Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-3102024-04-01falseNo description of principal activityfalse0falsefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 04888694 2024-04-01 2025-03-31 04888694 2023-04-01 2024-03-31 04888694 2025-03-31 04888694 2024-03-31 04888694 2023-04-01 04888694 2 2024-04-01 2025-03-31 04888694 2 2023-04-01 2024-03-31 04888694 d:CompanySecretary1 2024-04-01 2025-03-31 04888694 d:Director1 2024-04-01 2025-03-31 04888694 d:Director1 2025-03-31 04888694 d:Director2 2024-04-01 2025-03-31 04888694 d:Director2 2025-03-31 04888694 d:RegisteredOffice 2024-04-01 2025-03-31 04888694 e:LeaseholdInvestmentProperty 2024-04-01 2025-03-31 04888694 e:LeaseholdInvestmentProperty 2025-03-31 04888694 e:CurrentFinancialInstruments 2025-03-31 04888694 e:CurrentFinancialInstruments 2024-03-31 04888694 e:CurrentFinancialInstruments e:WithinOneYear 2025-03-31 04888694 e:CurrentFinancialInstruments e:WithinOneYear 2024-03-31 04888694 e:ShareCapital 2024-04-01 2025-03-31 04888694 e:ShareCapital 2025-03-31 04888694 e:ShareCapital 2023-04-01 2024-03-31 04888694 e:ShareCapital 2024-03-31 04888694 e:ShareCapital 2023-04-01 04888694 e:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 04888694 e:RetainedEarningsAccumulatedLosses 2025-03-31 04888694 e:RetainedEarningsAccumulatedLosses 2 2024-04-01 2025-03-31 04888694 e:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 04888694 e:RetainedEarningsAccumulatedLosses 2024-03-31 04888694 e:RetainedEarningsAccumulatedLosses 2023-04-01 04888694 e:RetainedEarningsAccumulatedLosses 2 2023-04-01 2024-03-31 04888694 d:FRS102 2024-04-01 2025-03-31 04888694 d:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 04888694 d:FullAccounts 2024-04-01 2025-03-31 04888694 d:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04888694 e:ShareCapital 2 2024-04-01 2025-03-31 04888694 e:ShareCapital 2 2023-04-01 2024-03-31 04888694 f:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 04888694









REGIS CONSULTANTS LTD.







UNAUDITED

DIRECTORS' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

 
REGIS CONSULTANTS LTD.
 
 
COMPANY INFORMATION


Directors
Daryl Frederick Martin (appointed 20 September 2003)
Anita Pauline Martin (appointed 15 November 2004)




Company secretary
No company secretary



Registered number
04888694



Registered office
40 Old Place
Aldwick

Bognor Regis

West Sussex

PO21 3AX





 
REGIS CONSULTANTS LTD.
 

CONTENTS



Page
Directors' Report
1
Accountants' Report
2
Statement of Comprehensive Income
3
Balance Sheet
4
Statement of Changes in Equity
5 - 6
Notes to the Financial Statements
7 - 9


 
REGIS CONSULTANTS LTD.
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 MARCH 2025

The directors present their report and the financial statements for the year ended 31 March 2025.

Directors

The directors who served during the year were:

Daryl Frederick Martin (appointed 20 September 2003)
Anita Pauline Martin (appointed 15 November 2004)

Small companies note

In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the board on 21 July 2025 and signed on its behalf.
 





Daryl Frederick Martin
Director

Page 1

 
REGIS CONSULTANTS LTD.
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF REGIS CONSULTANTS LTD.
FOR THE YEAR ENDED 31 MARCH 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of REGIS CONSULTANTS LTD. for the year ended 31 March 2025 which comprise the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants UKwe are 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/Member-in -practice-rules/.

We have not been instructed to carry out an audit or review of the financial statements of REGIS CONSULTANTS LTD.. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Kolade Andrew Alli ACMA
 
The ARK Financial Management Consultancy Ltd
10 Gatcombe Gardens
West End Hampshire
SO18 3NA
21 July 2025
Page 2

 
REGIS CONSULTANTS LTD.
 
 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 MARCH 2025

2025
2024
Note
£
£

  

Turnover
  
31,073
20,657

Gross profit
  
31,073
20,657

Administrative expenses
  
(30,607)
(5,558)

Operating profit
  
466
15,099

Tax on profit
  
(89)
(2,869)

Profit for the financial year
  
377
12,230

Other comprehensive income for the year
  

Total comprehensive income for the year
  
377
12,230

The notes on pages 7 to 9 form part of these financial statements.

Page 3

 
REGIS CONSULTANTS LTD.
REGISTERED NUMBER: 04888694

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Investment property
 3 
87,000
-

  
87,000
-

Current assets
  

Cash at bank and in hand
 4 
7,499
13,713

  
7,499
13,713

Creditors: amounts falling due within one year
 5 
(89)
(2,869)

Net current assets
  
 
 
7,410
 
 
10,844

Total assets less current liabilities
  
94,410
10,844

  

Net assets
  
94,410
10,844


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
94,408
10,842

  
94,410
10,844


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 July 2025.




Daryl Frederick Martin
Director

The notes on pages 7 to 9 form part of these financial statements.

Page 4

 
REGIS CONSULTANTS LTD.
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 April 2024
2
10,842
10,844


Comprehensive income for the year

Profit for the year

-
377
377


Other comprehensive income for the year
-
-
-


Total comprehensive income for the year
-
377
377


Contributions by and distributions to owners

Dividends: Equity capital
-
(1,000)
(1,000)

Other movement type 1
-
84,189
84,189


Total transactions with owners
-
83,189
83,189


At 31 March 2025
2
94,408
94,410


The notes on pages 7 to 9 form part of these financial statements.

Page 5

 
REGIS CONSULTANTS LTD.
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2024


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 April 2023
2
9,873
9,875


Comprehensive income for the year

Profit for the year

-
12,230
12,230


Other comprehensive income for the year
-
-
-


Total comprehensive income for the year
-
12,230
12,230


Contributions by and distributions to owners

Dividends: Equity capital
-
(17,000)
(17,000)

Other movement type 1
-
5,739
5,739


Total transactions with owners
-
(11,261)
(11,261)


At 31 March 2024
2
10,842
10,844


The notes on pages 7 to 9 form part of these financial statements.

Page 6

 
REGIS CONSULTANTS LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.Accounting policies

 
1.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
1.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 7

 
REGIS CONSULTANTS LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.Accounting policies (continued)

 
1.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
1.4

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
1.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
1.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
1.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


2.


Employees




The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).

Page 8

 
REGIS CONSULTANTS LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

3.


Investment property


Long term leasehold investment property

£



Valuation


Additions at cost
87,000



At 31 March 2025
87,000

The 2025 valuations were made by [Enter surveyor name here...], on an open market value for existing use basis.



At 31 March 2025



If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:




4.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
7,499
13,713

7,499
13,713



5.


Creditors: Amounts falling due within one year

2025
2024
£
£

Corporation tax
89
2,869

89
2,869


Page 9