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Company Registration No. 1228945 (England and Wales)
F & M AUTOMATIC AMUSEMENT MACHINES LIMITED Unaudited accounts for the year ended 31 December 2025
F & M AUTOMATIC AMUSEMENT MACHINES LIMITED Unaudited accounts Contents
Page
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F & M AUTOMATIC AMUSEMENT MACHINES LIMITED Company Information for the year ended 31 December 2025
Directors
Mr. A. Fletcher Mrs. A. J. Fletcher
Secretary
Mrs. A. J. Fletcher
Company Number
1228945 (England and Wales)
Accountants
Dempsey & Co The Downshire 71 Baldwins Lane Croxley Green Rickmansworth Herts WD3 3LT
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F & M AUTOMATIC AMUSEMENT MACHINES LIMITED Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
593,789 
908,698 
Investment property
- 
1,004,768 
593,789 
1,913,466 
Current assets
Inventories
9,446 
10,101 
Debtors
713,208 
1,006,271 
Cash at bank and in hand
224,096 
139,137 
946,750 
1,155,509 
Creditors: amounts falling due within one year
(254,211)
(323,563)
Net current assets
692,539 
831,946 
Total assets less current liabilities
1,286,328 
2,745,412 
Creditors: amounts falling due after more than one year
- 
(342,573)
Provisions for liabilities
Deferred tax
(58,552)
(28,328)
Net assets
1,227,776 
2,374,511 
Capital and reserves
Called up share capital
5,000 
5,000 
Profit and loss account
1,222,776 
2,369,511 
Shareholders' funds
1,227,776 
2,374,511 
For the year ending 31 December 2025 the company was entitled to exemption from audit 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 July 2026 and were signed on its behalf by
Mr. A. Fletcher Director Company Registration No. 1228945
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F & M AUTOMATIC AMUSEMENT MACHINES LIMITED Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
F & M AUTOMATIC AMUSEMENT MACHINES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 1228945.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Over the unexpired term of the lease.
Plant & machinery
25% straight line
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Deferred taxation
Deferred taxation is provided in respect of the tax effect of all timing differences at the rates of tax expected to apply when the timing differences reverse.
Going concern
These financial statements have been prepared on a going concern basis.
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F & M AUTOMATIC AMUSEMENT MACHINES LIMITED Notes to the Accounts for the year ended 31 December 2025
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2025
5,000 
At 31 December 2025
5,000 
Amortisation
At 1 January 2025
5,000 
At 31 December 2025
5,000 
Net book value
At 31 December 2025
- 
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2025
804,235 
851,556 
65,209 
261,745 
1,982,745 
Additions
230,154 
144,691 
35,000 
15,186 
425,031 
Disposals
(686,305)
(197,145)
(17,500)
(88,047)
(988,997)
At 31 December 2025
348,084 
799,102 
82,709 
188,884 
1,418,779 
Depreciation
At 1 January 2025
58,942 
773,792 
35,532 
205,781 
1,074,047 
Charge for the year
1,137 
70,775 
15,460 
23,265 
110,637 
On disposals
(59,843)
(197,145)
(14,659)
(88,047)
(359,694)
At 31 December 2025
236 
647,422 
36,333 
140,999 
824,990 
Net book value
At 31 December 2025
347,848 
151,680 
46,376 
47,885 
593,789 
At 31 December 2024
745,293 
77,764 
29,677 
55,964 
908,698 
Land and buildings includes £230,154 of properties held under long leasehold.”
6
Investment property
2025 
£ 
Fair value at 1 January 2025
1,004,768 
Disposals
(2,677,850)
Net gain from fair value adjustments
1,673,082 
At 31 December 2025
- 
7
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
458,335 
674,618 
Other debtors
254,873 
331,653 
713,208 
1,006,271 
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F & M AUTOMATIC AMUSEMENT MACHINES LIMITED Notes to the Accounts for the year ended 31 December 2025
8
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
4,167 
86,748 
Trade creditors
21,517 
12,043 
Taxes and social security
102,779 
124,787 
Other creditors
87,237 
97,782 
Loans from directors
38,511 
2,203 
254,211 
323,563 
9
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
342,573 
10
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
5,000 Ordinary shares of £1 each
5,000 
5,000 
11
Transactions with related parties
The Company was a subsidiary undertaking of Fletcher Holdings Limited till November 25 and previous year. The company became subsidiary undertaking of F&M Topco Ltd from December 25.
12
Controlling party
The Company was a subsidiary undertaking of Fletcher Holdings Limited till November 25., and from December 25 it became a subsidiary undertking of F&M Topco Limited.Both Companies are registered in England and Wales in the UK
13
Average number of employees
During the year the average number of employees was 14 (2024: 24).
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