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"value": "\n
\n
\n1. Material accounting policies
\n\n
\n
i) Basis of preparation of financial statements
\n
\n
Amigo Holdings PLC (the \u201cCompany\u201d) is a company limited by shares and incorporated and domiciled in
\n\n
England and
\n
Wales
\n\n\n\n
.
\n
The principal activity of the Company was to act as a holding company for the Amigo Loans Group of companies.
\n
The principal activity of the Amigo Loans Group was previously to provide loans to consumers. With the Fallback
\n
Solution under the Scheme of Arrangement (\u201cScheme\u201d) being implemented, leading to a cessation of trade and
\n
implementation of a wind down plan in March 2023, there has been no new lending in the eighteen months to 30
\n
September 2025. The Amigo Loans Group has collected its assets and settled all liabilities in line with obligations
\n
under the Scheme, and the Scheme Supervisor passed a resolution that the Scheme had been completed on 17
\n
September 2025. On 29 September 2025, liquidators were appointed to carry out solvent members\u2019 voluntary
\n
liquidations of the Company\u2019s subsidiaries. Therefore as at 30 September 2025, the Company did not control any
\n
subsidiary companies as such the financial statements are for the Company only.
\n
Amigo Holdings PLC changed its accounting reference date from 31 March to 30 September. The Directors
\n
implemented this change to preserve cash. The change in the accounting reference date means that the amounts
\n
presented in the financial statements are not entirely comparable, as this period\u2019s figures are for an eighteen-month
\n
period whilst the comparatives are for a twelve-month period. The Company has modest residual cash resources and
\n
is looking for a reverse takeover opportunity. If a suitable opportunity does not emerge, then, as previously indicated,
\n
the Company may ultimately seek shareholder approval to delist from the London Stock Exchange and enter its own
\n
liquidation process.
\n
The financial statements have been prepared under the historical cost convention, in accordance with International
\n
Financial Reporting Standards as adopted by the UK, and in conformity with the requirements of the Companies Act
\n
2006.
\n
The functional currency of the Company is GBP. These financial statements are presented in GBP.
\n
The following material accounting policies have been applied:
\n
\n\n\n
\n
\n\n\n
\n
ii) Going concern
\n
In determining the appropriate basis of preparation for these financial statements, the Board has undertaken an
\n
assessment of the Company\u2019s ability to continue as a going concern for a period of at least twelve months from the
\n
date of approval of the financial statements.
\n
In undertaking a Going Concern review, the Directors considered the former Amigo Loans Group\u2019s implementation of
\n
the Fallback Solution announced on 23 March 2023, under the Scheme. The Fallback Solution required that the
\n
Group\u2019s sole trading subsidiary, Amigo Loans Ltd (\u201cALL\u201d) to stop lending immediately and be placed in an orderly
\n
wind down, with any surplus cash following the wind down to be transferred to Scheme creditors. ALL would then
\n
appoint liquidators within two months of the final monies being paid to ALL Scheme Ltd (\u201cSchemeCo\u201d). Throughout
\n
the period to 30 September 2025 the Fallback Solution has progressed. Amigo\u2019s back book of loans has been run off
\n
or sold or written off, interim and final distributions or Scheme payments have been paid to all Scheme creditors, and
\n
almost all of the staff have exited the business since implementation of the Fallback Solution. ALL entered liquidation
\n
on 29 September 2025, in line with obligations under the Scheme.
\n
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\n
alternative solutions, and the requirement dictated by the Scheme to ultimately liquidate ALL (the Amigo Loans
\n
Group\u2019s sole cash-generating unit), the Board has determined that the financial statements for the period ended 30
\n
September 2025 will be prepared on a basis other than going concern, consistent with the prior period. In making this
\n
assessment consideration was given to the potential for Amigo Holdings PLC to attract a reverse takeover or similar
\n
transaction. However, such an outcome, whilst the strategic intention of the Directors, does not have sufficient
\n
certainty in either cashflow or ability to trade to change the basis of preparation from that adopted in the period ended
\n
30 September 2025.
\n
The Directors believe there is no general dispensation from the measurement, recognition and disclosure
\n
requirements of IFRS despite the Company not continuing as a going concern. Therefore, IFRS is applied
\n
accordingly throughout the financial statements. No material adjustments to the carrying value of the assets or
\n
liabilities was required. The relevant accounting standards for each part of the Financial Statements have been
\n
applied on the conditions that existed and decisions that had been taken by the Board as at or prior to 30 September
\n
2025.
\n
\n\n\n
\n\n\n\n
\n
\n\n
\n
\n
\n
\n
iii) Financial instruments
\n
The Company primarily enters into basic financial instruments transactions that result in the recognition of financial
\n
assets and liabilities.
\n
\n\n
\n
\n\n
\n
\n\n
\n
a) Cash and cash equivalents
\n
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not
\n
more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from
\n
the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in
\n
value.
\n
\n\n\n
\n\n\n",
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"Tag75": {
"value": "\n
\ni) Basis of preparation of financial statements
\n\n
Amigo Holdings PLC (the \u201cCompany\u201d) is a company limited by shares and incorporated and domiciled in
\n\n
England and
\n
Wales
\n\n\n\n
.
\n
The principal activity of the Company was to act as a holding company for the Amigo Loans Group of companies.
\n
The principal activity of the Amigo Loans Group was previously to provide loans to consumers. With the Fallback
\n
Solution under the Scheme of Arrangement (\u201cScheme\u201d) being implemented, leading to a cessation of trade and
\n
implementation of a wind down plan in March 2023, there has been no new lending in the eighteen months to 30
\n
September 2025. The Amigo Loans Group has collected its assets and settled all liabilities in line with obligations
\n
under the Scheme, and the Scheme Supervisor passed a resolution that the Scheme had been completed on 17
\n
September 2025. On 29 September 2025, liquidators were appointed to carry out solvent members\u2019 voluntary
\n
liquidations of the Company\u2019s subsidiaries. Therefore as at 30 September 2025, the Company did not control any
\n
subsidiary companies as such the financial statements are for the Company only.
\n
Amigo Holdings PLC changed its accounting reference date from 31 March to 30 September. The Directors
\n
implemented this change to preserve cash. The change in the accounting reference date means that the amounts
\n
presented in the financial statements are not entirely comparable, as this period\u2019s figures are for an eighteen-month
\n
period whilst the comparatives are for a twelve-month period. The Company has modest residual cash resources and
\n
is looking for a reverse takeover opportunity. If a suitable opportunity does not emerge, then, as previously indicated,
\n
the Company may ultimately seek shareholder approval to delist from the London Stock Exchange and enter its own
\n
liquidation process.
\n
The financial statements have been prepared under the historical cost convention, in accordance with International
\n
Financial Reporting Standards as adopted by the UK, and in conformity with the requirements of the Companies Act
\n
2006.
\n
The functional currency of the Company is GBP. These financial statements are presented in GBP.
\n
The following material accounting policies have been applied:
\n
\n\n\n
\n\n\n",
"dimensions": {
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"Tag76": {
"value": "\nAmigo Holdings PLC (the \u201cCompany\u201d) is a company limited by shares and incorporated and domiciled in
\n\nEngland and
\nWales
\n\n\n\n.
\nThe principal activity of the Company was to act as a holding company for the Amigo Loans Group of companies.
\nThe principal activity of the Amigo Loans Group was previously to provide loans to consumers. With the Fallback
\nSolution under the Scheme of Arrangement (\u201cScheme\u201d) being implemented, leading to a cessation of trade and
\nimplementation of a wind down plan in March 2023, there has been no new lending in the eighteen months to 30
\nSeptember 2025. The Amigo Loans Group has collected its assets and settled all liabilities in line with obligations
\nunder the Scheme, and the Scheme Supervisor passed a resolution that the Scheme had been completed on 17
\nSeptember 2025. On 29 September 2025, liquidators were appointed to carry out solvent members\u2019 voluntary
\nliquidations of the Company\u2019s subsidiaries. Therefore as at 30 September 2025, the Company did not control any
\nsubsidiary companies as such the financial statements are for the Company only.
\nAmigo Holdings PLC changed its accounting reference date from 31 March to 30 September. The Directors
\nimplemented this change to preserve cash. The change in the accounting reference date means that the amounts
\npresented in the financial statements are not entirely comparable, as this period\u2019s figures are for an eighteen-month
\nperiod whilst the comparatives are for a twelve-month period. The Company has modest residual cash resources and
\nis looking for a reverse takeover opportunity. If a suitable opportunity does not emerge, then, as previously indicated,
\nthe Company may ultimately seek shareholder approval to delist from the London Stock Exchange and enter its own
\nliquidation process.
\nThe financial statements have been prepared under the historical cost convention, in accordance with International
\nFinancial Reporting Standards as adopted by the UK, and in conformity with the requirements of the Companies Act
\n2006.
\nThe functional currency of the Company is GBP. These financial statements are presented in GBP.
\nThe following material accounting policies have been applied:
\n
\n\n\n",
"dimensions": {
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"language": "en",
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"Tag77": {
"value": "Amigo Holdings PLC",
"dimensions": {
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"Tag78": {
"value": "\nEngland and\nWales\n\n\n",
"dimensions": {
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"period": "2024-04-01T00:00:00/2025-10-01T00:00:00"
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"Tag79": {
"value": "The principal activity of the Company was to act as a holding company for the Amigo Loans Group of companies.",
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"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:213800PUHEBLCWDW9T74",
"period": "2024-04-01T00:00:00/2025-10-01T00:00:00"
}
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"Tag80": {
"value": "\nii) Going concern
\nIn determining the appropriate basis of preparation for these financial statements, the Board has undertaken an
\nassessment of the Company\u2019s ability to continue as a going concern for a period of at least twelve months from the
\ndate of approval of the financial statements.
\nIn undertaking a Going Concern review, the Directors considered the former Amigo Loans Group\u2019s implementation of
\nthe Fallback Solution announced on 23 March 2023, under the Scheme. The Fallback Solution required that the
\nGroup\u2019s sole trading subsidiary, Amigo Loans Ltd (\u201cALL\u201d) to stop lending immediately and be placed in an orderly
\nwind down, with any surplus cash following the wind down to be transferred to Scheme creditors. ALL would then
\nappoint liquidators within two months of the final monies being paid to ALL Scheme Ltd (\u201cSchemeCo\u201d). Throughout
\nthe period to 30 September 2025 the Fallback Solution has progressed. Amigo\u2019s back book of loans has been run off
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\nalmost all of the staff have exited the business since implementation of the Fallback Solution. ALL entered liquidation
\non 29 September 2025, in line with obligations under the Scheme.
\nGiven the cessation of trading on 23 March 2023, alongside no apparent realistic strategic capital raise or viable
\nalternative solutions, and the requirement dictated by the Scheme to ultimately liquidate ALL (the Amigo Loans
\nGroup\u2019s sole cash-generating unit), the Board has determined that the financial statements for the period ended 30
\nSeptember 2025 will be prepared on a basis other than going concern, consistent with the prior period. In making this
\nassessment consideration was given to the potential for Amigo Holdings PLC to attract a reverse takeover or similar
\ntransaction. However, such an outcome, whilst the strategic intention of the Directors, does not have sufficient
\ncertainty in either cashflow or ability to trade to change the basis of preparation from that adopted in the period ended
\n30 September 2025.
\nThe Directors believe there is no general dispensation from the measurement, recognition and disclosure
\nrequirements of IFRS despite the Company not continuing as a going concern. Therefore, IFRS is applied
\naccordingly throughout the financial statements. No material adjustments to the carrying value of the assets or
\nliabilities was required. The relevant accounting standards for each part of the Financial Statements have been
\napplied on the conditions that existed and decisions that had been taken by the Board as at or prior to 30 September
\n2025.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
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"period": "2024-04-01T00:00:00/2025-10-01T00:00:00"
}
},
"Tag82": {
"value": "\n
\n\n
\n
\n
iii) Financial instruments
\n
The Company primarily enters into basic financial instruments transactions that result in the recognition of financial
\n
assets and liabilities.
\n
\n\n
\n
\n\n
\n\n",
"dimensions": {
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"language": "en",
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"period": "2024-04-01T00:00:00/2025-10-01T00:00:00"
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},
"Tag83": {
"value": "\n
\n\n
iii) Financial instruments
\n
The Company primarily enters into basic financial instruments transactions that result in the recognition of financial
\n
assets and liabilities.
\n
\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
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"period": "2024-04-01T00:00:00/2025-10-01T00:00:00"
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"Tag84": {
"value": "\niii) Financial instruments
\nThe Company primarily enters into basic financial instruments transactions that result in the recognition of financial
\nassets and liabilities.
\n
\n\n",
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"language": "en",
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}
},
"Tag85": {
"value": "\na) Cash and cash equivalents
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\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:213800PUHEBLCWDW9T74",
"period": "2024-04-01T00:00:00/2025-10-01T00:00:00"
}
},
"Tag86": {
"value": "\n
\n\n
\n
\n
2. Operating expenses
\n
The main categories of expenditure included in administrative and other operating expenses are professional fees
\n
\u00a30.4m (2024: \u00a30.3m) and employee costs \u00a30.1m (2024: \u00a3 nil). Other operating expenses include fees payable to the
\n
Company\u2019s auditors for the audit of these financial statements amounted to \u00a330,000 (2024: \u00a324,000).
\n
\n\n
\n
\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:213800PUHEBLCWDW9T74",
"period": "2024-04-01T00:00:00/2025-10-01T00:00:00"
}
},
"Tag87": {
"value": "\n
\n\n
2. Operating expenses
\n
The main categories of expenditure included in administrative and other operating expenses are professional fees
\n
\u00a30.4m (2024: \u00a30.3m) and employee costs \u00a30.1m (2024: \u00a3 nil). Other operating expenses include fees payable to the
\n
Company\u2019s auditors for the audit of these financial statements amounted to \u00a330,000 (2024: \u00a324,000).
\n
\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:213800PUHEBLCWDW9T74",
"period": "2024-04-01T00:00:00/2025-10-01T00:00:00"
}
},
"Tag88": {
"value": "\n2. Operating expenses
\nThe main categories of expenditure included in administrative and other operating expenses are professional fees
\n\u00a30.4m (2024: \u00a30.3m) and employee costs \u00a30.1m (2024: \u00a3 nil). Other operating expenses include fees payable to the
\nCompany\u2019s auditors for the audit of these financial statements amounted to \u00a330,000 (2024: \u00a324,000).
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:213800PUHEBLCWDW9T74",
"period": "2024-04-01T00:00:00/2025-10-01T00:00:00"
}
},
"Tag89": {
"value": "\n
\n\n
3. Employees and key management remuneration
\n
During the period one person served as Non-Executive Director. Wages and salaries amounted to \u00a30.1m (2024: \u00a3nil).
\n
The average number of employees employed by the Company (including Directors) was nil in both the current and
\n
prior periods.
\n
The highest paid Director in the current period received remuneration of \u00a367,575 inclusive of employers\u2019 National
\n
Insurance (2024: \u00a3 nil). There were no retirement benefits relating to key management personnel.
\n
\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:213800PUHEBLCWDW9T74",
"period": "2024-04-01T00:00:00/2025-10-01T00:00:00"
}
},
"Tag90": {
"value": "\n3. Employees and key management remuneration
\nDuring the period one person served as Non-Executive Director. Wages and salaries amounted to \u00a30.1m (2024: \u00a3nil).
\nThe average number of employees employed by the Company (including Directors) was nil in both the current and
\nprior periods.
\nThe highest paid Director in the current period received remuneration of \u00a367,575 inclusive of employers\u2019 National
\nInsurance (2024: \u00a3 nil). There were no retirement benefits relating to key management personnel.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:213800PUHEBLCWDW9T74",
"period": "2024-04-01T00:00:00/2025-10-01T00:00:00"
}
},
"Tag91": {
"value": "\n4. Taxation
\nThe applicable corporation tax rate for the period to 30 September 2025 was 25.0% (2024: 25.0%) and the effective
\ntax rate is 0.0% (2024: negative 0.8%).
\n
\n
\nE
\nighteen
\nmonths
\n
\nto
\nYear to
\n
\n
\n3
\n0 Sep
\n
\n2
\n5
\n31 Mar 2
\n4
\n
\n\u00a3m
\n\u00a3m
\nCorporation tax
\n
\nCurrent
\ntax
\ncharge
\n
\non profit
\n/
\n(loss) for the year
\n
\n-
\n0.2
\nTaxation charge on profit/(loss)
\n-
\n0.2
\n
\nA reconciliation of the actual tax charge, shown above, and the profit/(loss) before tax multiplied by the standard rate
\nof tax, is as follows:
\n
\n
\nE
\nighteen
\nmonths
\n
\nto
\nYear to
\n
\n
\n3
\n0
\n
\nSep
\n
\n2
\n5
\n31 Mar 2
\n4
\n
\n\u00a3m
\n\u00a3m
\nProfit/(loss) before tax
\n70.8
\n(1.2)
\nProfit/
\n(
\nl
\noss) before tax multiplied by the standard rate of corporation tax in the UK of 25% (202
\n4
\n:
\n25
\n%)
\n
\n17.7
\n(
\n0.3
\n)
\nEffects of:
\n
\nIncome not taxable for Corporation tax purposes (intercompany loan waivers)
\n
\n
\n(17.
\n8
\n)
\n-
\nExpenditure
\n
\nnot deductible for tax purposes
\n
\n-
\n0.3
\nOther
\n
\n-
\n0.
\n2
\nCurrent-year losses for which no deferred tax asset is recognised
\n0.1
\n-
\nTotal tax charge for the year
\n0.0
\n0.2
\nEffective tax rate
\n0.0%
\n(16.7)%
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800PUHEBLCWDW9T74",
"period": "2024-04-01T00:00:00/2025-10-01T00:00:00"
}
},
"Tag92": {
"value": "\n5. Profit/(loss) per share
\nBasic profit/(loss) per share is calculated by dividing the profit/(loss) for the period attributable to equity shareholders
\nby the weighted average number of ordinary shares outstanding during the period.
\n
\n
\n
\n3
\n0
\n
\nSep
\n
\n2
\n5
\n31 Mar 2
\n4
\n
\nPence
\nPence
\nBasic profit/(loss) per share
\n12.5
\n(0.3)
\nAdjusted (loss) per share
\n1
\n(0.1
\n)
\n(0.1)
\n
\n1 Adjusted (loss) per share and earnings for adjusted basic earnings(loss) per share are non-GAAP measures.
\n
\n\n\n\nReconciliations of the earnings used in the calculations are set out below.
\n
\n
\n3
\n0
\n
\nSep 25
\n31 Mar 2
\n4
\n \u00a3m
\n\u00a3m
\nP
\nrofit/
\n(
\nl
\noss) for basic EPS
\n
\n70.8
\n(1.4
\n)
\nImpairment of subsidiaries
\n
\n-
\n0.9
\nIntercompany balances waived
\n
\n(71.3)
\n-
\nProfit/(loss) for adjusted basic EPS
\n1
\n (0.5)
\n(0.5)
\nBasic weighted average number of shares (m) 565.2
\n475.3
\n
\n1. Adjusted /(loss) per share and earnings for adjusted basic profit/(loss) per share are non-GAAP measures.
\n
\nReconciliation of the weighted average number of shares used in the calculations are set out below.
\nWeighted average (million)
\n
\n
\nAs at 31 March 2024
\n
\n475.3
\n548
\n
\n548
\n475.3
\nShares issued 5 April 2024
\n
\n
\n23.8
\n544
\n
\n548
\n23.6
\nShares issued 9 May 2024
\n71.3
\n510
\n
\n548
\n66.3
\nAs at 30 September 2025
\n
\n570.4
\n
\n565.2
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:213800PUHEBLCWDW9T74",
"period": "2024-04-01T00:00:00/2025-10-01T00:00:00"
}
},
"Tag94": {
"value": "\n6. Cash and cash equivalents
\nSince entering the Fallback Solution the management of cash balances changed substantially in line with obligations
\nunder the Court approved Scheme of Arrangement. The Scheme was designed to ensure the Group could carry out
\nan orderly wind down, which include having access to sufficient liquidity from previously restricted balances. The
\nScheme is now complete and redress delivered to customers, and Amigo\u2019s subsidiaries have entered a solvent
\nmembers\u2019 voluntary liquidation. Before liquidation, the subsidiaries transferred \u00a30.7m of residual funds to Amigo
\nHoldings PLC, with an indemnity undertaking from Amigo Holdings PLC in favour of the Liquidators to pay all
\nliquidation costs. These costs are expected to consume around \u00a30.3m, leaving approximately \u00a30.4m for Amigo
\nHoldings PLC. This amount was too small to support a further Scheme payment. This will fund Amigo Holdings PLC\u2019s
\nminimal overheads and potential search for future opportunities. Amigo Holdings PLC exists as a listed company with
\nno liabilities to Scheme creditors.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:213800PUHEBLCWDW9T74",
"period": "2024-04-01T00:00:00/2025-10-01T00:00:00"
}
},
"Tag95": {
"value": "\n7. Other payables
\n
\n3
\n0
\n
\nSep
\n
\n2
\n5
\n31 Mar 2
\n4
\n \u00a3m
\n\u00a3m
\nAmounts owed to
\nthird parties
\n
\n0.4
\n-
\nAmounts owed to
\nGroup undertakings
\n
\n-
\n71.0
\nAccruals and deferred income
\n 0.4
\n0.1
\n 0.8
\n71.1
\n
\nAs explained further in note 12, the \u00a30.4m owed to Amigo Management Services (in liquidation) has been reclassified
\nas a third-party loan balance at the period end. This loan arose from the transfer of residual funds to Amigo Holdings
\nPLC from the subsidiaries prior to entering liquidation (note 6),
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:213800PUHEBLCWDW9T74",
"period": "2024-04-01T00:00:00/2025-10-01T00:00:00"
}
},
"Tag96": {
"value": "\n
\n\n
8. Share capital
\n
On 4 July 2018 the Company\u2019s shares were admitted to trading on the London Stock Exchange. Immediately prior to
\n
admission the shareholder loan notes were converted to equity, increasing the share capital of the business to
\n
475.3m ordinary shares and increasing net assets by \u00a3207.2m. On 28 March 2024 Amigo announced that
\n
Peterhouse Capital Limited arranged for the placing of 95,019,200 new ordinary shares of 0.25p each fully paid,
\n
ranking pari passu in all respects with the existing issued ordinary shares. On 5 April 2024, 23,766,400 of these
\n
shares (\u201cFirst Placing Shares\u201d) were admitted for listing on the Equity Shares (Commercial Companies) Category of
\n
the Official List and to trading on the main market for listed securities of the London Stock Exchange. The remaining
\n
71,252,800 shares (\u201cSecond Placing Shares\u201d) were admitted for listing on 9 May 2024.
\n
\n
On 11 July 2025 the 41,000 deferred ordinary shares of \u00a30.24 each were cancelled.
\n
\n\n
\n\n\n\n
\n\n
\n
Allotted and called up shares at par value
\n
\n
\n
3
\n
0
\n
\n
Sep
\n
\n
2
\n
5
\n
\n
\n
\u00a3\u2019000
\n
Total
\n
41,000 deferred ordinary shares of \u00a30.24 each
\n
\n
-
\n
570,352,960 ordinary shares of 0.25p each 1,426
\n
1,426
\n
\n
\n
\n
31 Mar 2
\n
4
\n
\n
\n
\u00a3\u2019000
\n
Total
\n
41,000 deferred ordinary shares of \u00a30.24
\n
each
\n
\n
10
\n
475,333,760 ordinary shares of 0.25p each 1,188
\n
1,198
\n
\n
\n
Ordinary A Ordinary B Ordinary C Ordinary D Ordinary Total
\n
\n
Number
\n
Number
\n
Number
\n
Number
\n
Number
\n
Number
\n
At 31 March 2018
\n
\n
803,574
\n
41,000
\n
97,500
\n
57,926
\n
-
\n
1,000,000
\n
Subdivision
\n
\n
(803,574)
\n
(41,000)
\n
(97,500)
\n
(57,926)
\n
400,000,000
\n
399,000,000
\n
Shareholder loan note
\n
conversion - - - - 75,333,760 75,333,760
\n
At 31 March 2019
\n
- - - - 475,333,760 475,333,760
\n
At 31 March 2020
\n
- - - - 475,333,760 475,333,760
\n
At 31 March
\n
2021 - - - - 475,333,760 475,333,760
\n
At 31 March 2022
\n
- - - - 475,333,760 475,333,760
\n
At 31 March 2023
\n
- - - - 475,333,760 475,333,760
\n
At 31 March 2024
\n
- - - - 475,333,760 475,333,760
\n
S
\n
hares issued
\n
\n
95,019,200 95,019,200
\n
At 30 September 2025
\n
\n
- - - -
\n
570,352,960 570,352,960
\n
\n
Ordinary shares
\n
The holders of ordinary shares are entitled to receive dividends as declared from time to time and are entitled to one
\n
vote per share at general meetings of the Company. Each ordinary share in the capital of the Company ranks equally
\n
in all respects and no shareholder holds shares carrying special rights relating to the control of the Company. The
\n
nominal value of shares in issue is shown in share capital, with any additional consideration for those shares shown
\n
in share premium.
\n
Deferred shares
\n
At the time of the IPO and subdivision the 41,000 ordinary B shares were split into 16,400,000 ordinary shares of
\n
0.25p and 41,000 deferred shares of \u00a30.24. The deferred shares did not carry any rights to receive any profits of the
\n
Company or any rights to vote at a general meeting. Prior to the subdivision the ordinary B shares had 1.24 votes per
\n
share; all other shares had one vote per share. These deferred shares were cancelled on 11 July 2025.
\n
\n
Dividends
\n
Dividends are recognised through equity, on the earlier of their approval by the Company\u2019s shareholders or their
\n
payment.
\n
The Board has decided that it will not propose a final dividend payment for the period ended 30 September 2025
\n
(2024: \u00a3nil).
\n
\n\n
\n
\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:213800PUHEBLCWDW9T74",
"period": "2024-04-01T00:00:00/2025-10-01T00:00:00"
}
},
"Tag98": {
"value": "\n8. Share capital
\nOn 4 July 2018 the Company\u2019s shares were admitted to trading on the London Stock Exchange. Immediately prior to
\nadmission the shareholder loan notes were converted to equity, increasing the share capital of the business to
\n475.3m ordinary shares and increasing net assets by \u00a3207.2m. On 28 March 2024 Amigo announced that
\nPeterhouse Capital Limited arranged for the placing of 95,019,200 new ordinary shares of 0.25p each fully paid,
\nranking pari passu in all respects with the existing issued ordinary shares. On 5 April 2024, 23,766,400 of these
\nshares (\u201cFirst Placing Shares\u201d) were admitted for listing on the Equity Shares (Commercial Companies) Category of
\nthe Official List and to trading on the main market for listed securities of the London Stock Exchange. The remaining
\n71,252,800 shares (\u201cSecond Placing Shares\u201d) were admitted for listing on 9 May 2024.
\n
\nOn 11 July 2025 the 41,000 deferred ordinary shares of \u00a30.24 each were cancelled.
\n
\n\n\n
\nAllotted and called up shares at par value
\n
\n
\n3
\n0
\n
\nSep
\n
\n2
\n5
\n
\n
\n\u00a3\u2019000
\n Total
\n41,000 deferred ordinary shares of \u00a30.24 each
\n
\n-
\n570,352,960 ordinary shares of 0.25p each 1,426
\n 1,426
\n
\n
\n
\n31 Mar 2
\n4
\n
\n
\n\u00a3\u2019000
\n Total
\n41,000 deferred ordinary shares of \u00a30.24
\neach
\n
\n10
\n475,333,760 ordinary shares of 0.25p each 1,188
\n 1,198
\n
\n
\nOrdinary A Ordinary B Ordinary C Ordinary D Ordinary Total
\n
\nNumber
\nNumber
\nNumber
\nNumber
\nNumber
\nNumber
\nAt 31 March 2018
\n
\n803,574
\n41,000
\n97,500
\n57,926
\n-
\n1,000,000
\nSubdivision
\n
\n(803,574)
\n(41,000)
\n(97,500)
\n(57,926)
\n400,000,000
\n399,000,000
\nShareholder loan note
\nconversion - - - - 75,333,760 75,333,760
\nAt 31 March 2019
\n - - - - 475,333,760 475,333,760
\nAt 31 March 2020
\n - - - - 475,333,760 475,333,760
\nAt 31 March
\n2021 - - - - 475,333,760 475,333,760
\nAt 31 March 2022
\n - - - - 475,333,760 475,333,760
\nAt 31 March 2023
\n - - - - 475,333,760 475,333,760
\nAt 31 March 2024
\n - - - - 475,333,760 475,333,760
\nS
\nhares issued
\n
\n95,019,200 95,019,200
\nAt 30 September 2025
\n
\n- - - -
\n570,352,960 570,352,960
\n
\nOrdinary shares
\nThe holders of ordinary shares are entitled to receive dividends as declared from time to time and are entitled to one
\nvote per share at general meetings of the Company. Each ordinary share in the capital of the Company ranks equally
\nin all respects and no shareholder holds shares carrying special rights relating to the control of the Company. The
\nnominal value of shares in issue is shown in share capital, with any additional consideration for those shares shown
\nin share premium.
\nDeferred shares
\nAt the time of the IPO and subdivision the 41,000 ordinary B shares were split into 16,400,000 ordinary shares of
\n0.25p and 41,000 deferred shares of \u00a30.24. The deferred shares did not carry any rights to receive any profits of the
\nCompany or any rights to vote at a general meeting. Prior to the subdivision the ordinary B shares had 1.24 votes per
\nshare; all other shares had one vote per share. These deferred shares were cancelled on 11 July 2025.
\n\n
Dividends
\n
Dividends are recognised through equity, on the earlier of their approval by the Company\u2019s shareholders or their
\n
payment.
\n
The Board has decided that it will not propose a final dividend payment for the period ended 30 September 2025
\n
(2024: \u00a3nil).
\n
\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:213800PUHEBLCWDW9T74",
"period": "2024-04-01T00:00:00/2025-10-01T00:00:00"
}
},
"Tag100": {
"value": "\nDividends
\nDividends are recognised through equity, on the earlier of their approval by the Company\u2019s shareholders or their
\npayment.
\nThe Board has decided that it will not propose a final dividend payment for the period ended 30 September 2025
\n(2024: \u00a3nil).
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:213800PUHEBLCWDW9T74",
"period": "2024-04-01T00:00:00/2025-10-01T00:00:00"
}
},
"Tag101": {
"value": "\n9. New standards and interpretations
\nThe following standards, amendments to standards and interpretations are newly effective in the period. There has
\nbeen no significant impact to the Company as a result of their issue.
\n
\n\u2022 Amendment to IAS 1 \u2013 Non-current liabilities with covenants
\n\u2022 Amendment to IFRS 16 \u2013 Leases on sale and leaseback
\n\u2022 Amendment to IAS 7 and IFRS 7 \u2013 Supplier finance
\n\u2022 IFRS S1 \u2013 General requirements for disclosure of sustainability-related financial information
\n\u2022 IFRS S2 \u2013 Climate-related disclosures
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations",
"language": "en",
"entity": "scheme:213800PUHEBLCWDW9T74",
"period": "2024-04-01T00:00:00/2025-10-01T00:00:00"
}
},
"Tag102": {
"value": "\nOther standards
\nThe IASB has also issued the following standards, amendments to standards and interpretations that will be effective
\nfrom 1 January 2025, however these have not been early adopted by the Company. The Company does not expect
\nany significant impact on its consolidated financial statements from these amendments.
\n\u2022 Amendment to IAS 21 \u2013 Lack of exchangeability
\n\u2022 Amendments to the SASB standards to enhance their international applicability
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations",
"language": "en",
"entity": "scheme:213800PUHEBLCWDW9T74",
"period": "2024-04-01T00:00:00/2025-10-01T00:00:00"
}
},
"Tag103": {
"value": "\n10. Investment in subsidiaries
\nThe following were subsidiary undertakings of the Company and included undertakings registered or incorporated up
\nto the date of the Directors\u2019 Report as indicated. Unless otherwise indicated all Group owned shares are ordinary. All
\nentities were subsidiaries on the basis of 100% ownership and shareholding.
\nAs part of the orderly wind down of activities of the Group, on 29 September 2025, all of Amigo's subsidiaries have
\nappointed Chris Laverty and Sean Croston of Grant Thornton UK Advisory & Tax LLP as joint liquidators to carry out
\nsolvent members' voluntary liquidations of the Company's subsidiaries.
\n
\n
\nClass of
\nOwnership
\n
\nOwnership
\nName
\nCountry of
\nincorporation shares held
\n30 Sep
\n
\n2025
\n
\n31 Mar
\nch
\n202
\n4
\nPrincipal activity
\nDirect holding
\n
\n
\nAmigo Loans Group Ltd
\n1,2,
\n
\nUnited Kingdom
\nOrdinary
\n-
\n
\n100%
\nHolding company
\nAmigo Loans Holdings Ltd
\n1,3,4
\n United Kingdom Ordinary -
\n
\n100%
\nHolding company
\nALL Scheme Ltd
\n1,4
\n
\nUnited Kingdom
\nOrdinary
\n-
\n
\n100%
\nSpecial purpose
\nvehicle
\n
\nIndirect holdings
\n
\n
\n
\n
\nAmigo Loans Ltd
\n1,4
\n United Kingdom Ordinary -
\n
\n100%
\nTrading company
\nAmigo
\nM
\nanagement Services Ltd
\n1,4
\n
\nUnited Kingdom
\nOrdinary
\n-
\n
\n100%
\nTrading company
\n
\n
\n1
\n
\nRegistered at 71-75 Shelton Street, Covent Garden, London, United Kingdom, WC2H 9JQ.
\n2
\n
\nLiquidators appointed on 28 March 2025
\n3
\n
\nBecame direct holding in March 2025
\n4
\n
\nLiquidators appointed on 29 September 2025
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:213800PUHEBLCWDW9T74",
"period": "2024-04-01T00:00:00/2025-10-01T00:00:00"
}
},
"Tag104": {
"value": "\n
\n\n
11. Capital commitments
\n
The Company had no capital commitments as at 30 September 2025 (2024: \u00a3nil).
\n
\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800PUHEBLCWDW9T74",
"period": "2024-04-01T00:00:00/2025-10-01T00:00:00"
}
},
"Tag105": {
"value": "\n11. Capital commitments
\nThe Company had no capital commitments as at 30 September 2025 (2024: \u00a3nil).
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
"language": "en",
"entity": "scheme:213800PUHEBLCWDW9T74",
"period": "2024-04-01T00:00:00/2025-10-01T00:00:00"
}
},
"Tag106": {
"value": "\n
\n\n
12. Related party transactions
\n
The Company received charges from and made charges to its 100% owned subsidiaries. Amounts owed to Group
\n
undertakings are considered non-recoverable and were waived in the period to 30 September 2025.
\n
\n
As part of the
\n
liquidation of the Scheme business, all residual free cash totalling \u00a30.7m, was lent to Amigo for a period of twelve
\n
months (the \u201cLoan Term\u201d). Amigo gave the Scheme businesses/the liquidators an indemnity to pay all cost of
\n
liquidating the Scheme businesses. These costs were estimated to total \u00a30.3m, leaving a net loan, after set-off, of
\n
\u00a30.4m (which remains a contingent liability). This loan can be called in at the end of the Loan Term. However, this
\n
money would be immediately returned to Amigo (as the final beneficial shareholder) following the solvent liquidation
\n
of the Scheme businesses. This \u00a30.4m is designated as a third-party loan balance at the period end, since Amigo
\n
Holdings PLC no longer exerts control over the subsidiaries now that they are in liquidation.
\n
\n
Amigo
\n
Loans
\n
\n
Ltd
\n
\n
(66.3)
\n
\n
-
\n
\n
-
\n
\n
66.3
\n
\n
-
\n
\n
-
\n
\n
Amigo Management Services Ltd
\n
\n
\n
(
\n
4.7
\n
)
\n
\n
- (0.7)
\n
5.0
\n
\n
(0.4)
\n
\n
\n
(0.4)
\n
\n
Amigo Loans Ltd
\n
(66.
\n
0
\n
)
\n
(0.3)
\n
-
\n
\n
(66.3)
\n
(66.3)
\n
Amigo Management Services Ltd
\n
\n
(4.
\n
4
\n
)
\n
\n
-
\n
(0.3)
\n
-
\n
\n
(4.7)
\n
\n
(4.7)
\n
\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
"language": "en",
"entity": "scheme:213800PUHEBLCWDW9T74",
"period": "2024-04-01T00:00:00/2025-10-01T00:00:00"
}
},
"Tag107": {
"value": "\n12. Related party transactions
\nThe Company received charges from and made charges to its 100% owned subsidiaries. Amounts owed to Group
\nundertakings are considered non-recoverable and were waived in the period to 30 September 2025.
\n
\nAs part of the
\nliquidation of the Scheme business, all residual free cash totalling \u00a30.7m, was lent to Amigo for a period of twelve
\nmonths (the \u201cLoan Term\u201d). Amigo gave the Scheme businesses/the liquidators an indemnity to pay all cost of
\nliquidating the Scheme businesses. These costs were estimated to total \u00a30.3m, leaving a net loan, after set-off, of
\n\u00a30.4m (which remains a contingent liability). This loan can be called in at the end of the Loan Term. However, this
\nmoney would be immediately returned to Amigo (as the final beneficial shareholder) following the solvent liquidation
\nof the Scheme businesses. This \u00a30.4m is designated as a third-party loan balance at the period end, since Amigo
\nHoldings PLC no longer exerts control over the subsidiaries now that they are in liquidation.
\n
\nAmigo
\nLoans
\n
\nLtd
\n
\n(66.3)
\n
\n-
\n
\n-
\n
\n66.3
\n
\n-
\n
\n-
\n
\nAmigo Management Services Ltd
\n
\n
\n(
\n4.7
\n)
\n
\n- (0.7)
\n5.0
\n
\n(0.4)
\n
\n
\n(0.4)
\n
\nAmigo Loans Ltd
\n(66.
\n0
\n)
\n(0.3)
\n-
\n
\n(66.3)
\n(66.3)
\nAmigo Management Services Ltd
\n
\n(4.
\n4
\n)
\n
\n-
\n(0.3)
\n-
\n
\n(4.7)
\n
\n(4.7)
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:213800PUHEBLCWDW9T74",
"period": "2024-04-01T00:00:00/2025-10-01T00:00:00"
}
},
"Tag108": {
"value": "\n13. Post balance sheet events
\nAppointment of Board consultant
\nOn 27 October 2025, Amigo announced that it had appointed Craig Ransley (\u201cCraig\u201d) as a Board consultant to assist
\nthe Board in identifying and pursuing a reverse takeover in the mining sector.
\n
\nUnder Craig's consultancy agreement, Amigo agreed that if Craig successfully introduced investors that irrevocably
\nagreed to subscribe for a \u00a31.5 million capital raise, then Amigo would pay Craig a fee of \u00a3200,000. Craig agreed to
\nuse the fee to subscribe for 57,035,200 Amigo new ordinary shares of 0.25p each fully paid (\u201cFee Shares\u201d) at an
\nissue price of 0.3507p per Fee Share.
\n
\nOn 14 November 2025, Amigo announced that Craig had successfully introduced investors that irrevocably agreed to
\nsubscribe for up to \u00a31.5 million of unlisted convertible loan notes (\u201cLoan Notes\u201d). Therefore, Amigo paid the \u00a3200,000
\nto Craig who used that money to subscribe for the Fee Shares.
\n
\nRisk capital raise of \u00a31.5m from institutional investors
\nOn 14 November 2025, Amigo announced that institutional investors had irrevocably agreed to subscribe for up to
\n\u00a31.5 million of unlisted convertible loan notes (\u201cLoan Notes\u201d). The Loan Notes are convertible at a price of 0.3p per
\nAmigo new ordinary share of 0.25p each fully paid into a maximum of 500,000,000 Amigo new ordinary shares of
\n0.25p each fully paid (\u201dConversion Shares\u201d). The subscription for the Loan Notes is subject only to approval by
\nshareholders at a General Meeting. The Loan Notes are mandatorily convertible by Amigo in two tranches:
\n\u00b7 First Tranche - Amigo will convert up to \u00a31,125,000 of the Loan Notes into a maximum of 375,000,000
\nConversion Shares on 19 January 2026.
\n\u00b7 Second Tranche - The balance of the Loan Notes, which will convert into a further 125,000,000 Conversion
\nShares, will only be converted by Amigo on publication of a prospectus, most likely in respect of any RTO, or as
\notherwise permitted subsequently under the Prospectus Rules.
\n
\nRisk capital raise from existing shareholders
\nOn 26 November 2025 Amigo announced that it will enable existing shareholders to participate and buy new ordinary
\nshares in the capital raise at the same price as the Loan Notes through the Winterflood Retail Access Platform to
\nraise up to \u00a3188,100 subject also to approval by shareholders at a General Meeting.
\n
\nGeneral Meeting to be held
\nOn 26 November 2025, Amigo announced that it will hold a general meeting to consider and vote on a resolution
\nrelating to the above proposals on 19 December 2025.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:213800PUHEBLCWDW9T74",
"period": "2024-04-01T00:00:00/2025-10-01T00:00:00"
}
},
"Tag46": {
"value": "public company limited",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:213800PUHEBLCWDW9T74",
"period": "2024-04-01T00:00:00/2025-10-01T00:00:00"
}
},
"Tag47": {
"value": "\n71-75 Shelton Street \nCovent Garden \nLondon, United Kingdom \nWC2H 9JQ\n",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:213800PUHEBLCWDW9T74",
"period": "2024-04-01T00:00:00/2025-10-01T00:00:00"
}
}
}
}