The information contained within this announcement is deemed by the Company to constitute inside information stipulated under the Market Abuse Regulation (EU) No. 596/2014 as it forms part of UK domestic law by virtue of the European Union (Withdrawal) Act 2018.  Upon the publication of this announcement via the Regulatory Information Service, this inside information is now considered to be in the public domain. 

AMIROSE LONDON HOLDINGS PLC

("Amirose" or "Company")

UNAUDITED INTERIM REPORT FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2025

Amirose London Holdings PLC, announces its unaudited interim results for the half year ending 30 September 2025.

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Chairman's Statement

Dear Shareholders,

I am delighted to present the interim results for the six months ended 30 September 2025. This period has been one of significant progress for Amirose London Holdings PLC, with operational performance and financial resilience providing a strong foundation for the Group's future. Revenue rose to £7.19 million compared with £5.13 million in the prior year, representing year-on-year growth of approximately 40 per cent. This robust increase reflects improved sales performance across our customer base and demonstrates the resilience of the underlying business model. Cash and cash equivalents increased to £149,680 compared with £11,023 at the previous year-end, evidencing improved working capital management and positive operational cash generation.

We are acutely aware of the global environment in which we operate. Heightened geopolitical instability, persistent trade frictions, and uncertain macroeconomic conditions continue to weigh heavily on international commerce. Tariff regimes, supply chain disruptions, and regional conflicts are reshaping customer behaviour, with businesses increasingly preferring to produce and sell closer to home rather than rely on distant markets. These realities are visible to us on a daily basis through the enquiries and decisions of our customers, who consistently demonstrate a preference for security, proximity, and resilience in their supply chains. This shift, which we observe continuously, is expected to persist for the foreseeable future. While such dynamics present challenges, they also create opportunities for agile, domestically focused operators such as Amirose London Holdings PLC, whose strategy is aligned with these evolving market realities.

Looking forward, we are continuing to strengthen our team to ensure that customer needs are met and satisfaction is achieved on all fronts: product quality, account management, and our position in the marketplace. The process of building and reinforcing our team is ongoing, and it remains central to our strategy of delivering quality, efficiency, and responsiveness as the business grows. The Board remains committed to enhancing operational efficiency and profitability through disciplined cost control and sustained sales growth. The progress achieved during this period provides a solid platform from which to build shareholder value. Against a backdrop of geopolitical uncertainty and shifting market dynamics, our resilience, adaptability, and strategic positioning underpin confidence in the Group's long-term prospects.

Notwithstanding these achievements, the Group reported a consolidated loss of £506,986 for the period, which is mostly due to the Fileforge RTO. Amirose London Limited recorded a modest trading loss of £69,023, which nonetheless represents a substantial improvement compared with the prior year's interim period and reflects the ongoing repositioning of the trading business. A further loss of £152,117 is attributable to Amirose London Holdings PLC, primarily associated with PLC and listing-related costs following admission to the Aquis Stock Exchange, Access Growth Market. These costs were a one-off expense directly related to the RTO and are not representative of the Group's ongoing cost base. Finally, £285,845 of the reported loss arises from reverse acquisition accounting adjustments required under IFRS. These adjustments are non-cash, non-operational, and accounting in nature, reflecting the legacy position of Fileforge PLC, whose costs were absorbed as part of the reverse takeover. This fundamental loss is therefore attributable to Fileforge PLC rather than Amirose London Holdings PLC's ongoing operations, and its impact is confined to the accounting treatment of the transaction rather than the Group's trading performance or future prospects.

I would like to thank all our shareholders for their continuous support.

Aleksandra Binkowska

Non-Executive Chairman

29December 2025

GROUP STATEMENT OF COMPREHENSIVE INCOME

FOR THE SIX-MONTH PERIOD TO 30 SEPTEMBER 2025

GROUP STATEMENT OF FINANCIAL POSITION

AS AT 30 SEPTEMBER 2025

CONSOLIDATED GROUP CASHFLOW STATEMENT

FOR THE SIX-MONTH PERIOD ENDED 30 SEPTEMBER 2025

NOTES TO THE FINANCIAL STATEMENTS

FOR THE SIX-MONTH PERIOD TO 30 SEPTEMBER 2025

1.STATUTORY INFORMATION

Amirose London Holdings PLC is a public company limited by shares, registered in England. The company's registered number is 12294271 and its registered office address is 10 Howlett Way, Thetford, England, IP24 1HZ.

The principal activity of the company in the period under review was the manufacture of household and sanitary goods and of toilet requisites.

2.BASIS OF PREPARATION

The interim financial statements of the Company for the six months ended 30 September 2025, which are unaudited, have been prepared in accordance with UK-adopted international accounting standards and with those parts of the Companies Act applicable to companies reporting under IFRS. The financial statements have been prepared using the accounting policies consistent with those disclosed in the 31 March 2025 annual report.

These financial statements have been prepared under the historical cost convention, as modified by the revaluation of assets and liabilities at fair value.

The financial information contained in the interim report does not constitute statutory accounts as defined in Section 435 of the Companies Act 2006.  The financial information for the six months ended 30 September 2025 and for the six months ended 30 September 2024 have neither been audited nor reviewed by the Company's auditors. The comparative financial information for the year ended 31 March 2025 is based on the audited financial statements for that period.

As permitted this interim report has been prepared in accordance with the AQSE Growth Market Rules for Issuers and not in accordance with IAS 34 "Interim Financial Reporting" therefore it is not fully compliant with IFRS.

The financial statements are presented in Great British Pounds (GBP) rounded to the nearest GBP1.

3.INCOME TAX

An income tax credit of £45,000 was recognised in the period in respect of an R&D tax credit relating to a prior accounting period. The credit has been recognised in the income statement in the period in which it became receivable.

4.EARNINGS PER SHARE

The Group was formed following a reverse acquisition on 6 June 2025, in which Amirose London Ltd was identified as the accounting acquirer and Amirose London Holdings Plc as the legal parent - see note 6 below. The interim financial information represents a continuation of the results of Amirose London Ltd with the equity structure presented reflecting that of Amirose London Holdings Plc.

Basic earnings per share is calculated by dividing the loss attributable to ordinary shareholders by the weighted average number of ordinary shares of Amirose London Holdings Plc in issue during the period. Comparative earnings per share have been restated as if the reverse acquisition had occurred at the beginning of the comparative period.  Shares issued during the period have been included in the weighted average number of shares from their respective dates of issue.

The Group incurred a loss for the period and, as a result, all potential ordinary shares, including warrants, are anti-dilutive. Diluted earnings per share is therefore equal to basic earnings per share.

*The loss attributable to ordinary shareholders differs from the loss reported in the interim statement of comprehensive income due to a one-off listing expense recognised on the reverse acquisition, as described in note 6.

5.SHARE CAPITAL

6.REVERSE ACQUISITION

On 6 June 2025, Amirose London Holdings Plc acquired 100% of the issued share capital of Amirose London Ltd through a share for share exchange. Although Amirose London Holdings Plc is the legal parent of the Group, Amirose London Ltd has been identified as the accounting acquirer, as the former shareholders of Amirose London Ltd obtained control of the Group following the transaction. The transaction has therefore been accounted for as a reverse acquisition.

At the date of the transaction, Amirose London Holdings Plc did not constitute a business for the purposes of IFRS 3. Accordingly, the transaction has been accounted for as a share-based payment in accordance with IFRS 2 and the associated IFRIC guidance, with Amirose London Ltd deemed to have issued equity instruments in exchange for the listing services provided by Amirose London Holdings Plc.

The fair value of the equity instruments deemed to have been issued was £229,088. At the transaction date, Amirose London Holdings Plc had net liabilities of £56,757. The total cost of obtaining the listing of £285,845 has been recognised as an expense in the period. No goodwill has been recognised.

Basis of consolidation and comparatives

The consolidated interim financial statements represent a continuation of the financial statements of Amirose London Ltd, the accounting acquirer. Accordingly, the results of Amirose London Ltd are included for the entire period, while the results of Amirose London Holdings Plc prior to the transaction are not included.

The equity structure presented reflects that of Amirose London Holdings Plc, the legal parent. Comparative information is that of Amirose London Ltd, with the comparative statement of financial position adjusted to reflect the equity structure of Amirose London Holdings Plc. Any difference arising from this presentation adjustment has been recognised in retained earnings.

The reverse acquisition reserve is made up as follows

7.NON-CASH ADJUSTMENTS

Non-cash adjustments comprise items recognised in the loss for the period which do not result in cash movements in the period, including, where applicable, listing and transaction-related costs, foreign exchange movements, fair value adjustments, unrealised gains and losses, profits or losses on disposals and other similar non-cash items.

The directors of the Company take responsibility for this announcement.

About Amirose London Holdings PLC  

Amirose provides contract manufacturing services in the personal care sector for global and boutique premium brands. Amirose will assist such brands in developing formulations for personal care products, sourcing packaging, bulk manufacturing, filling and distributing. Amirose also helps customers navigate the regulatory and compliance framework required to bring a product to market. Amirose has approximately 75 customers and services over 200 brands. Amirose's manufacturing facilities are in Thetford, Norfolk. Amirose currently has 86 employees. 

Amirose aims to transform its contract manufacturing business, which has so far generated modest profits while utilising only a portion of its factory's capacity, into a thriving enterprise by fully leveraging excess capacity, infrastructure, and the expertise of its team. Amirose expects to drive growth organically and through strategic acquisitions in the future. 

For more information on the Company please visit www.amiroselondon.com