REGISTERED NUMBER: 08586965 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

AMVRO PROPERTY LTD

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Property, plant and equipment

4

1,310

1,638

Investment property

5

900,000

900,000

901,310

901,638

CURRENT ASSETS

Debtors

6

49,093

40,185

Cash at bank and in hand

5,175

6,335

54,268

46,520

CREDITORS

Amounts falling due within one year

7

5,724

3,094

NET CURRENT ASSETS

48,544

43,426

TOTAL ASSETS LESS CURRENT LIABILITIES

949,854

945,064

CREDITORS

Amounts falling due after more than one year

8

(506,408

)

(508,422

)

PROVISIONS FOR LIABILITIES

9

(103,981

)

(103,654

)

NET ASSETS

339,465

332,988

CAPITAL AND RESERVES

Called up share capital

1

1

Fair value reserve

10

310,960

310,960

Retained earnings

28,504

22,027

339,465

332,988

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 December 2025 and were signed by:

Mr V Amvrosiou - Director

1.	STATUTORY INFORMATION

Amvro Property Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

08586965

Registered office:

Flat 3

22 Cranley Gardens

London

SW7 3DD

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Significant judgements and estimates

In the application of the company's accounting policies, the director is required to make judgements, 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 relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is 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.

There are no significant judgements or estimates involved in the preparation of the financial statements.

Revenue

Revenue represents rental income receivable during the year. Revenue is recognised when services are rendered to the customers.

Property, plant and equipment

Property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses. Such cost includes costs directly attributable to making the assets capable of operating as intended.

The carrying value of tangible assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets less their estimated residual value over their expected useful lives, on the following basis:

Plant and machinery 20% on reducing balance

The company has adopted the policy of not depreciating the assets in the year of acquisition. However, full depreciation will be provided in the year of disposal.

Investment property

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Cash and cash equivalents

Cash and cash equivalents in the statement of financial position comprise cash at banks and in hand, short term deposits with an original maturity date of one month. Cash equivalents are defined as short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.

Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

3.	EMPLOYEES AND DIRECTORS

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

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

£

COST

At 1 April 2024

and 31 March 2025

10,490

DEPRECIATION

At 1 April 2024

8,852

Charge for year

328

At 31 March 2025

9,180

NET BOOK VALUE

At 31 March 2025

1,310

At 31 March 2024

1,638

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

900,000

NET BOOK VALUE

At 31 March 2025

900,000

At 31 March 2024

900,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2017

314,614

Valuation in 2016

100,000

Cost

485,386

900,000

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

485,386

485,386

Investment property was valued on an open market basis on 31 March 2025 by the director of the company .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

49,093

40,185

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

2,012

325

Trade creditors

231

1,557

Taxation and social security

1,491

-

Other creditors

1,990

1,212

5,724

3,094

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

2,014

Other creditors

506,408

506,408

506,408

508,422

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

103,981

103,654

Deferred

tax

£

Balance at 1 April 2024

103,654

Charge to Income Statement during year

327

Balance at 31 March 2025

103,981

10.

RESERVES

Fair

value

reserve

£

At 1 April 2024

and 31 March 2025

310,960

11.	RELATED PARTY DISCLOSURES

Included in other debtors due within one year is an amount of £48,000 (2024: £39,000) due from a connected company with common shareholding. The loan remains interest free and recoverable on demand.

Included in other creditors more than one year is an amount of £506,408 (2024: £506,408) due to the director of the company.