Amara Property Management Limited 30/09/2025 iXBRL

Company registration number: 11573772

Amara Property Management Limited

Unaudited filleted financial statements

30 September 2025

Amara Property Management Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Amara Property Management Limited

Directors and other information


	Directors	Mr Adil Hussain Sarwar
		Mr Basharat Ali Khan


	Company number	11573772


	Registered office	56 Chorley New Road
		Bolton
		BL1 4AP


	Accountants	Raja & Co.
		Chartered Accountants
		56 Chorley New Road
		Bolton
		BL1 4AP

Amara Property Management Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Amara Property Management Limited

Year ended 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Amara Property Management Limited for the year ended 30 September 2025 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Amara Property Management Limited, as a body, in accordance with the terms of our engagement letter dated 1 October 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Amara Property Management Limited and state those matters that we have agreed to state to the board of directors of Amara Property Management Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Amara Property Management Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Amara Property Management Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Amara Property Management Limited. You consider that Amara Property Management Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Amara Property Management Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Raja & Co.

Chartered Accountants

56 Chorley New Road

Bolton

BL1 4AP

17 December 2025

Amara Property Management Limited

Statement of financial position

30 September 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	4	338,967		338,967
		_______		_______
			338,967		338,967

Creditors: amounts falling due
within one year	5	( 310,781)		( 318,726)
		_______		_______
Net current liabilities			( 310,781)		( 318,726)
			_______		_______
Total assets less current liabilities			28,186		20,241

			_______		_______
Net assets			28,186		20,241
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			28,086		20,141
			_______		_______
Shareholders funds			28,186		20,241
			_______		_______

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have 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.

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.

These financial statements were approved by the board of directors and authorised for issue on 17 December 2025 , and are signed on behalf of the board by:

Mr Adil Hussain Sarwar

Director

Company registration number: 11573772

Amara Property Management Limited

Statement of changes in equity

Year ended 30 September 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 October 2023	100	10,005	10,105

Profit for the year		10,136	10,136
	_______	_______	_______
Total comprehensive income for the year	-	10,136	10,136

	_______	_______	_______
At 30 September 2024 and 1 October 2024	100	20,141	20,241

Profit for the year		7,945	7,945
	_______	_______	_______
Total comprehensive income for the year	-	7,945	7,945

	_______	_______	_______
At 30 September 2025	100	28,086	28,186
	_______	_______	_______

Amara Property Management Limited

Notes to the financial statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in United Kingdom. The address of the registered office is 56 Chorley New Road, Bolton, BL1 4AP.

2. Statement of compliance

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, 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.

Tangible assets

tangible assets are initially recorded at cost, and are 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 capital and reserves, 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 capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves 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:

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

Impairment

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. 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 are largely independent of the cash inflows from other assets or groups of assets.

4. Tangible assets

	Freehold property	Total
	£	£
Cost
At 1 October 2024 and 30 September 2025	338,967	338,967
	_______	_______
Depreciation
At 1 October 2024 and 30 September 2025	-	-
	_______	_______
Carrying amount
At 30 September 2025	338,967	338,967
	_______	_______
At 30 September 2024	338,967	338,967
	_______	_______

5. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	2,648	3,379
Other creditors	308,133	315,347
	_______	_______
	310,781	318,726
	_______	_______

6. Directors advances, credits and guarantees

	Balance brought forward and o/standing	Balance brought forward and o/standing
	2025	2024
	£	£
Mr Adil Hussain Sarwar	148,079	155,436
Mr Basharat Ali Khan	154,079	155,436
	_______	_______
	302,158	310,872
	_______	_______