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Registered number: 10184331









AMAWATERWAYS LIMITED









ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

 
AMAWATERWAYS LIMITED
 
 
COMPANY INFORMATION


Directors
S Murphy (resigned 31 July 2025)
R Schreiner (resigned 1 July 2025)
J Thomson 
J P Loizou 
G Murphy (appointed 1 August 2025)
C Powell (appointed 1 August 2025)




Registered number
10184331



Registered office
Suite A, Abbots Place
Walnut Tree Close

Guildford

Surrey

GU1 4RW




Independent auditors
White Hart Associates (London) Limited
Chartered Accountants and Statutory Auditors

2nd Floor, Nucleus House

2 Lower Mortlake Road

Richmond

TW9 2JA





 
AMAWATERWAYS LIMITED
 

CONTENTS



Page
Strategic Report
1 - 2
Directors' Report
3 - 4
Independent Auditors' Report
5 - 8
Statement of Comprehensive Income
9
Statement of Financial Position
10
Statement of Changes in Equity
11
Statement of Cash Flows
12
Analysis of Net Debt
13
Notes to the Financial Statements
14 - 27


 
AMAWATERWAYS LIMITED
 
 
STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025

Introduction
 
The Company is required by the Companies Act 2006, to set out in this report a fair review of the business of the Company during the financial year ended 31 December 2025, and of the position of the Company at the year end, and a description of the principal risks and uncertainties facing the Company. The review is prepared solely to provide additional information to shareholders to assess the Company’s strategies and the potential for the strategies.

Business review
 
The principal activity of the Company continues to be that of a luxury river cruise operator within the luxury leisure travel and tourism sector.

We are pleased to report that the financial year has been one of significant progress and strong commercial growth. Turnover for the year reached £19.36m, representing a healthy 27.5% increase on the £15.18m achieved in the previous year. This expansion was driven by sustained customer demand and strong execution across our primary channels.

Importantly, our top-line growth did not come at the expense of profitability. Gross profit rose to £8.6m (up from £6.8m), with our gross profit margin remaining remarkably steady at 44.41% against last year's 44.80%. Maintaining this margin stability during a period of scaling speaks to tight control over our direct operating costs. Consequently, net profit for the year grew by nearly 30% to £5.4m (2024: £4.18m).

Financial key performance indicators

We monitor the health and trajectory of the business using a simple set of financial metrics that focus on growth, efficiency, and liquidity:


.



2025
2024
Movement
        £
        £
        £

Turnover

£19.36m

£15.18m

+27.5%
 
Gross Profit

£8.6m

£6.8m

+26.5%
 
Gross Profit Margin

44.41%

44.8%

-0.39%
 
Net Profit

£5.4m

£4.18m

+29.2%
 
Net Assets

£6.16m

£2.12m

+190.6%
 
Cash Reserves

£8.34m

£0.96m

+768.8%
 



 

Page 1

 
AMAWATERWAYS LIMITED
 

STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025

Year-end position and cash management

Our balance sheet has strengthened considerably over the last twelve months, providing us with a highly resilient foundation. Total net assets rose to £6.16m at 31 December 2025, up from £2.12m at the prior year-end.

The standout feature of our balance sheet is our liquidity position. Cash and cash equivalents increased to £8.34m at the close of the year, compared to £961k at the end of 2024. This exceptional cash conversion gives us significant operational breathing room, ensures we can comfortably meet our ongoing obligations, and allows us to fund future strategic opportunities out of our own cash flow.

Regarding our tax position, our current forecast corporation tax liability for the year sits at £1,351,656. Because we proactively managed our payments on account, we have already paid £1,468,176 to HMRC—leaving the Company in an overpayment position of £116,520 at the balance sheet date.

Principal risks and uncertainties
 
While these results are excellent, we remain realistic about the external macro factors that can impact our performance. The executive team actively monitors and manages several key risks:

• 
Economic pressures: Luxury travel is fundamentally a discretionary spend. Our revenue is tied to consumer   confidence and disposable income levels within our core source markets.

Geopolitical factors: Because a large portion of our operations takes place internationally, any regional instability, political unrest, or sudden travel restrictions can quickly impact consumer appetite and regional pricing power.

Public health risks: Our industry is highly sensitive to public perception regarding safety and health. Any future viral outbreaks or compliance mandates can directly suppress booking momentum.

Climate and environmental hazards: Climate change poses practical operational risks. For instance, seasonal disruptions or environmental shifts—such as fluctuating river water levels—can interfere with our planned travel itineraries and require agile operational planning.


This report was approved by the board on 26 June 2026 and signed on its behalf.



J Thomson
Director

Page 2

 
AMAWATERWAYS LIMITED
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025

The directors present their report and the financial statements for the year ended 31 December 2025.

Directors' responsibilities statement

The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on Company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements and other information included in Directors’ Reports may differ from legislation in other jurisdictions.

Principal activity

The Company's principal activity during the year continued to be that of a luxury river cruise operator.

Results and dividends

The profit for the year, after taxation, amounted to £4,045,652 (2024 - £3,133,858).

No dividends will be distributed for the year ended 31 December 2025 (2024: £Nil).

Directors

The directors who served during the year were:

S Murphy (resigned 31 July 2025)
R Schreiner (resigned 1 July 2025)
J Thomson 
J P Loizou 
G Murphy (appointed 1 August 2025)
C Powell (appointed 1 August 2025)

Page 3

 
AMAWATERWAYS LIMITED
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025

Future developments

This has been a highly successful year for the Company. Looking forward, our strategy remains focused on sustainable expansion. We plan to build on this momentum by introducing new itineraries, optimizing our capacity, and continuing to leverage our efficient cost structure to deliver both top-line and bottom-line growth.

Disclosure of information to auditors

Each of the persons who are directors at the time when this Directors' Report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company's auditors are unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Post balance sheet events

There have been no significant events affecting the Company since the year end.

Auditors

The auditorsWhite Hart Associates (London) Limitedwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board on 26 June 2026 and signed on its behalf.
 





J Thomson
Director

Page 4

 
AMAWATERWAYS LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF AMAWATERWAYS LIMITED
 

Opinion


We have audited the financial statements of Amawaterways Limited (the 'Company') for the year ended 31 December 2025, which comprise the Statement of Comprehensive Income, the Analysis of Net Debt, the Statement of Financial Position, the Statement of Cash Flows, the Statement of Changes in Equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Company's affairs as at 31 December 2025 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Page 5

 
AMAWATERWAYS LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF AMAWATERWAYS LIMITED (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the Directors' Responsibilities Statement set out on page 3, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.


Page 6

 
AMAWATERWAYS LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF AMAWATERWAYS LIMITED (CONTINUED)


Auditors' responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

- We exercise professional judgment and maintain professional skepticism throughout the audit;

- We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the deliberate override of internal control;

- We obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of internal control;

- We evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made;

- We assess the risk of management override of controls, including testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business;

- We review the scope of the Company's compliance with its regulator, the Civil Aviation Authority ("CAA"), and its membership of The Association of British Travel Agents ("ABTA") and sample test relevant documentation to assess this and the effectiveness of its control environment;

- We request and review the minutes of management meetings, and assess any matters identified not already provided for or disclosed that may materially impact the financial statements.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.


Page 7

 
AMAWATERWAYS LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF AMAWATERWAYS LIMITED (CONTINUED)


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





M S Caldicott ACA FCCA CTA (Senior Statutory Auditor)
  
for and on behalf of
White Hart Associates (London) Limited
 
Chartered Accountants and Statutory Auditors
  
2nd Floor, Nucleus House
2 Lower Mortlake Road
Richmond
TW9 2JA

26 June 2026
Page 8

 
AMAWATERWAYS LIMITED
 
 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2025

2025
2024
Note
£
£

  

Turnover
 4 
19,361,957
15,179,522

Cost of sales
  
(10,763,232)
(8,379,051)

Gross profit
  
8,598,725
6,800,471

Distribution costs
  
(990,000)
(757,297)

Administrative expenses
  
(2,213,735)
(1,925,682)

Operating profit
 5 
5,394,990
4,117,492

Interest receivable and similar income
 9 
31,977
65,053

Interest payable and similar expenses
  
(30,579)
-

Profit before tax
  
5,396,388
4,182,545

Tax on profit
 11 
(1,350,736)
(1,048,687)

Profit for the financial year
  
4,045,652
3,133,858

Other comprehensive income for the year
  

Total comprehensive income for the year
  
4,045,652
3,133,858

The notes on pages 14 to 27 form part of these financial statements.

Page 9

 
AMAWATERWAYS LIMITED
REGISTERED NUMBER: 10184331

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 12 
23,655
18,191

  
23,655
18,191

Current assets
  

Debtors: amounts falling due within one year
 13 
1,392,493
6,116,414

Cash at bank and in hand
 14 
8,344,780
961,274

  
9,737,273
7,077,688

Creditors: amounts falling due within one year
 15 
(3,589,255)
(4,971,224)

Net current assets
  
 
 
6,148,018
 
 
2,106,464

Total assets less current liabilities
  
6,171,673
2,124,655

Provisions for liabilities
  

Deferred tax
 16 
(5,914)
(4,548)

  
 
 
(5,914)
 
 
(4,548)

Net assets
  
6,165,759
2,120,107


Capital and reserves
  

Called up share capital 
 17 
30,000
30,000

Profit and loss account
 18 
6,135,759
2,090,107

  
6,165,759
2,120,107


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 26 June 2026.




J Thomson
Director

The notes on pages 14 to 27 form part of these financial statements.

Page 10

 
AMAWATERWAYS LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 January 2024
30,000
(1,043,751)
(1,013,751)


Comprehensive income for the year

Profit for the year
-
3,133,858
3,133,858



At 1 January 2025
30,000
2,090,107
2,120,107


Comprehensive income for the year

Profit for the year
-
4,045,652
4,045,652


At 31 December 2025
30,000
6,135,759
6,165,759


The notes on pages 14 to 27 form part of these financial statements.

Page 11

 
AMAWATERWAYS LIMITED
 

STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2025

2025
2024
£
£

Cash flows from operating activities

Profit for the financial year
4,045,652
3,133,858

Adjustments for:

Depreciation of tangible assets
13,580
10,609

Interest paid
30,579
-

Interest received
(31,977)
(65,053)

Taxation charge
1,350,736
1,048,687

Increase in debtors
(124,940)
(209,324)

Decrease/(increase) in amounts owed by groups
4,967,667
(5,492,700)

Increase in creditors
1,205,655
628,207

Decrease in amounts owed to groups
(1,880,000)
(4,315,093)

Corporation tax paid
(2,175,800)
-

Net cash generated from operating activities

7,401,152
(5,260,809)


Cash flows from investing activities

Purchase of tangible fixed assets
(19,044)
(11,847)

Interest received
31,977
65,053

Net cash from investing activities

12,933
53,206

Cash flows from financing activities

Interest paid
(30,579)
-

Net cash used in financing activities
(30,579)
-

Net increase/(decrease) in cash and cash equivalents
7,383,506
(5,207,603)

Cash and cash equivalents at beginning of year
961,274
6,168,877

Cash and cash equivalents at the end of year
8,344,780
961,274


Cash and cash equivalents at the end of year comprise:

Cash at bank and in hand
8,344,780
961,274

8,344,780
961,274


The notes on pages 14 to 27 form part of these financial statements.

Page 12

 
AMAWATERWAYS LIMITED
 

ANALYSIS OF NET DEBT
FOR THE YEAR ENDED 31 DECEMBER 2025




At 1 January 2025
Cash flows
At 31 December 2025
£

£

£

Cash at bank and in hand

961,274

7,383,506

8,344,780


961,274
7,383,506
8,344,780

The notes on pages 14 to 27 form part of these financial statements.

Page 13

 
AMAWATERWAYS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

1.


General information

Amawaterways Limited is a private company, limited by shares, incorporated in the United Kingdom, registration number 10184331. The registered office is Suite A, Abbots Place, Walnut Tree Close, Guildford, Surrey, GU1 4RW. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).

The following principal accounting policies have been applied:

 
2.2

Going concern

The Directors and management meet regularly during the year and continue to review the Company's financial position, budgets and forecasts in order to assess current performance and future requirements and also neutralise the potential financial impact from any significant downturn in trading.

As a result of these reviews and forecasts, and specifically with the continuing support of the group, the Company's directors and management have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future, being at least the following 12 months from the signing of these financial statements. 

Consequently, the directors believe that it is still appropriate to adopt the going concern basis of accounting in the preparation of its financial statements.

Page 14

 
AMAWATERWAYS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

  
2.4

Related party exemption

The Company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 ‘The Financial Reporting Standard application in the UK and Republic of Ireland’, not to disclose related party transactions with wholly owned subsidiaries within the Group.

 
2.5

Revenue

Turnover represents the value, net of value added tax and discounts, of travel arrangements provided to customers, recognised on a date of departure basis.

 
2.6

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.7

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 15

 
AMAWATERWAYS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

 
2.8

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.9

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.10

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


Page 16

 
AMAWATERWAYS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

 
2.11

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Leasehold improvements
-
Over 3 years
Computer and office equipment
-
Over 3 years

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.12

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.13

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.

In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the Company's cash management.

 
2.14

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.

Page 17

 
AMAWATERWAYS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

 
2.15

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.16

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Impairment of financial assets

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. 

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.




 

Page 18

 
AMAWATERWAYS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)


2.16
Financial instruments (continued)

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Other financial instruments

Derivatives, including forward exchange contracts, futures contracts and interest rate swaps, are not classified as basic financial instruments. These are initially recognised at fair value on the date the derivative contract is entered into, with costs being charged to the profit or loss. They are subsequently measured at fair value with changes in the profit or loss.

Debt instruments that do not meet the conditions as set out in FRS 102 paragraph 11.9 are subsequently measured at fair value through the profit or loss. This recognition and measurement would also apply to financial instruments where the performance is evaluated on a fair value basis as with a documented risk management or investment strategy.

Derecognition of financial instruments

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

Page 19

 
AMAWATERWAYS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

3.


Judgments in applying accounting policies and key sources of estimation uncertainty

In the application of the Company's accounting policies, the directors are required to make judgments, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognised in the period in which the estimates are revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.


4.


Turnover

An analysis of turnover by class of business is as follows:


2025
2024
£
£

River cruise operator
19,361,957
15,179,522

19,361,957
15,179,522


Analysis of turnover by country of destination:

2025
2024
£
£

United Kingdom
19,361,957
15,179,522

19,361,957
15,179,522



5.


Operating profit

The operating profit is stated after charging:

2025
2024
£
£

Depreciation of tangible assets
13,580
10,609

Exchange differences
(21,783)
286,800

Other operating lease rentals
79,046
65,647

Page 20

 
AMAWATERWAYS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

6.


Auditors' remuneration

During the year, the Company obtained the following services from the Company's auditors:


2025
2024
£
£

Fees payable to the Company's auditors for the audit of the Company's financial statements
14,100
12,500


7.


Employees

Staff costs, including directors' remuneration, were as follows:


2025
2024
£
£

Wages and salaries
1,283,974
996,777

Social security costs
187,302
122,559

Cost of defined contribution scheme
202,794
41,740

1,674,070
1,161,076


The average monthly number of employees, including the directors, during the year was as follows:


        2025
        2024
            No.
            No.







Management
4
4



Finance
1
1



Sales and Distribution
16
12



Marketing
1
1

22
18

Page 21

 
AMAWATERWAYS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

8.


Directors' remuneration

2025
2024
£
£

Directors' emoluments
353,475
197,345

Company contributions to defined contribution pension schemes
79,236
8,119

432,711
205,464


During the year retirement benefits were accruing to 2 directors (2024 - 2) in respect of defined contribution pension schemes.

The highest paid director received remuneration of £231,516 (2024 - £113,295).

The value of the Company's contributions paid to a defined contribution pension scheme in respect of the highest paid director amounted to £53,750 (2024 - £4,994).


9.


Interest receivable

2025
2024
£
£


Other interest receivable
31,977
65,053

31,977
65,053


10.


Interest payable and similar expenses

2025
2024
£
£


Other interest payable
30,579
-

30,579
-

Page 22

 
AMAWATERWAYS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

11.


Taxation


2025
2024
£
£

Corporation tax


Current tax on profits for the year
1,349,370
707,624


1,349,370
707,624


Total current tax
1,349,370
707,624

Deferred tax


Origination and reversal of timing differences
1,366
341,063

Total deferred tax
1,366
341,063


Tax on profit
1,350,736
1,048,687

Factors affecting tax charge for the year

The tax assessed for the year is higher than (2024 - higher than) the standard rate of corporation tax in the UK of 25% (2024 - 25%). The differences are explained below:

2025
2024
£
£


Profit on ordinary activities before tax
5,396,388
4,182,545


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 25%)
1,349,097
1,045,636

Effects of:


Expenses not deductible for tax purposes, other than goodwill amortisation and impairment
1,639
3,076

Capital allowances for year in excess of depreciation
(1,366)
(309)

Utilisation of tax losses
-
(340,779)

Deferred tax
1,366
341,063

Total tax charge for the year
1,350,736
1,048,687


Factors that may affect future tax charges

There were no factors that may affect future tax charges.

Page 23

 
AMAWATERWAYS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

12.


Tangible fixed assets


Short-term leasehold property
Computer equipment
Total

£
£
£



Cost


At 1 January 2025
100,115
60,532
160,647


Additions
7,020
12,024
19,044



At 31 December 2025

107,135
72,556
179,691



Depreciation


At 1 January 2025
98,498
43,958
142,456


Charge for the year on owned assets
1,736
11,844
13,580



At 31 December 2025

100,234
55,802
156,036



Net book value



At 31 December 2025
6,901
16,754
23,655



At 31 December 2024
1,617
16,574
18,191

Page 24

 
AMAWATERWAYS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

13.


Debtors

2025
2024
£
£


Amounts owed by group undertakings
525,033
5,492,700

Other debtors
283,945
74,945

Prepayments and accrued income
583,515
548,769

1,392,493
6,116,414


Included in prepayments and accrued income is the sum of £481,797 (2024: £468,450) which relates to advance supplier payments for bookings departing from 1 January 2026 onwards.


14.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
8,344,780
961,274

8,344,780
961,274



15.


Creditors: Amounts falling due within one year

2025
2024
£
£

Payments received on account
2,809,058
1,731,170

Trade creditors
56,711
146,745

Amounts owed to group undertakings
-
1,880,000

Corporation tax
-
707,624

Other taxation and social security
40,286
28,289

Accruals and deferred income
683,200
477,396

3,589,255
4,971,224


The payments received on account of £2,809,058 (2024: £1,731,170) relate to advance customer receipts for bookings departing from 1 January 2026 onwards.

Page 25

 
AMAWATERWAYS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

16.


Deferred taxation




2025


£






At beginning of year
(4,548)


Charged to profit or loss
(1,366)



At end of year
(5,914)

The provision for deferred taxation is made up as follows:

2025
2024
£
£


Accelerated capital allowances
(5,914)
(4,548)

(5,914)
(4,548)


17.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



30,000 (2024 - 30,000) Ordinary shares of £1.00 each
30,000
30,000



18.


Reserves

Profit and loss account

The profit and loss account represents the net distributable reserves of the company at the date of the statement of financial position.


19.


Contingent liabilities

At 31 December 2025, there were contingent liabilities in respect of counter indemnities given by the Company, in the normal course of business, in relation to ABTA travel bonds, amounting to £253,878 (2024 - £253,878).

Page 26

 
AMAWATERWAYS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

20.


Group Company Guarantee

Ahab Newco 1 Limited, another group entity, has provided a guarantee in favour of the Company, amounting to £8,406,000, to the Civil Aviation Authority for the purposes of the continuing grant of the Company’s Air Travel Organisers Licence (“ATOL”).


21.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £202,794 (2024: £41,740). Contributions totalling £Nil (2024: £Nil) were payable to the fund at the reporting date.


22.


Commitments under operating leases

At 31 December 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2025
2024
£
£


Not later than 1 year
45,900
48,600

Later than 1 year and not later than 5 years
22,500
68,400

68,400
117,000


23.


Related party transactions

The Company has taken advantage of the exemption from disclosing transactions with other group companies on the basis that the Company is a wholly owned member.


24.


Controlling party

The whole of the Company's issued share capital is owned by Ahab UK MidCo Ltd, another company registered in the United Kingdom. The ultimate parent company is Ahab Topco SCSp, a company registered in Luxembourg.

The first level of consolidation is within the financial statements of Ahab Newco 1 Ltd, a company incorporated in the United Kingdom and a wholly owned subsidiary of Ahab Topco SCSp. Copies of the consolidated financial statements of Ahab Newco 1 Ltd can be obtained from Belgrave House, 6th Floor, 76 Buckingham Palace Road, London, United Kingdom, SW1W 9TQ.

 
Page 27