REGENIFI LTD


Director	KALEEM ULLAH


Company Secretary	ZIAULLAH RAJPUT


Registered Address	Hamilton House
	4a The Avenue
	London
	E4 9LD


Registered Number	11112753 (England and Wales)

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Tangible assets	3		3,465		7,346
			3,465		7,346
Current assets
Stocks	4	732		887
Debtors	5	32,414		1,796
Cash at bank and on hand		2,996		4,367
		36,142		7,050
Creditors amounts falling due within one year	6	(59,825)		(38,772)
Net current assets (liabilities)			(23,683)		(31,722)
Total assets less current liabilities			(20,218)		(24,376)
Creditors amounts falling due after one year			(4,088)		-
Net assets			(24,306)		(24,376)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(24,406)		(24,476)
Shareholders' funds			(24,306)		(24,376)

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 30 September 2025, and are signed on its behalf by:

KALEEM ULLAH
Director
Registered Company No. 11112753

REGENIFI LTD

Notes to the Financial Statements
for the year ended 31 December 2024

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Plant and machinery	4
	Office Equipment	4

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2024		2023
	Average number of employees during the year	2		2

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 January 24	17,176
	Additions	550
	At 31 December 24	17,726
	Depreciation and impairment
	At 01 January 24	9,830
	Charge for year	4,432
	Other adjustments	(1)
	At 31 December 24	14,261
	Net book value
	At 31 December 24	3,465
	At 31 December 23	7,346

4.	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	2024	2023
	£	£
Raw materials and consumables	732	887
Total	732	887

5.	Debtors: amounts due within one year

	2024	2023
	£	£
Trade debtors / trade receivables	30,750	-
Other debtors	662	-
Prepayments and accrued income	1,002	1,796
Total	32,414	1,796


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6.	Creditors: amounts due within one year

	2024	2023
	£	£
Taxation and social security	1,267	1,559
Other creditors	54,557	33,125
Accrued liabilities and deferred income	4,001	4,088
Total	59,825	38,772


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Controlling party
	The ultimate controlling interest is held by director