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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
Page
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Regan Management Limited Company Information for the year ended 30 April 2025
Director
Leigh Ann Regan
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
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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
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Regan Management Limited Statement of financial position as at 30 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
161,518 
166,384 
Investments
- 
1 
161,518 
166,385 
Current assets
Debtors
16,466 
47,688 
Cash at bank and in hand
13,751 
14,990 
30,217 
62,678 
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
Deferred tax
(270)
(228)
Net liabilities
(61,875)
(68,044)
Capital and reserves
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
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Regan Management Limited Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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
Deferred taxation
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.
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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 
Additions
- 
1,667 
- 
1,667 
At 30 April 2025
165,000 
29,526 
6,916 
201,442 
Depreciation
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 
Net book value
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 1 May 2024
1 
Disposals
(1)
Valuation at 30 April 2025
- 
The company was the parent company of The Casablanca Club & Cafe' Ltd (14115683). The subsidiary company dissolved in 2025.
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
- 
29,929 
Accrued income and prepayments
10,936 
12,044 
Other debtors
5,530 
5,715 
16,466 
47,688 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
69,778 
77,841 
VAT
31,014 
22,973 
Trade creditors
- 
336 
Taxes and social security
17,736 
18,004 
Other creditors
14,832 
17,155 
Accruals
1,000 
1,100 
134,360 
137,409 
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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 
£ 
£ 
Bank loans
118,980 
99,440 
Amounts owed to group undertakings and other participating interests
- 
8,045 
Loans from directors
- 
51,985 
118,980 
159,470 
9
Share capital
2025 
2024 
£ 
£ 
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).
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