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frs-bus:PreferenceShareClass3 2020-10-01 2021-09-30 09039196 frs-bus:PreferenceShareClass3 2020-09-30 09039196 frs-bus:PreferenceShareClass3 2021-09-30 09039196 frs-bus:PreferenceShareClass4 2020-10-01 2021-09-30 09039196 frs-bus:PreferenceShareClass4 2020-09-30 09039196 frs-bus:PreferenceShareClass4 2021-09-30 09039196 frs-bus:PreferenceShareClass5 2020-10-01 2021-09-30 09039196 frs-bus:PreferenceShareClass5 2020-09-30 09039196 frs-bus:PreferenceShareClass5 2021-09-30 09039196 1 2020-10-01 2021-09-30 09039196 1 2021-09-30 09039196 1 2020-10-01 2021-09-30 09039196 frs-core:LeasedAssets 2020-10-01 2021-09-30 09039196 frs-core:OwnedAssets 2020-10-01 2021-09-30 09039196 frs-core:CurrencyRisk 2020-10-01 2021-09-30 09039196 frs-core:MarketRisk 2020-10-01 2021-09-30 09039196 frs-core:InterestRateRisk 2020-10-01 2021-09-30 09039196 frs-core:DeferredTaxation 2020-10-01 2021-09-30 09039196 frs-core:DeferredTaxation 2020-09-30 09039196 frs-core:DeferredTaxation 2021-09-30 09039196 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2021-09-30 09039196 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-09-30 09039196 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-09-30 09039196 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-09-30 09039196 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-09-30 09039196 frs-core:Share-basedPaymentsDeferredTax 2021-09-30 09039196 frs-core:TaxCreditsDeferredTax 2021-09-30 09039196 frs-core:CostValuation 2020-09-30 09039196 frs-core:AdditionsToInvestments 2021-09-30 09039196 frs-core:DisposalsRepaymentsInvestments 2021-09-30 09039196 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-09-30 09039196 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-09-30 09039196 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-09-30 09039196 frs-core:OtherIncreaseDecreaseInInvestments 2021-09-30 09039196 frs-core:CostValuation 2021-09-30 09039196 frs-core:ProvisionsForImpairmentInvestments 2020-09-30 09039196 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-09-30 09039196 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-09-30 09039196 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-09-30 09039196 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-09-30 09039196 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-09-30 09039196 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-09-30 09039196 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-09-30 09039196 frs-core:ProvisionsForImpairmentInvestments 2021-09-30 09039196 frs-core:ListedExchangeTraded 2021-09-30 09039196 frs-core:ListedExchangeTraded 2020-09-30 09039196 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-09-30 09039196 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-09-30 09039196 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-09-30 09039196 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-09-30 09039196 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-09-30 09039196 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-09-30 09039196 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-09-30 09039196 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-09-30 09039196 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-09-30 09039196 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 09039196 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 09039196 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 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frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 09039196 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 09039196 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-09-30 09039196 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 09039196 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 09039196 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 09039196 dpl-frs:CostSales 2020-10-01 2021-09-30 09039196 dpl-frs:CostSales 2020-09-30 09039196 dpl-frs:CostSales 2021-09-30 09039196 dpl-frs:DistributionCosts 2020-10-01 2021-09-30 09039196 dpl-frs:AdministrativeExpenses 2020-10-01 2021-09-30 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frs-core:Non-currentFinancialInstruments 6 2021-09-30 09039196 7 2020-10-01 2021-09-30 09039196 frs-core:CurrentFinancialInstruments 7 2021-09-30 09039196 frs-core:Non-currentFinancialInstruments 7 2021-09-30 09039196 8 2020-10-01 2021-09-30 09039196 frs-core:CurrentFinancialInstruments 8 2021-09-30 09039196 frs-core:Non-currentFinancialInstruments 8 2021-09-30 09039196 9 2020-10-01 2021-09-30 09039196 frs-core:CurrentFinancialInstruments 9 2021-09-30 09039196 frs-core:Non-currentFinancialInstruments 9 2021-09-30 09039196 10 2020-10-01 2021-09-30 09039196 frs-core:CurrentFinancialInstruments 10 2021-09-30 09039196 frs-core:Non-currentFinancialInstruments 10 2021-09-30 09039196 11 2020-10-01 2021-09-30 09039196 frs-core:CurrentFinancialInstruments 11 2021-09-30 09039196 frs-core:Non-currentFinancialInstruments 11 2021-09-30 09039196 12 2020-10-01 2021-09-30 09039196 frs-core:CurrentFinancialInstruments 12 2021-09-30 09039196 frs-core:Non-currentFinancialInstruments 12 2021-09-30 09039196 13 2020-10-01 2021-09-30 09039196 frs-core:CurrentFinancialInstruments 13 2021-09-30 09039196 frs-core:Non-currentFinancialInstruments 13 2021-09-30 09039196 14 2020-10-01 2021-09-30 09039196 frs-core:CurrentFinancialInstruments 14 2021-09-30 09039196 frs-core:Non-currentFinancialInstruments 14 2021-09-30 09039196 15 2020-10-01 2021-09-30 09039196 frs-core:CurrentFinancialInstruments 15 2021-09-30 09039196 frs-core:Non-currentFinancialInstruments 15 2021-09-30 09039196 16 2020-10-01 2021-09-30 09039196 frs-core:CurrentFinancialInstruments 16 2021-09-30 09039196 frs-core:Non-currentFinancialInstruments 16 2021-09-30 09039196 17 2020-10-01 2021-09-30 09039196 frs-core:CurrentFinancialInstruments 17 2021-09-30 09039196 frs-core:Non-currentFinancialInstruments 17 2021-09-30 09039196 18 2020-10-01 2021-09-30 09039196 frs-core:CurrentFinancialInstruments 18 2021-09-30 09039196 frs-core:Non-currentFinancialInstruments 18 2021-09-30 09039196 19 2020-10-01 2021-09-30 09039196 frs-core:CurrentFinancialInstruments 19 2021-09-30 09039196 frs-core:Non-currentFinancialInstruments 19 2021-09-30 09039196 20 2020-10-01 2021-09-30 09039196 frs-core:CurrentFinancialInstruments 20 2021-09-30 09039196 frs-core:Non-currentFinancialInstruments 20 2021-09-30 09039196 dpl-frs:Item1 2020-10-01 2021-09-30 09039196 dpl-frs:Item1 2020-09-30 09039196 dpl-frs:Item1 2021-09-30 09039196 dpl-frs:CostSales dpl-frs:Item1 2020-10-01 2021-09-30 09039196 dpl-frs:CostSales dpl-frs:Item1 2020-09-30 09039196 dpl-frs:CostSales dpl-frs:Item1 2021-09-30 09039196 dpl-frs:DistributionCosts dpl-frs:Item1 2020-10-01 2021-09-30 09039196 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-10-01 2021-09-30 09039196 dpl-frs:Item2 2020-10-01 2021-09-30 09039196 dpl-frs:Item2 2020-09-30 09039196 dpl-frs:Item2 2021-09-30 09039196 dpl-frs:CostSales dpl-frs:Item2 2020-10-01 2021-09-30 09039196 dpl-frs:CostSales dpl-frs:Item2 2020-09-30 09039196 dpl-frs:CostSales dpl-frs:Item2 2021-09-30 09039196 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Registered number: 09039196
Regal Trading Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2022
Accountancy Group Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09039196
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 19,165,197 19,165,197
19,165,197 19,165,197
CURRENT ASSETS
Debtors 5 1,793,664 -
Cash at bank and in hand 27,366 4,086,843
1,821,030 4,086,843
Creditors: Amounts Falling Due Within One Year 6 (916,402 ) (767,523 )
NET CURRENT ASSETS (LIABILITIES) 904,628 3,319,320
TOTAL ASSETS LESS CURRENT LIABILITIES 20,069,825 22,484,517
Creditors: Amounts Falling Due After More Than One Year 7 (4,888,381 ) (8,138,355 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,476,605 ) (2,476,605 )
NET ASSETS 12,704,839 11,869,557
CAPITAL AND RESERVES
Called up share capital 8 4 4
Other reserves 11,001,733 11,001,733
Profit and Loss Account 1,703,102 867,820
SHAREHOLDERS' FUNDS 12,704,839 11,869,557
Page 1
Page 2
For the year ending 30 September 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Kanagaratnam Rajakanthan
Director
29/09/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Regal Trading Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09039196 . The registered office is 30 Station Road, Orpington, BR6 0SA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,value added tax and other sales taxes.

2.3. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: NIL (2021: NIL)
- -
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 October 2021 19,165,197 2,983,869 22,149,066
As at 30 September 2022 19,165,197 2,983,869 22,149,066
Depreciation
As at 1 October 2021 - 2,983,869 2,983,869
As at 30 September 2022 - 2,983,869 2,983,869
Net Book Value
As at 30 September 2022 19,165,197 - 19,165,197
As at 1 October 2021 19,165,197 - 19,165,197
5. Debtors
2022 2021
£ £
Due within one year
Other debtors/Prepayments 1,793,664 -
1,793,664 -
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 748,988 106,000
Bank loans and overdrafts - 520,300
Corporation tax 166,414 140,223
Accruals 1,000 1,000
916,402 767,523
7. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans - 4,891,279
Regal Care Trading Ltd 4,888,381 3,247,076
4,888,381 8,138,355
8. Share Capital
2022 2021
Allotted, Called up and fully paid 4 4
Page 4