Nayax Capital UK Limited Filleted Accounts Cover
Nayax Capital UK Limited
Company No. 14721330
Information for Filing with The Registrar
31 December 2024
Nayax Capital UK Limited Directors Report Registrar
The Directors present their report and the accounts for the year ended 31 December 2024.
Principal activities
The principal activity of the company during the year under review was offering a technological solution on a digital platform for world-wide merchants to encourage and increase the purchase and resale of unattended payment processing solutions/products.
Directors
The Directors who served at any time during the year were as follows:
A.M.E. Feit
(Resigned 10 June 2025)
Y.S. Fellah
(Resigned 10 June 2025)
G.Omer
(Appointed 10 June 2025)
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
G. Omer
Director
23 December 2025
Nayax Capital UK Limited Balance Sheet Registrar
at
31 December 2024
Company No.
14721330
Notes
2024
2023
$
$
Current assets
Debtors
4
891,577408,118
Cash at bank and in hand
153,77492,458
1,045,351500,576
Creditors: Amount falling due within one year
5
(968,596)
(486,110)
Net current assets
76,75514,466
Total assets less current liabilities
76,75514,466
Net assets
76,75514,466
Capital and reserves
Profit and loss account
7
76,75514,466
Total equity
76,75514,466
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 23 December 2025 and signed on its behalf by:
G. Omer
Director
23 December 2025
Nayax Capital UK Limited Notes to the Accounts Registrar
for the year ended 31 December 2024
1
General information
Nayax Capital UK Limited is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 14721330
Its registered office is:
The Maylands Building
Maylands Avenue
Hemel Hempstead
HP2 7TG
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Going concern
The financial statements have been prepared on a going concern basis. The directors consider this appropriate, having regard to the Company’s profitability, net assets position and forecast cash flows, and they are not aware of any material uncertainties that would cast significant doubt on the Company’s ability to continue as a going concern.
2
Accounting policies
Turnover
Turnover represents amounts receivable for goods and services net of VAT and trade discounts arising
solely in the United Kingdom.
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Foreign currencies
The functional and presentational currency of the company is US Dollar. The accounts are rounded to the nearest dollar.
Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.
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.
Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Provisions
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.
3
Employees
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
00
4
Debtors
2024
2023
$
$
Trade debtors
828,589312,540
Amounts owed by group undertakings
62,98895,578
891,577408,118
5
Creditors:
amounts falling due within one year
2024
2023
$
$
Trade creditors
54011,925
Amounts owed to group undertakings
942,569
463,349
Taxes and social security
18,687
10,836
Accruals and deferred income
6,800-
968,596486,110
6
Share Capital
ordinary share capital
7
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
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