REGISTERED NUMBER: 08957855 (England and Wales)

REGRIMM LIMITED

UNAUDITED CESSATION FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2024 TO 12 SEPTEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R E Grimm

REGISTERED OFFICE:

2 Sussex Square Mews

Bristol Place

Brighton

East Sussex

BN2 5LJ

REGISTERED NUMBER:

08957855 (England and Wales)

ACCOUNTANTS:

Hartley Fowler LLP

Chartered Accountants

Pavilion View

19 New Road

Brighton

East Sussex

BN1 1EY

FIXED ASSETS

Tangible assets

4

-

3,552

CURRENT ASSETS

Debtors

5

2,648

13,063

Cash at bank

566,470

483,567

569,118

496,630

CREDITORS

Amounts falling due within one year

6

19,510

13,063

NET CURRENT ASSETS

549,608

483,567

TOTAL ASSETS LESS CURRENT LIABILITIES

549,608

487,119

PROVISIONS FOR LIABILITIES

7

-

716

NET ASSETS

549,608

486,403

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

549,607

486,402

SHAREHOLDERS' FUNDS

549,608

486,403

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 12 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 12 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 October 2025 and were signed by:

R E Grimm - Director

1.	STATUTORY INFORMATION

Regrimm 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

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Revenue is measured at fair value of the consideration received or receivable. Revenue is reduced for estimated customer refunds, rebates and other similar allowances.

Revenue from consultancy services are recognised when the service is delivered and the customer has been invoiced.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Taxation

Taxation for the period 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 period 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.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivables or payables within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 April 2024

12,972

Disposals

(12,972

)

At 12 September 2025

-

DEPRECIATION

At 1 April 2024

9,420

Charge for period

1,290

Eliminated on disposal

(10,710

)

At 12 September 2025

-

NET BOOK VALUE

At 12 September 2025

-

At 31 March 2024

3,552

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,393

12,527

Other debtors

1,255

536

2,648

13,063

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

17,187

11,970

Other creditors

2,323

1,093

19,510

13,063

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

-

716

Deferred

tax

£

Balance at 1 April 2024

716

Credit to Statement of Income and Retained Earnings during period

(716

)

Balance at 12 September 2025

-

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 12 September 2025 and the year ended 31 March 2024:

2025

2024

£

£

R E Grimm

Balance outstanding at start of period

536

-

Amounts advanced

4,892

536

Amounts repaid

(4,207

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

1,221

536