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REGISTERED NUMBER: 09794425 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

REGENCY PROPERTY HOLDINGS LTD

REGENCY PROPERTY HOLDINGS LTD (REGISTERED NUMBER: 09794425)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


REGENCY PROPERTY HOLDINGS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: D Perkin
N E Perkin





SECRETARY: Mrs S Perkin





REGISTERED OFFICE: Unit B
(Marshalls of Evesham Transport Site)
Pershore Airfield, Long Lane
Throckmorton, Pershore
Worcestershire
WR10 2JH





REGISTERED NUMBER: 09794425 (England and Wales)





ACCOUNTANTS: Randall & Payne LLP
Chartered Accountants
Chargrove House
Shurdington Road
Cheltenham
Gloucestershire
GL51 4GA

REGENCY PROPERTY HOLDINGS LTD (REGISTERED NUMBER: 09794425)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - -
Investment property 5 700,000 700,000
700,000 700,000

CURRENT ASSETS
Debtors 6 2,913 3,125
Cash at bank 2,722 6,732
5,635 9,857
CREDITORS
Amounts falling due within one year 7 164,135 161,510
NET CURRENT LIABILITIES (158,500 ) (151,653 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

541,500

548,347

CREDITORS
Amounts falling due after more than one
year

8

(341,218

)

(354,482

)

PROVISIONS FOR LIABILITIES (24,571 ) (18,674 )
NET ASSETS 175,711 175,191

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 175,709 175,189
SHAREHOLDERS' FUNDS 175,711 175,191

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

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

The directors acknowledge their 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.

REGENCY PROPERTY HOLDINGS LTD (REGISTERED NUMBER: 09794425)

BALANCE SHEET - continued
30 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 June 2025 and were signed on its behalf by:




D Perkin - Director



N E Perkin - Director


REGENCY PROPERTY HOLDINGS LTD (REGISTERED NUMBER: 09794425)

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

1. STATUTORY INFORMATION

Regency Property Holdings Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provision of section 1A "Small entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover represents rental income due for the year. Revenue is recognised as it received.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments
Financial Instruments are classified by the directors as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Going concern
There are no material uncertainties regarding the company's ability to continue as a going concern.

REGENCY PROPERTY HOLDINGS LTD (REGISTERED NUMBER: 09794425)

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

2. ACCOUNTING POLICIES - continued

Provisions
Provisions are recognised only where a present obligation exists as a result of a past transaction or event at or prior to the balance sheet date. In addition, a provision is only recognised where the amounts involved can be reliably estimated. Where material, provisions are calculated on a discounted basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 October 2023
and 30 September 2024 7,647
DEPRECIATION
At 1 October 2023
and 30 September 2024 7,647
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 October 2023
and 30 September 2024 700,000
NET BOOK VALUE
At 30 September 2024 700,000
At 30 September 2023 700,000

Fair value at 30 September 2024 is represented by:
£   
Valuation in 2023 700,000

The investment property was revalued in 2023 by the directors. The valuation was based on current market value. The directors consider that there has been no material change in value from the balance sheet date to the revaluation date.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Prepayments and accrued income 2,913 3,125

REGENCY PROPERTY HOLDINGS LTD (REGISTERED NUMBER: 09794425)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Corporation Tax 1,505 506
Other creditors 125,634 125,634
Directors' loan accounts 35,994 35,370
Accruals and deferred income 1,002 -
164,135 161,510

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other loans more 5yrs non-inst 341,218 354,482

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Other loans more 5yrs non-inst 341,218 354,482

The mortgages are now on a repayment basis and are due to be paid off in 2042.

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Other loans 341,218 354,482

There is a fixed and floating charges over both properties in respect of the mortgages.

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2024 and 30 September 2023:

2024 2023
£    £   
N E Perkin
Balance outstanding at start of year (15,360 ) (15,048 )
Amounts repaid (312 ) (312 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (15,672 ) (15,360 )

D Perkin
Balance outstanding at start of year (20,010 ) (19,698 )
Amounts repaid (312 ) (312 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (20,322 ) (20,010 )

REGENCY PROPERTY HOLDINGS LTD (REGISTERED NUMBER: 09794425)

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

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

The above loans have no set repayments terms or interest accruing on them.

11. RELATED PARTY DISCLOSURES

As at 30 September 2024 £4,212 (2023: £4,212) was owed to Regency Hampers Ltd (a company under common control) and is included in other creditors.

12. CHARGES

On 19 August 2022, Paragon Bank plc registered two fixed charges over the properties owned by the company. Both charges contain a negative pledge.