UK Gaming Solutions Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08818832

UK Gaming Solutions Limited

Filleted Unaudited Financial Statements

31 December 2025

UK Gaming Solutions Limited

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	6		88,063	138,973

Current assets

Stocks		31,170	548,050
Debtors	7	1,039,068	1,302,335
Cash at bank and in hand		355,284	383,545
		------------	------------
		1,425,522	2,233,930

Creditors: amounts falling due within one year	8	1,001,152		1,674,491
		------------		------------
Net current assets			424,370	559,439
			---------	---------
Total assets less current liabilities			512,433	698,412

Creditors: amounts falling due after more than one year	9		42,998	94,202

Provisions

Taxation including deferred tax	12,793	24,075
	---------	---------
Net assets	456,642	580,135
	---------	---------

Capital and reserves

Called up share capital	1	1
Profit and loss account	456,641	580,134
	---------	---------
Shareholder funds	456,642	580,135
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

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.

Directors' responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

UK Gaming Solutions Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 24 September 2026 , and are signed on behalf of the board by:

CJD Bearman

Director

Company registration number: 08818832

UK Gaming Solutions Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 3 Greengate, Cardale Park, Harrogate, North Yorkshire, HG3 1GY, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Employee ownership trust

The UKG Employee Ownership Trust has been established with the object of ensuring that shares in the company are held for the benefit of the company's employees and that the eligible employees shall have an interest in the company's business.

Revenue recognition

Revenue is measured at the fair value of the consideration received or receivable for the provision of goods and services to customers outside the company net of returns and sales allowances (and VAT). Revenue from goods and services is recognised at the point the company fulfils its commercial obligations to the customer, the revenue and costs in respect of the transaction can be measured reliably and collectability is reasonably assured.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, 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.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	10% reducing balance
Motor vehicles	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

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 entity after deducting all of its financial liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 13 (2024: 13 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 January 2025 and 31 December 2025	88,809
	--------
Amortisation
At 1 January 2025 and 31 December 2025	88,809
	--------
Carrying amount
At 31 December 2025	–
	--------
At 31 December 2024	–
	--------

6. Tangible assets

	Fixtures and fittings	Motor vehicles	Total
	£	£	£
Cost
At 1 January 2025	64,702	280,817	345,519
Additions	1,804	–	1,804
Disposals	( 833)	( 72,500)	( 73,333)
	--------	---------	---------
At 31 December 2025	65,673	208,317	273,990
	--------	---------	---------
Depreciation
At 1 January 2025	27,997	178,549	206,546
Charge for the year	3,661	17,921	21,582
Disposals	( 286)	( 41,915)	( 42,201)
	--------	---------	---------
At 31 December 2025	31,372	154,555	185,927
	--------	---------	---------
Carrying amount
At 31 December 2025	34,301	53,762	88,063
	--------	---------	---------
At 31 December 2024	36,705	102,268	138,973
	--------	---------	---------

Finance leases and hire purchase contracts

Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

	Fixtures and fittings	Motor vehicles	Total
	£	£	£
At 31 December 2025	1,603	52,178	53,781
	-------	--------	--------
At 31 December 2024	1,781	100,156	101,937
	-------	---------	---------

7. Debtors

	2025	2024
	£	£
Trade debtors	489,044	690,029
Amounts owed by group undertakings and undertakings in which the company has a participating interest	352,788	351,277
Other debtors	197,236	261,029
	------------	------------
	1,039,068	1,302,335
	------------	------------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	509,333	1,204,049
Amounts owed to group undertakings and undertakings in which the company has a participating interest	48,654	48,654
Corporation tax	230,019	203,731
Social security and other taxes	156,635	52,949
Other creditors	56,511	165,108
	------------	------------
	1,001,152	1,674,491
	------------	------------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	42,998	94,202
	--------	--------

10. Directors' advances, credits and guarantees

During the year the directors had no movement on their loan account. There were no guarantees during the year.

11. Related party transactions

The company made a gift of £623,951 (2024: £681,300) to the UKG Employee Ownership Trust. Future gifts will be made at the discretion of the company Directors based on available cashflows and the performance of the business.

12. Controlling party

The company is controlled by Gaming Solutions Group Limited who is under the control of Rubic Consulting Limited who is under the control of UKG Trustees Limited, being the trustee of UKG Employee Ownership Trust.