REGISTERED NUMBER: 14068501 (England and Wales)

Amore Property Management Limited

Unaudited Financial Statements

for the Year Ended 30 September 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr N J Johnston

Mrs S L F Johnston

Mr M Amore

REGISTERED OFFICE:

Calder & Co

30 Orange Street

London

WC2H 7HF

REGISTERED NUMBER:

14068501 (England and Wales)

ACCOUNTANTS:

Whitelaw Wells

9 Ainslie Place

Edinburgh

Midlothian

EH3 6AT

BANKERS:

Zempler Bank

Cottons Centre

Cottons Lane

London

SE1 2QG

FIXED ASSETS

Tangible assets

4

1,939

-

CURRENT ASSETS

Debtors

5

7,674

496

Cash at bank

166,907

93,284

174,581

93,780

CREDITORS

Amounts falling due within one year

6

134,712

65,158

NET CURRENT ASSETS

39,869

28,622

TOTAL ASSETS LESS CURRENT LIABILITIES

41,808

28,622

CREDITORS

Amounts falling due after more than one year

7

(40,222

)

-

PROVISIONS FOR LIABILITIES

(485

)

-

NET ASSETS

1,101

28,622

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,001

28,522

1,101

28,622

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

1.	STATUTORY INFORMATION

Amore Property Management 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.

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

-

33% on cost and 25% on cost

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 probably 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.

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

Additions

2,819

At 30 September 2025

2,819

DEPRECIATION

Charge for year

880

At 30 September 2025

880

NET BOOK VALUE

At 30 September 2025

1,939

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

5,000

496

Other debtors

2,674

-

7,674

496

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,586

-

Amounts owed to group undertakings

19,324

-

Taxation and social security

22,408

17,550

Other creditors

84,394

47,608

134,712

65,158

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

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

40,222

-

8.	RELATED PARTY DISCLOSURES

Amore Property Management Limited is a subsidiary of Seonaid Johnston Interiors Limited. During the year, the company issued dividend totalling £39,900 (2024: 17,480) and paid management fee of £7,200 (2024: £Nil) to Seonaid Johnston Interiors Limited. The balance of £19,324 (2024: £496 was due from) was due to Seonaid Johnston Interiors Limited on 30 September 2025, of which £18,620 was related to outstanding dividend payment and £1,200 was related to outstanding management fee. The outstanding balance is unsecured, interest free and repayable on demand.

During the year, there were sales totalling £112,394 (2024: £95,580) from Rock House Associates Limited whose registered office is Calder & Co, 30 Orange Street, London, United Kingdom, WC2H 7HF and of which Mr N J Johnston and Mrs S F L Johnston are directors.

During the year, there were sales totalling £28,823 (2024: £19,765) from The Polchar, a property owned by Mrs S F L Johnston.

During the year, there were sales totalling £2,465 (2024: £1,274) from Old School, a property owned by Mr Amore.

Calton Cleaning Limited is a subsidiary of Amore Property Management Limited. During the year, the company loaned £5,000 (2024: £Nil) to Calton Cleaning Limited and paid expenses totalling £2,044 (2024: £Nil) on behalf of the Calton Cleaning Limited. Calton Cleaning Limited repaid £2,044 (£Nil) to the company during the year. The balance of £5,000 (2024: £Nil) was due from Calton Cleaning Limited on 30 September 2025.The outstanding balance is unsecured, interest free and repayable on demand.

The company paid licence fee totalling £7,200 (2024: £Nil) to the director during the year.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs S F L Johnston.

Amore Property Management Limited is a subsidiary of Seonaid Johnston Interiors Limited, a company registered in England and whose registered office is 30 Orange Street, London, United Kingdom, WC2H 7HF.