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REGISTERED NUMBER: 14063811 (England and Wales)




















Seonaid Johnston Interiors Limited

Unaudited Financial Statements

for the Year Ended 30 September 2025





Whitelaw Wells
9 Ainslie Place
Edinburgh
Midlothian
EH3 6AT








Seonaid Johnston Interiors Limited (Registered number: 14063811)






Contents of the Financial Statements
for the Year Ended 30 September 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Seonaid Johnston Interiors Limited

Company Information
for the Year Ended 30 September 2025







DIRECTORS: Mr N J Johnston
Mrs S L F Johnston



REGISTERED OFFICE: Calder & Co
30 Orange Street
London
WC2H 7HF



REGISTERED NUMBER: 14063811 (England and Wales)



ACCOUNTANTS: Whitelaw Wells
9 Ainslie Place
Edinburgh
Midlothian
EH3 6AT



BANKERS: Tide
4th Floor The Featherstone Building
66 City Road
London
EC1Y 2AL
Page 1
Seonaid Johnston Interiors Limited (Registered number: 14063811)

Balance Sheet
30 September 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,617 9,630
Investments 5 76 76
7,693 9,706

CURRENT ASSETS
Stocks 3,383 3,629
Debtors 6 22,124 2,494
Cash at bank 16,742 13,211
42,249 19,334
CREDITORS
Amounts falling due within one year 7 5,870 6,580
NET CURRENT ASSETS 36,379 12,754
TOTAL ASSETS LESS CURRENT LIABILITIES 44,072 22,460

PROVISIONS FOR LIABILITIES 1,447 1,830
NET ASSETS 42,625 20,630

The notes form part of these financial statements

Page 2 continued...
Seonaid Johnston Interiors Limited (Registered number: 14063811)

Balance Sheet - continued
30 September 2025

2025 2024
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 42,525 20,530
42,625 20,630

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 April 2026 and were signed on its behalf by:





Mr N J Johnston - Director


The notes form part of these financial statements

Page 3
Seonaid Johnston Interiors Limited (Registered number: 14063811)

Notes to the Financial Statements
for the Year Ended 30 September 2025

1. STATUTORY INFORMATION

Seonaid Johnston Interiors 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.

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 and revenue recognition
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised.

Rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
- the amount of revenue can be measured reliably
- it is probable that the company will receive the consideration due under contract
- the stage of completion of the contract at the end of the reporting period can be measured reliably
- the costs incurred and the costs to complete the contract can be measured reliably.

Revenue from the sale of furniture is recognised at the point in time when the furniture is delivered to the customer.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Page 4 continued...
Seonaid Johnston Interiors Limited (Registered number: 14063811)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2025

2. ACCOUNTING POLICIES - continued

Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

All loans with related parties are all repayable on demand.

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 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.

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.

Provision for liabilities
Provisions are recognised where the company has a present obligation as a result of a past event, it is probable the company will be required to settle the obligations, and a reliable estimate can be made of the obligations. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

Page 5 continued...
Seonaid Johnston Interiors Limited (Registered number: 14063811)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2024 12,195
Additions 534
At 30 September 2025 12,729
DEPRECIATION
At 1 October 2024 2,565
Charge for year 2,547
At 30 September 2025 5,112
NET BOOK VALUE
At 30 September 2025 7,617
At 30 September 2024 9,630

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 October 2024
and 30 September 2025 76
NET BOOK VALUE
At 30 September 2025 76
At 30 September 2024 76

Page 6 continued...
Seonaid Johnston Interiors Limited (Registered number: 14063811)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2025

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Amounts owed by group undertakings 19,324 -
Other debtors 2,800 2,494
22,124 2,494

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 833 833
Amounts owed to group undertakings - 496
Taxation and social security - 1,869
Other creditors 5,037 3,382
5,870 6,580

The directors' current account is unsecured, interest free and has no fixed repayment period.

8. RELATED PARTY DISCLOSURES

Amore Property Management Limited is a subsidiary of Seonaid Johnston Interiors Limited. During the year, Amore Property Management Limited declared dividends totalling £39,900 (2024: 17,4870) to the company, and the company received management fee of £7,200 from Amore Property Management Limited. The balance of £19,324 was due from (2024: £496 due to) Amore Property Management Limited as at 30 September 2025, of which £18,620 was related to outstanding dividend and £1,200 was related to outstanding management fee. The outstanding balance is unsecured, interest free and repayable on demand.

Rock House Associates Limited is a company of which Mr N J Johnston and Mrs S L F Johnston are directors. The balance of £465 remains outstanding (2024: £465) and was due to Rock House Associates Limited on 30 September 2025. The outstanding balance is unsecured, interest free and repayable on demand.

During the year, the company paid licence fee totalling to £6,000 (2024: £Nil) to the director and shareholder. No amount was outstanding as at 30 September 2025.

Page 7