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Company Registration No. 04833458 (England and Wales)
Amaya Sales Uk Limited Unaudited accounts for the year ended 31 December 2024
Amaya Sales Uk Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Amaya Sales Uk Limited Company Information for the year ended 31 December 2024
Directors
C Darling J P Wright P A Wright
Company Number
04833458 (England and Wales)
Registered Office
400-450 Nest Business Park Martin Road Havant PO9 5TL England
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Amaya Sales Uk Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
77,755 
100,236 
Current assets
Inventories
782,704 
1,546,709 
Debtors
5
2,369,419 
2,514,962 
Cash at bank and in hand
171,410 
223,811 
3,323,533 
4,285,482 
Creditors: amounts falling due within one year
6
(1,903,255)
(3,315,239)
Net current assets
1,420,278 
970,243 
Total assets less current liabilities
1,498,033 
1,070,479 
Creditors: amounts falling due after more than one year
7
(951,609)
(252,057)
Provisions for liabilities
Deferred tax
(25,059)
(25,059)
Net assets
521,365 
793,363 
Capital and reserves
Called up share capital
200 
200 
Share premium
630 
630 
Profit and loss account
520,535 
792,533 
Shareholders' funds
521,365 
793,363 
For the year ending 31 December 2024 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 11 November 2025 and were signed on its behalf by
C Darling Director Company Registration No. 04833458
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Amaya Sales Uk Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Amaya Sales Uk Limited is a private company, limited by shares, registered in England and Wales, registration number 04833458. The registered office is 400-450 Nest Business Park Martin Road, Havant, PO9 5TL, England.
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. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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
10% straight line
Plant & machinery
25% straight line
Fixtures & fittings
20% reducing balance
Computer equipment
25% reducing balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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Amaya Sales Uk Limited Notes to the Accounts for the year ended 31 December 2024
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, 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.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Judgements in applying accounting policies and key sources of estimation uncertainty
The preparation of financial statements in compliance with FRS 102 Section 1A requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies. In preparing these financial statements, the directors have made the following judgements: Determine whether there are indicators of impairment of the company's tangible fixed assets and inventories. Factors taken into consideration in reaching such a decision include the economic viability and expected future financial performance of the asset and where it is a component of a larger cash-generating unit, the viability and expected future performance of that unit. Determine whether leases are entered into by the company as a lessee are operating or finance leases. These decisions depend on an assessment of whether the risks and rewards of ownership have been transferred from the lessor to the lessee on a lease by lease basis. Other key sources of estimation uncertainty: Tangible fixed assets (note 4) Tangible fixed assets are depreciated over their useful lives taking into account residual values, where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending on a number of factors. In re-assessing asset lives, factors such as technological innovation, product life cycles and maintenance programmes are taken into account. Residual value assessments consider issues such as future market conditions, the remaining life of the asset and projected disposal values.
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Amaya Sales Uk Limited Notes to the Accounts for the year ended 31 December 2024
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2024
36,063 
44,129 
98,215 
47,733 
226,140 
Additions
- 
- 
467 
- 
467 
At 31 December 2024
36,063 
44,129 
98,682 
47,733 
226,607 
Depreciation
At 1 January 2024
9,975 
35,505 
48,365 
32,059 
125,904 
Charge for the year
3,606 
5,438 
9,985 
3,919 
22,948 
At 31 December 2024
13,581 
40,943 
58,350 
35,978 
148,852 
Net book value
At 31 December 2024
22,482 
3,186 
40,332 
11,755 
77,755 
At 31 December 2023
26,088 
8,624 
49,850 
15,674 
100,236 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
856,787 
1,158,628 
Accrued income and prepayments
1,294,535 
1,331,583 
Other debtors
218,097 
24,751 
2,369,419 
2,514,962 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
195,112 
195,112 
VAT
51,601 
111,766 
Trade creditors
1,589,601 
2,854,120 
Taxes and social security
12,051 
110,198 
Other creditors
9,500 
10,872 
Loans from directors
- 
1,460 
Accruals
45,390 
31,711 
1,903,255 
3,315,239 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
56,945 
252,057 
Trade creditors
894,664 
- 
951,609 
252,057 
- 7 -
Amaya Sales Uk Limited Notes to the Accounts for the year ended 31 December 2024
8
Operating lease commitments
2024 
2023 
£ 
£ 
At 31 December 2024 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
87,774 
87,774 
Later than one year and not later than five years
49,333 
137,107 
137,107 
224,881 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
C Darling
(730)
27,000 
312 
25,958 
J P Wright
24,957 
97,227 
25,658 
96,526 
P A Wright
(730)
27,000 
312 
25,958 
23,497 
151,227 
26,282 
148,442 
10
Average number of employees
During the year the average number of employees was 22 (2023: 26).
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