2023-02-01 2023-11-30 false Capium Accounts Production 1.1 12662809 2023-02-01 2023-11-30 12662809 bus:FullAccounts 2023-02-01 2023-11-30 12662809 bus:FRS102 2023-02-01 2023-11-30 12662809 bus:AuditExempt-NoAccountantsReport 2023-02-01 2023-11-30 12662809 bus:SmallCompaniesRegimeForAccounts 2023-02-01 2023-11-30 12662809 bus:PrivateLimitedCompanyLtd 2023-02-01 2023-11-30 12662809 2023-02-01 2023-11-30 12662809 2023-11-30 12662809 bus:RegisteredOffice 2023-02-01 2023-11-30 12662809 core:WithinOneYear 2023-11-30 12662809 core:AfterOneYear 2023-11-30 12662809 1 2023-02-01 2023-11-30 12662809 bus:Director1 2023-02-01 2023-11-30 12662809 bus:Director1 2023-11-30 12662809 bus:Director1 2022-02-01 2023-01-31 12662809 2022-02-01 12662809 bus:LeadAgentIfApplicable 2023-02-01 2023-11-30 12662809 2022-02-01 2023-01-31 12662809 2023-01-31 12662809 core:WithinOneYear 2023-01-31 12662809 core:AfterOneYear 2023-01-31 12662809 bus:EntityAccountantsOrAuditors 2022-02-01 2023-01-31 12662809 bus:OrdinaryShareClass1 2023-02-01 2023-11-30 12662809 bus:OrdinaryShareClass1 2023-11-30 12662809 bus:OrdinaryShareClass1 2022-02-01 2023-01-31 12662809 bus:OrdinaryShareClass1 2023-01-31 12662809 core:NetGoodwill 2023-02-01 2023-11-30 12662809 core:CostValuation core:Non-currentFinancialInstruments 2023-11-30 12662809 core:CostValuation core:Non-currentFinancialInstruments 2023-01-31 12662809 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2023-11-30 12662809 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2023-11-30 12662809 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2023-11-30 12662809 core:Non-currentFinancialInstruments 2023-11-30 12662809 core:Non-currentFinancialInstruments 2023-01-31 12662809 core:RetainedEarningsAccumulatedLosses 2023-11-30 12662809 core:RetainedEarningsAccumulatedLosses 2023-01-31 12662809 dpl:Item1 2023-02-01 12662809 dpl:Item1 2023-11-30 12662809 dpl:Item1 2022-02-01 12662809 dpl:Item1 2023-01-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 12662809
England and Wales

 

 

 

REGENT PORTFOLIO LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 February 2023

End date: 30 November 2023
Director Moses Schreiber
Registered Number 12662809
Registered Office 147 STAMFORD HILL
LONDON ENGLAND
N16 5LG
1
 
 
Notes
 
2023
£
  2023
£
Fixed assets      
Investments 3 2,930,388    2,875,388 
2,930,388    2,875,388 
Current assets      
Debtors 4 1,382   
Cash at bank and in hand 330,045    238,408 
331,427    238,408 
Creditors: amount falling due within one year 5 (274,889)   (169,839)
Net current assets 56,538    68,569 
 
Total assets less current liabilities 2,986,926    2,943,957 
Creditors: amount falling due after more than one year 6 (2,736,506)   (2,736,506)
Net assets 250,420    207,451 
 

Capital and reserves
     
Profit and loss account 250,420    207,451 
Shareholders' funds 250,420    207,451 
 


For the period ended 30 November 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 period 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. 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 28 January 2025 and were signed by:


-------------------------------
Moses Schreiber
Director
2
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.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
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 period was 0 (2023 : 0).
3.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 February 2023 2,875,388    2,875,388 
Additions 55,000    55,000 
Transfer to/from tangible fixed assets  
Disposals  
At 30 November 2023 2,930,388    2,930,388 

4.

Debtors: amounts falling due within one year

2023
£
  2023
£
Other Debtors 1,382   
1,382   

5.

Creditors: amount falling due within one year

2023
£
  2023
£
Trade Creditors 123,102    30,492 
Corporation Tax 13,420    6,435 
Other Creditors 118,760    (1)
Yemes loan   65,892 
Other loans 1,039    31,231 
Rent deposit 3,990    3,990 
VAT 14,578    31,800 
274,889    169,839 

6.

Creditors: amount falling due after more than one year

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

7.

Share Capital

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

3