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Company Registration No. 04833458 (England and Wales)
Amaya Sales Uk Limited Unaudited accounts for the year ended 31 December 2025
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 2025
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 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
61,631 
77,755 
Current assets
Inventories
625,390 
782,704 
Debtors
5
2,169,793 
2,369,419 
Cash at bank and in hand
204,138 
171,410 
2,999,321 
3,323,533 
Creditors: amounts falling due within one year
6
(1,969,450)
(1,903,255)
Net current assets
1,029,871 
1,420,278 
Total assets less current liabilities
1,091,502 
1,498,033 
Creditors: amounts falling due after more than one year
7
(528,820)
(951,609)
Provisions for liabilities
Deferred tax
(25,059)
(25,059)
Net assets
537,623 
521,365 
Capital and reserves
Called up share capital
200 
200 
Share premium
630 
630 
Profit and loss account
536,793 
520,535 
Shareholders' funds
537,623 
521,365 
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 17 April 2026 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 2025
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 2025
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 2025
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 2025
36,063 
44,129 
98,682 
47,733 
226,607 
Additions
- 
858 
- 
1,091 
1,949 
At 31 December 2025
36,063 
44,987 
98,682 
48,824 
228,556 
Depreciation
At 1 January 2025
13,581 
40,943 
58,350 
35,978 
148,852 
Charge for the year
3,606 
3,348 
8,066 
3,053 
18,073 
At 31 December 2025
17,187 
44,291 
66,416 
39,031 
166,925 
Net book value
At 31 December 2025
18,876 
696 
32,266 
9,793 
61,631 
At 31 December 2024
22,482 
3,186 
40,332 
11,755 
77,755 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
825,839 
856,787 
Accrued income and prepayments
1,182,252 
1,294,535 
Other debtors
161,702 
218,097 
2,169,793 
2,369,419 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
56,945 
195,112 
VAT
221,056 
51,601 
Trade creditors
1,639,054 
1,589,601 
Taxes and social security
22,080 
12,051 
Other creditors
28,252 
9,500 
Accruals
2,063 
45,390 
1,969,450 
1,903,255 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
56,945 
Trade creditors
528,820 
894,664 
528,820 
951,609 
- 7 -
Amaya Sales Uk Limited Notes to the Accounts for the year ended 31 December 2025
8
Operating lease commitments
2025 
2024 
£ 
£ 
At 31 December 2025 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
107,659 
87,774 
Later than one year and not later than five years
253,184 
49,333 
360,843 
137,107 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
C Darling
25,958 
41,000 
36,312 
30,646 
J P Wright
96,526 
87,977 
89,812 
94,691 
P A Wright
25,958 
41,000 
39,312 
27,646 
148,442 
169,977 
165,436 
152,983 
10
Average number of employees
During the year the average number of employees was 21 (2024: 22).
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