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Registered number: 09039196
Regal Trading Ltd
Unaudited Financial Statements
For the Period 1 October 2022 to 31 October 2023
Accountancy Group Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09039196
31 October 2023 30 September 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 19,165,197 19,165,197
19,165,197 19,165,197
CURRENT ASSETS
Debtors 5 2,010,331 1,793,664
Cash at bank and in hand 8,961 27,366
2,019,292 1,821,030
Creditors: Amounts Falling Due Within One Year 6 (1,187,812 ) (916,402 )
NET CURRENT ASSETS (LIABILITIES) 831,480 904,628
TOTAL ASSETS LESS CURRENT LIABILITIES 19,996,677 20,069,825
Creditors: Amounts Falling Due After More Than One Year 7 (3,950,584 ) (4,888,381 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,476,605 ) (2,476,605 )
NET ASSETS 13,569,488 12,704,839
CAPITAL AND RESERVES
Called up share capital 8 4 4
Other reserves 11,001,733 11,001,733
Profit and Loss Account 2,567,751 1,703,102
SHAREHOLDERS' FUNDS 13,569,488 12,704,839
Page 1
Page 2
For the period ending 31 October 2023 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
30/07/2024
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 period was: NIL (2022: NIL)
- -
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 October 2022 19,165,197 2,983,869 22,149,066
As at 31 October 2023 19,165,197 2,983,869 22,149,066
Depreciation
As at 1 October 2022 - 2,983,869 2,983,869
As at 31 October 2023 - 2,983,869 2,983,869
Net Book Value
As at 31 October 2023 19,165,197 - 19,165,197
As at 1 October 2022 19,165,197 - 19,165,197
Page 3
Page 4
5. Debtors
31 October 2023 30 September 2022
£ £
Due within one year
Other debtors/Prepayments 1,593,664 1,793,664
Due after more than one year
Canterbury Homes Ltd 416,667 -
2,010,331 1,793,664
6. Creditors: Amounts Falling Due Within One Year
31 October 2023 30 September 2022
£ £
Trade creditors 971,101 748,988
Corporation tax 215,711 166,414
Accruals 1,000 1,000
1,187,812 916,402
7. Creditors: Amounts Falling Due After More Than One Year
31 October 2023 30 September 2022
£ £
Regal Care Trading Ltd 3,414,096 4,888,381
Canterbury Homes Ltd 536,488 -
3,950,584 4,888,381
8. Share Capital
31 October 2023 30 September 2022
£ £
Allotted, Called up and fully paid 4 4
Page 4