REGISTERED NUMBER: 05578358 (England and Wales)

ACE GAMING LIMITED

Unaudited Financial Statements

for the Year Ended 30 September 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A G Parker

REGISTERED OFFICE:

Unit C1

Southpoint Industrial Estate

Foreshore Road

CARDIFF

County of Cardiff

CF10 4SP

REGISTERED NUMBER:

05578358 (England and Wales)

ACCOUNTANTS:

MHA (trading name of MHA Advisory Ltd)

Elfed House

Oak Tree Court

Cardiff Gate Business Park

CARDIFF

County of Cardiff

CF23 8RS

FIXED ASSETS

Intangible assets

4

8,454

10,144

Tangible assets

5

3,305

5,267

11,759

15,411

CURRENT ASSETS

Stocks

10,000

5,000

Debtors

6

55,687

52,324

Cash at bank and in hand

2,063

608

67,750

57,932

CREDITORS

Amounts falling due within one year

7

(38,715

)

(40,165

)

NET CURRENT ASSETS

29,035

17,767

TOTAL ASSETS LESS CURRENT LIABILITIES

40,794

33,178

CREDITORS

Amounts falling due after more than one year

8

(1,349,248

)

(1,302,410

)

NET LIABILITIES

(1,308,454

)

(1,269,232

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(1,308,455

)

(1,269,233

)

SHAREHOLDERS' FUNDS

(1,308,454

)

(1,269,232

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 June 2026 and were signed by:

A G Parker - Director

1.	STATUTORY INFORMATION

Ace Gaming Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The company's functional and presentational currency in the financial statements is Sterling (£), rounded to the nearest pound.

The significant accounting policies applied in the presentation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

There have been no material departures from Financial Reporting Standard 102 1A.

GOING CONCERN

The financial statements have been prepared on the going concern basis despite the existence of negative reserves at the Balance Sheet date on the basis that the director has committed to continue to support the company for the foreseeable future.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets relate to the brand name which is initially recorded at cost.

Amortisation is provided in order to write off the cost over its estimated useful life of 20 years.

Tangible fixed assets

Tangible assets are recorded at cost.

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Computer equipment

- 25% on cost

Gaming machines

- 64% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Non-derivative financial instruments

Basic financial instruments are recognised at amortised cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 October 2024

and 30 September 2025

32,114

AMORTISATION

At 1 October 2024

21,970

Charge for year

1,690

At 30 September 2025

23,660

NET BOOK VALUE

At 30 September 2025

8,454

At 30 September 2024

10,144

The intangible asset relates to the brand name 'Ace Coin Entertainments'.

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 October 2024

and 30 September 2025

7,839

DEPRECIATION

At 1 October 2024

2,572

Charge for year

1,962

At 30 September 2025

4,534

NET BOOK VALUE

At 30 September 2025

3,305

At 30 September 2024

5,267

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

18,295

16,184

Amounts owed by group undertakings

30,958

30,958

Other debtors

200

200

VAT

6,234

4,982

55,687

52,324

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

2,712

4,068

Trade creditors

33,217

31,839

Other creditors

85

280

Accruals and deferred income

2,701

3,978

38,715

40,165

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

2,712

Directors' loan accounts

1,349,248

1,299,698

1,349,248

1,302,410