For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 Companies Act 2006 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.

The directors of the company have elected not to include a copy of the income and expenditure account within the financial statements.true

River Gardens Amenity Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Principia Estate & Asset Management, The Studio, 16 Cavaye Place, London, SW10 9PT.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Income and expenses are included in the financial statements as they become receivable or due.

Investment property is carried at fair value determined annually, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

Maintenance expenditure

Expenditure for cyclical maintenance is shown as a deduction from maintenance reserve which is set out in the notes to the accounts. This expenditure is not included in the income and expenditure account. The annual transfer to maintenance reserve is shown in the income and expenditure account and under the reserves note.

The average monthly number of persons (including directors) employed by the company during the year was:

There were no factors that affected the tax charge for the year which has been calculated on the profits on ordinary activities before tax at the standard rate of corporation tax in the UK of 19% ( 2024 - 19%)

The freehold property at River Gardens, Stevenage Road, Fulham, London, was acquired for a nominal cost of £1. The property is subject to 115 nine hundred and ninety nine year leases issued 1975.

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.

Service charge monies are held by Principia Estate & Asset Management Limited on deposit in an interest bearing no notice client bank account at Barclays Bank PLC, Leicester, LE87 2BB, under the title ' Principia Estate & Asset Management re River Gardens Client - Statutory Trust Account'. This is in accordance with Section 42 and Section 42A of the Landlord and Tenant Act 1987.

Reserve Fund monies are held by Principia Estate & Asset Management Limited on deposit in an interest bearing no notice client bank account at Barclays Bank PLC, Leicester, LE87 2BB, under the title 'Principia Estate & Asset Ltd Client re River Gardens Reserved Fund - Statutory Trust Account'. This is in accordance with Section 42 and Section 42A of the Landlord and Tenant Act 1987.

In addition to the above, River Gardens Amenity Ltd had £500,000 and £100,000 invested into an Investec deposit under the name Principia Estate and Asset Management Ltd - Client Account with Investec Bank Plc, 30 Gresham Street, London, EC2V 7QP.

Principia Estate and Asset Management Ltd has received income in relation to the service charges for River Gardens for the period 1st January 2025 to 31st December 2025 for management, insurance, registered office and company secretarial activities. These were no charges from in-house service provides or associated companies.