transition to FRS 102 the intangible asset had 9 years of amortisation remaining based on the original assumptions. The Directors consider the original amortisation rate to still be acceptable under FRS 102 and therefore the asset will continue to be amortised at the same rate.
(f) Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
(g) Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fruit machines | - | 33% reducing balance
| Other hire equipment | - | 15% straight line
| Motor vehicles | - | 25% reducing balance
| Office equipment | - | 15% reducing balance

(h) Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
(i) Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
(j) Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the abridged statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
(k) Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 7 (2024: 7 ).
5. Intangible assets

| £
Cost |
At 1st October 2024 and 30th September 2025 | 30,800
| --------
Amortisation |
At 1st October 2024 and 30th September 2025 | 30,800
| --------
Carrying amount |
At 30th September 2025 | –
| --------
At 30th September 2024 | –
| --------

6. Tangible assets

| £
Cost |
At 1st October 2024 | 924,961
Additions | 26,942
| ---------
At 30th September 2025 | 951,903
| ---------
Depreciation |
At 1st October 2024 | 600,229
Charge for the year | 41,152
| ---------
At 30th September 2025 | 641,381
| ---------
Carrying amount |
At 30th September 2025 | 310,522
| ---------
At 30th September 2024 | 324,732
| ---------