NEW COIN AUTOMATICS LIMITED

Company Registration Number:
SC078931 (Scotland)

Unaudited abridged accounts for the year ended 31 October 2025

Period of accounts

Start date: 01 November 2024

End date: 31 October 2025

NEW COIN AUTOMATICS LIMITED

Contents of the Financial Statements

for the Period Ended 31 October 2025

Balance sheet
Notes

NEW COIN AUTOMATICS LIMITED

Balance sheet

As at 31 October 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 269,235 266,817
Total fixed assets: 269,235 266,817
Current assets
Stocks: 7,241 6,856
Debtors:   17,633 23,518
Cash at bank and in hand: 60,346 94,502
Total current assets: 85,220 124,876
Creditors: amounts falling due within one year: 4 (100,457) (107,783)
Net current assets (liabilities): (15,237) 17,093
Total assets less current liabilities: 253,998 283,910
Creditors: amounts falling due after more than one year: 5 (17,061) (41,110)
Total net assets (liabilities): 236,937 242,800
Capital and reserves
Called up share capital: 10,000 10,000
Profit and loss account: 226,937 232,800
Shareholders funds: 236,937 242,800

The notes form part of these financial statements

NEW COIN AUTOMATICS LIMITED

Balance sheet statements

For the year ending 31 October 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 27 February 2026
and signed on behalf of the board by:

Name: Stuart Hart
Status: Director

The notes form part of these financial statements

NEW COIN AUTOMATICS LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: - the Company has transferred the significant risks and rewards of ownership to the buyer; - the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; - the amount of revenue can be measured reliably; it is probable that the Company will receive the consideration due under the transaction; and - the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: - the amount of revenue can be measured reliably; - it is probable that the Company will receive the consideration due under the contract; - the stage of completion of the contract at the end of the reporting period can be measured reliably; and - the costs incurred and the costs to complete the contract can be measured reliably.

Tangible fixed assets and depreciation policy

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using straight line and reducing balance methods as disclosed below. Depreciation is provided on the following basis: Plant & machinery - 10% straight line Motor vehicles - 25% reducing balance Fixtures & fittings -15% reducing balance The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss

NEW COIN AUTOMATICS LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

2. Employees

2025 2024
Average number of employees during the period 12 13

NEW COIN AUTOMATICS LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

3. Tangible Assets

Total
Cost £
At 01 November 2024 1,417,343
Additions 96,401
Disposals (154,813)
At 31 October 2025 1,358,931
Depreciation
At 01 November 2024 1,150,526
Charge for year 84,260
On disposals (145,090)
At 31 October 2025 1,089,696
Net book value
At 31 October 2025 269,235
At 31 October 2024 266,817

The net book value of motor vehicles subject to hire purchase agreements was £39,739 (2024: £46,968).

NEW COIN AUTOMATICS LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

4. Creditors: amounts falling due within one year note

2025 2024 £ £ Bank loans 11,566 22,222 Trade creditors 43,400 29,976 Other taxation and social security 20,106 25,074 Obligations under finance lease 12,483 13,105 and hire purchase contracts Other creditors 5,459 6,352 Accruals and deferred income 7,443 11,054 Total 100,457 107,783

NEW COIN AUTOMATICS LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

5. Creditors: amounts falling due after more than one year note

2025 2024 £ £ Bank loans 11,566 33,788 Net obligations under finance 29,544 42,629 leases and hire purchase contracts Total 41,110 76,417