REGISTERED NUMBER: 05016623 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

Oxford Regency Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs D Grigoriu

C M Grigoriu

M S Grigoriu

SECRETARY:

C M Grigoriu

REGISTERED OFFICE:

33 Ford Lane

Allestree

Derby

DE22 2EY

REGISTERED NUMBER:

05016623 (England and Wales)

ACCOUNTANTS:

Mabe Allen LLP

Chartered Accountants

The Old Manse

29 St. Mary Street

Ilkeston

Derbyshire

DE7 8AB

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

-

-

Investment property

6

3,896,788

3,896,788

3,896,788

3,896,788

CURRENT ASSETS

Debtors

7

87,549

78,517

Cash at bank

8,965

27,211

96,514

105,728

CREDITORS

Amounts falling due within one year

8

420,809

386,929

NET CURRENT LIABILITIES

(324,295

)

(281,201

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,572,493

3,615,587

CREDITORS

Amounts falling due after more than one year

9

3,170,489

3,271,357

NET ASSETS

402,004

344,230

CAPITAL AND RESERVES

Called up share capital

11

100

100

Revaluation reserve

12

111,305

111,305

Retained earnings

290,599

232,825

SHAREHOLDERS' FUNDS

402,004

344,230

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 October 2025 and were signed on its behalf by:

C M Grigoriu - Director

1.	STATUTORY INFORMATION

Oxford Regency Limited 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

Principal accounting policies

These financial statements have been prepared in accordance with the provisions 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 Investment Properties.

Turnover

Turnover represents net invoiced rents receivable, excluding value added tax.

Goodwill

Goodwill represents the amount paid in excess of the fair value of two freehold properties, one in 2004 and one in 2006 and was amortised over its estimated useful economic life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

340,000

AMORTISATION

At 1 April 2024

and 31 March 2025

340,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2024

and 31 March 2025

524

DEPRECIATION

At 1 April 2024

and 31 March 2025

524

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

3,896,788

NET BOOK VALUE

At 31 March 2025

3,896,788

At 31 March 2024

3,896,788

Fair value at 31 March 2025 is represented by:

£

Valuation in 2006

40,877

Valuation in 2007

172,000

Valuation in 2008

62,362

Valuation in 2010

(259,000

)

Valuation in 2011

(500,000

)

Valuation in 2012

595,066

Cost

3,785,483

3,896,788

If investment properties had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

3,785,483

3,785,483

Investment properties were valued on an open market basis on 31 March 2025 by the directors .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

30,005

16,022

Other debtors

57,544

62,495

87,549

78,517

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

29,975

26,040

Taxation and social security

17,171

10,872

Other creditors

373,663

350,017

420,809

386,929

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

3,170,489

3,271,357

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Other loans

255,561

457,201

The loan is secured by way of a first legal mortgage and first fixed charge over an individual investment property.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

24

Ordinary "A"

£1

24

24

24

Ordinary "B"

£1

24

24

26

Ordinary "C"

£1

26

26

26

Ordinary "D"

£1

26

26

100

100

12.

RESERVES

Revaluation

reserve

£

At 1 April 2024

and 31 March 2025

111,305

13.	PENSION COSTS

The company contributes towards a defined contribution pension scheme. Contributions made during the year amount to £60,000 (2024 : £60,000).