REGISTERED NUMBER: 12270277 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

NEAMOUR HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs N J Farquhar

E P H Farquhar

S D Green

SECRETARY:

Ms A Tait

REGISTERED OFFICE:

25 Ladbroke Grove

London

W11 3AY

REGISTERED NUMBER:

12270277 (England and Wales)

ACCOUNTANTS:

Randall & Payne LLP

Chartered Accountants

Chargrove House

Shurdington Road

Cheltenham

Gloucestershire

GL51 4GA

FIXED ASSETS

Intangible assets

4

107,150

107,150

Tangible assets

5

4,312,888

4,329,901

4,420,038

4,437,051

CURRENT ASSETS

Debtors

6

141,283

11,966

Cash at bank and in hand

94,942

104,054

236,225

116,020

CREDITORS

Amounts falling due within one year

7

609,881

350,690

NET CURRENT LIABILITIES

(373,656

)

(234,670

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,046,382

4,202,381

CAPITAL AND RESERVES

Called up share capital

222

222

Share premium

4,803,700

4,803,700

Retained earnings

(757,540

)

(601,541

)

4,046,382

4,202,381

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 May 2026 and were signed on its behalf by:

E P H Farquhar - Director

Mrs N J Farquhar - Director

S D Green - Director

1.	STATUTORY INFORMATION

Neamour Holdings 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 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.

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 are initially measured at cost. After initial recognition, intangible assets remain at cost with no amortisation incurred due to the nature of the licences.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 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.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 37 (2024 - 45 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

107,150

NET BOOK VALUE

At 31 December 2025

107,150

At 31 December 2024

107,150

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

4,302,185

138,468

132,820

-

4,573,473

Additions

-

-

-

603

603

At 31 December 2025

4,302,185

138,468

132,820

603

4,574,076

DEPRECIATION

At 1 January 2025

33,886

105,553

104,133

-

243,572

Charge for year

2,017

8,228

7,172

199

17,616

At 31 December 2025

35,903

113,781

111,305

199

261,188

NET BOOK VALUE

At 31 December 2025

4,266,282

24,687

21,515

404

4,312,888

At 31 December 2024

4,268,299

32,915

28,687

-

4,329,901

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

132,000

-

VAT

-

6,469

Prepayments

9,283

5,497

141,283

11,966

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

23,020

63,683

Social security and other taxes

4,214

4,298

VAT

21,959

-

Directors' current accounts

447,969

277,965

Accruals and deferred income

112,719

4,744

609,881

350,690

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

Mrs N J Farquhar

Balance outstanding at start of year

(163,982

)

(63,982

)

Amounts advanced

15,497

-

Amounts repaid

(101,000

)

(100,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(249,485

)

(163,982

)

E P H Farquhar

Balance outstanding at start of year

(113,982

)

(13,982

)

Amounts advanced

15,498

-

Amounts repaid

(100,000

)

(100,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(198,484

)

(113,982

)

No interest is being charged on the loan and there are no set repayment terms.