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Registered Number: 12662809
England and Wales

 

 

 

REGENT PORTFOLIO LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 February 2022

End date: 31 January 2023
Director Moses Schreiber
Registered Number 12662809
Registered Office 147 STAMFORD HILL
LONDON ENGLAND
N16 5LG
1
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 January 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Yemes Services Ltd
31 January 2023


Yemes Services Ltd
147 Stamford Hill
London
N16 5LG
23 October 2023
2
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Investments 3 2,875,388    2,875,388 
2,875,388    2,875,388 
Current assets      
Debtors 4   5,703 
Cash at bank and in hand 238,408    190,605 
238,408    196,308 
Creditors: amount falling due within one year 5 (169,839)   (96,624)
Net current assets 68,569    99,684 
 
Total assets less current liabilities 2,943,957    2,975,072 
Creditors: amount falling due after more than one year 6 (2,736,506)   (2,876,505)
Net assets 207,451    98,567 
 

Capital and reserves
     
Profit and loss account 207,451    98,567 
Shareholder's funds 207,451    98,567 
 


For the year ended 31 January 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 23 October 2023 and were signed by:


-------------------------------
Moses Schreiber
Director
3
General Information
REGENT PORTFOLIO LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12662809, registration address 147 STAMFORD HILL, LONDON ENGLAND, N16 5LG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Preference dividends
Where preference shares are classed as liabilities rather than equity any preference dividends paid are included in interest payable and similar charges within the income statement.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
2.

Average number of employees

Average number of employees during the year was 0 (2022 : 0).
3.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 February 2022 2,875,388    2,875,388 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 31 January 2023 2,875,388    2,875,388 

4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors   5,703 
  5,703 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 30,492    41,808 
Corporation Tax 6,435    23,121 
Other Creditors (1)   (409)
Yemes loan 65,892    4,254 
Other loans 31,231   
Rent deposit 3,990   
VAT 31,800    27,850 
169,839    96,624 

6.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts (secured) 1,762,755    1,762,755 
Loan Account 970,001    1,110,000 
Directors' Loan Accounts 3,750    3,750 
2,736,506    2,876,505 

7.

Share Capital

Allotted, called up and partly paid
2023
£
  2022
£
100 Class A shares of £0.01 each  
 

4