Reohorn Automatics & Amusements Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 8225564

Reohorn Automatics & Amusements Limited

Filleted Unaudited Financial Statements

30 September 2025

Reohorn Automatics & Amusements Limited

Financial Statements

Year ended 30 September 2025

Contents	Pages

Statement of financial position	1 to 2

Notes to the financial statements	3 to 7

Reohorn Automatics & Amusements Limited

Statement of Financial Position

30 September 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	6	78,245	107,924

Current assets

Stocks		15,060	13,247
Debtors	7	8,688	7,788
Cash at bank and in hand		48,436	26,297
		--------	--------
		72,184	47,332

Creditors: amounts falling due within one year	8	( 88,067)	( 55,964)
		--------	--------
Net current liabilities		( 15,883)	( 8,632)
		--------	---------
Total assets less current liabilities		62,362	99,292

Creditors: amounts falling due after more than one year	9	( 31,597)	( 41,052)

Provisions

Taxation including deferred tax	10	( 13,798)	( 19,018)
		--------	--------
Net assets		16,967	39,222
		--------	--------

Capital and reserves

Called up share capital	12	2	2
Profit and loss account		16,965	39,220
		--------	--------
Shareholders funds		16,967	39,222
		--------	--------

These 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 statement of income and retained earnings has not been delivered.

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Reohorn Automatics & Amusements Limited

Statement of Financial Position (continued)

30 September 2025

These financial statements were approved by the board of directors and authorised for issue on 26 June 2026 , and are signed on behalf of the board by:

Mr L Reohorn
Director

Company registration number: 8225564

Reohorn Automatics & Amusements Limited

Notes to the Financial Statements

Year ended 30 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 Unit 5 East Estate, Withybush Business Park, Withybush Road, Haverfordwest, Pembrokeshire, SA62 4BW.

2. Statement of compliance

These financial statements have been prepared in accordance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The 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 financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue operational existence for the foreseeable future. For this reason, the directors continue to adopt the going concern basis of accounting in preparing the annual financial statements.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

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. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

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.

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:

Motor Vehicles	-	16% straight line
Office Equipment	-	16 % straight line
Amusement Machines	-	16 % straight line

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.

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.

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 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.

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.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2024: 4 ).

5. Tax on loss

Major components of tax income

	2025	2024
	£	£

Current tax:

Adjustments in respect of prior periods	–	( 165)

Deferred tax:

Origination and reversal of timing differences	( 5,220)	( 5,092)
	-------	-------
Tax on loss	( 5,220)	( 5,257)
	-------	-------

6. Tangible assets

	Motor Vehicles	Office Equipment	Amusement Machines	Total
	£	£	£	£
Cost
At 1 October 2024	64,767	5,527	410,150	480,444
Additions	–	299	11,431	11,730
Disposals	–	–	( 6,533)	( 6,533)
	--------	-------	---------	---------
At 30 September 2025	64,767	5,826	415,048	485,641
	--------	-------	---------	---------
Depreciation
At 1 October 2024	46,646	4,426	321,448	372,520
Charge for the year	5,727	542	33,598	39,867
Disposals	–	–	( 4,991)	( 4,991)
	--------	-------	---------	---------
At 30 September 2025	52,373	4,968	350,055	407,396
	--------	-------	---------	---------
Carrying amount
At 30 September 2025	12,394	858	64,993	78,245
	--------	-------	---------	---------
At 30 September 2024	18,121	1,101	88,702	107,924
	--------	-------	---------	---------

Finance leases and hire purchase contracts

Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

	Motor Vehicles
	£
At 30 September 2025	10,000
	--------
At 30 September 2024	13,333
	--------

7. Debtors

	2025	2024
	£	£
Trade debtors	1,408	1,454
Other debtors	7,280	6,334
	-------	-------
	8,688	7,788
	-------	-------

Other debtors include an amount of £nil (2024 - £nil) falling due after more than one year.

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts (secured)	5,727	5,863
Trade creditors	31,886	19,170
Social security and other taxes	19,273	24,462
Hire purchase agreements (secured)	3,584	3,215
Other creditors	27,597	3,254
	--------	--------
	88,067	55,964
	--------	--------

The HSBC bank facilities are secured by a debenture dated 6 March 2013 over the assets of the company.

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts (secured)	23,518	29,389
Hire purchase agreements (secured)	8,079	11,663
	--------	--------
	31,597	41,052
	--------	--------

Included within creditors: amounts falling due after more than one year is an amount of £611 (2024: £7,057) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.

10. Provisions

	Deferred tax (note 11)
	£
At 1 October 2024	19,018
Charge against provision	( 5,220)
	--------
At 30 September 2025	13,798
	--------

11. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2025	2024
	£	£
Included in provisions (note 10)	13,798	19,018
	--------	--------

The deferred tax account consists of the tax effect of timing differences in respect of:

	2025	2024
	£	£
Accelerated capital allowances	13,798	19,018
	--------	--------

12. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	2	2	2	2
	----	----	----	----

13. Related party transactions

The company was under the control of Mr L Reohorn ,the director, during the current and previous year by virtue of his majority shareholding. During the year the company paid dividends totalling £0 (2024 - £9,600) to the shareholders.