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REGISTERED NUMBER: 05059354 (England and Wales)





UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2024

FOR

REGENERATION SERVICES LIMITED

REGENERATION SERVICES LIMITED (REGISTERED NUMBER: 05059354)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


REGENERATION SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH SEPTEMBER 2024







DIRECTOR: J F Ellis





SECRETARY: Mrs S J Greenaway





REGISTERED OFFICE: 25 St Thomas Street
Winchester
Hampshire
SO23 9HJ





REGISTERED NUMBER: 05059354 (England and Wales)





ACCOUNTANTS: Martin and Company
25 St Thomas Street
Winchester
Hampshire
SO23 9HJ

REGENERATION SERVICES LIMITED (REGISTERED NUMBER: 05059354)

BALANCE SHEET
30TH SEPTEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 754,124 844,388
Investments 5 25 25
754,149 844,413

CURRENT ASSETS
Debtors 6 565,691 539,064
Cash at bank and in hand 787 787
566,478 539,851
CREDITORS
Amounts falling due within one year 7 474,553 524,909
NET CURRENT ASSETS 91,925 14,942
TOTAL ASSETS LESS CURRENT
LIABILITIES

846,074

859,355

CREDITORS
Amounts falling due after more than one
year

8

(394,711

)

(440,135

)

PROVISIONS FOR LIABILITIES (133,899 ) (121,086 )
NET ASSETS 317,464 298,134

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 317,364 298,034
SHAREHOLDERS' FUNDS 317,464 298,134

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

REGENERATION SERVICES LIMITED (REGISTERED NUMBER: 05059354)

BALANCE SHEET - continued
30TH SEPTEMBER 2024


The 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.

The financial statements were approved by the director and authorised for issue on 19th June 2025 and were signed by:





J F Ellis - Director


REGENERATION SERVICES LIMITED (REGISTERED NUMBER: 05059354)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


1. STATUTORY INFORMATION

Regeneration Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 7 ) .

REGENERATION SERVICES LIMITED (REGISTERED NUMBER: 05059354)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


4. TANGIBLE FIXED ASSETS
Improvements
to Plant and Motor
property machinery vehicles Totals
£    £    £    £   
COST
At 1st October 2023 280,668 1,566,565 100,539 1,947,772
Additions - 96,500 - 96,500
Disposals - (69,000 ) - (69,000 )
At 30th September 2024 280,668 1,594,065 100,539 1,975,272
DEPRECIATION
At 1st October 2023 103,167 942,285 57,932 1,103,384
Charge for year 14,033 110,368 4,967 129,368
Eliminated on disposal - (11,604 ) - (11,604 )
At 30th September 2024 117,200 1,041,049 62,899 1,221,148
NET BOOK VALUE
At 30th September 2024 163,468 553,016 37,640 754,124
At 30th September 2023 177,501 624,280 42,607 844,388

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1st October 2023 491,121 51,349 542,470
Additions 96,500 - 96,500
Disposals (69,000 ) - (69,000 )
At 30th September 2024 518,621 51,349 569,970
DEPRECIATION
At 1st October 2023 244,013 16,713 260,726
Charge for year 54,990 2,969 57,959
Eliminated on disposal (11,604 ) - (11,604 )
At 30th September 2024 287,399 19,682 307,081
NET BOOK VALUE
At 30th September 2024 231,222 31,667 262,889
At 30th September 2023 247,108 34,636 281,744

REGENERATION SERVICES LIMITED (REGISTERED NUMBER: 05059354)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1st October 2023
and 30th September 2024 25
NET BOOK VALUE
At 30th September 2024 25
At 30th September 2023 25

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 65,141 66,066
Other debtors 500,550 472,998
565,691 539,064

Included within other debtors is an amount owing from Trooper Leisure Limited. Regeneration Services Limited loaned £375,550 to Trooper Leisure Limited during the year ended 30th September 2021, repayments made monthly. Interest received during the year totalled £10,739.. Interest was charged at a market rate of 3.27%.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 81,974 110,974
Hire purchase contracts 43,705 50,472
Trade creditors 125,794 137,586
Taxation and social security 11,614 3,915
Other creditors 211,466 221,962
474,553 524,909

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 346,011 394,244
Hire purchase contracts 48,700 45,891
394,711 440,135

REGENERATION SERVICES LIMITED (REGISTERED NUMBER: 05059354)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2024 2023
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Natwest loan 0813 54,863 78,328
AMC TL loan 291,148 315,916
346,011 394,244