Company Registration No. 07048517 (England and Wales)
Regan Management Limited
Unaudited accounts
for the year ended 30 April 2025
Regan Management Limited
Unaudited accounts
Contents
Regan Management Limited
Company Information
for the year ended 30 April 2025
Company Number
07048517 (England and Wales)
Registered Office
59 Mount Stuart Square
Cardiff
South Glamorgan
CF10 5LR
Wales
Accountants
Evans Entwistle
Villa House
7 Herbert Terrace
Penarth
Vale of Glamorgan
CF64 2AH
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Regan Management Limited
for the year ended 30 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Regan Management Limited for the year ended 30 April 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle
Member in Practice
Villa House
7 Herbert Terrace
Penarth
Vale of Glamorgan
CF64 2AH
11 June 2025
Regan Management Limited
Statement of financial position
as at 30 April 2025
Tangible assets
161,518
166,384
Cash at bank and in hand
13,751
14,990
Creditors: amounts falling due within one year
(134,360)
(137,409)
Net current liabilities
(104,143)
(74,731)
Total assets less current liabilities
57,375
91,654
Creditors: amounts falling due after more than one year
(118,980)
(159,470)
Provisions for liabilities
Net liabilities
(61,875)
(68,044)
Called up share capital
2
2
Profit and loss account
(61,877)
(68,046)
Shareholders' funds
(61,875)
(68,044)
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 June 2025 and were signed on its behalf by
Leigh Ann Regan
Director
Company Registration No. 07048517
Regan Management Limited
Notes to the Accounts
for the year ended 30 April 2025
Regan Management Limited is a private company, limited by shares, registered in England and Wales, registration number 07048517. The registered office is 59 Mount Stuart Square, Cardiff, South Glamorgan, CF10 5LR, Wales.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents all fees receivable net of Value Added Tax where applicable.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
125 years
Fixtures & fittings
4-5 years straight line
Computer equipment
4 years straight line
Provision is made at current rates for taxation deferred in respect of all material timing differences except to the extent that, in the opinion of the directors, there is reasonable probability that the liability will not arise in the foreseeable future.
Deferred tax assets and liabilities are not discounted.
Regan Management Limited
Notes to the Accounts
for the year ended 30 April 2025
4
Tangible fixed assets
Land & buildings
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 May 2024
165,000
27,859
6,916
199,775
At 30 April 2025
165,000
29,526
6,916
201,442
At 1 May 2024
9,460
18,252
5,679
33,391
Charge for the year
1,320
4,253
960
6,533
At 30 April 2025
10,780
22,505
6,639
39,924
At 30 April 2025
154,220
7,021
277
161,518
At 30 April 2024
155,540
9,607
1,237
166,384
5
Investments
Subsidiary undertakings
Valuation at 30 April 2025
-
The company was the parent company of The Casablanca Club & Cafe' Ltd (14115683). The subsidiary company dissolved in 2025.
Amounts falling due within one year
Amounts due from group undertakings etc.
-
29,929
Accrued income and prepayments
10,936
12,044
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
69,778
77,841
Taxes and social security
17,736
18,004
Other creditors
14,832
17,155
Regan Management Limited
Notes to the Accounts
for the year ended 30 April 2025
8
Creditors: amounts falling due after more than one year
2025
2024
Amounts owed to group undertakings and other participating interests
-
8,045
Loans from directors
-
51,985
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
10
Transactions with related parties
Regan Management Ltd was related with the following companies: Regan Developments Ltd (12050238), Leigh-Ann Regan Casting Associates Ltd (06016501) and The Casablanca Club & Café Ltd (14115683) . The company was the parent company of The Casablanca Club & Café Ltd .
At the end of the financial year the company had the following balances:
The company was owed £0 (2024: £8,045) to Regan Developments Ltd.
The company was owed £0 (2023: £6,929) by Leigh-Ann Regan Casting Associates Ltd. A loan of £6,929 from the company to Leigh-Ann Regan Casting Associates Ltd was written off. The company dissolved in 2025.
The company was owed £0 (2024 £23,000) by The Casablanca Club & Café Ltd. A loan of £23,000 from the company to The Casablanca Club & Café Ltd was written off. The company dissolved in 2025.
11
Average number of employees
During the year the average number of employees was 5 (2024: 6).