| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 JULY 2025 |
| FOR |
| THE OLD REGENT LTD |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 JULY 2025 |
| FOR |
| THE OLD REGENT LTD |
| THE OLD REGENT LTD (REGISTERED NUMBER: 07500835) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 JULY 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| THE OLD REGENT LTD |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 31 JULY 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 12 High Street |
| Stanford le Hope |
| Essex |
| SS17 0EY |
| THE OLD REGENT LTD (REGISTERED NUMBER: 07500835) |
| BALANCE SHEET |
| 31 JULY 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Stocks | 6 |
| Debtors | 7 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES | 9 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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 OLD REGENT LTD (REGISTERED NUMBER: 07500835) |
| BALANCE SHEET - continued |
| 31 JULY 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| THE OLD REGENT LTD (REGISTERED NUMBER: 07500835) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 JULY 2025 |
| 1. | STATUTORY INFORMATION |
| The Old Regent Ltd is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | STATEMENT OF COMPLIANCE |
| 3. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities. |
| The company recognises revenue when: |
| The amount of revenue can be reliably measured, |
| it is probable that future economic benefits will flow to the entity; |
| and specific criteria have been met for each of the company's activities. |
| Tangible fixed assets |
| Capital Expenditure | - |
| Plant and machinery | - |
| Office equipment | - |
| Fixtures and fittings | - |
| FRS 102 permits the exclusion of depreciation on properties where the annual charge and accumulated depreciation charge are immaterial. Depreciation may be immaterial as a result of very long estimated useful economic lives or high residual values (or both). The director is of the opinion that this applies to the property owned by the company and accordingly has not depreciated the assets. |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Financial instruments |
| A financial instrument is a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. Basic financial instruments are initially recognised at transaction price and then subsequently at amortised cost with the exception of equity investments that are initially measured at fair value (being the transaction price excluding any transaction costs) with subsequent measurements at fair value, with changes recognised in profit and loss. |
| THE OLD REGENT LTD (REGISTERED NUMBER: 07500835) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 JULY 2025 |
| 3. | ACCOUNTING POLICIES - continued |
| Taxation |
| Taxation represents the sum of tax currently payable and deferred tax. |
| The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. |
| Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. |
| Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. |
| 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. |
| 4. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 5. | TANGIBLE FIXED ASSETS |
| Freehold | Capital | Plant and |
| property | Expenditure | machinery |
| £ | £ | £ |
| COST |
| At 1 August 2024 |
| Additions |
| At 31 July 2025 |
| DEPRECIATION |
| At 1 August 2024 |
| Charge for year |
| At 31 July 2025 |
| NET BOOK VALUE |
| At 31 July 2025 |
| At 31 July 2024 |
| THE OLD REGENT LTD (REGISTERED NUMBER: 07500835) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 JULY 2025 |
| 5. | TANGIBLE FIXED ASSETS - continued |
| Fixtures |
| Office | and |
| equipment | fittings | Totals |
| £ | £ | £ |
| COST |
| At 1 August 2024 |
| Additions |
| At 31 July 2025 |
| DEPRECIATION |
| At 1 August 2024 |
| Charge for year |
| At 31 July 2025 |
| NET BOOK VALUE |
| At 31 July 2025 |
| At 31 July 2024 |
| 6. | STOCKS |
| 2025 | 2024 |
| £ | £ |
| Stocks |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Other debtors |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Corporation tax |
| Social security and other taxes |
| Other creditors |
| Directors' current accounts | 399,356 | 469,709 |
| THE OLD REGENT LTD (REGISTERED NUMBER: 07500835) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 JULY 2025 |
| 9. | PROVISIONS FOR LIABILITIES |
| 2025 | 2024 |
| £ | £ |
| Deferred tax |
| Other timing differences | 5,157 | - |
| Deferred tax | 14,008 | 14,008 |
| 19,165 | 14,008 |
| Deferred |
| tax |
| £ |
| Balance at 1 August 2024 |
| Charge to Income Statement during year |
| Balance at 31 July 2025 |
| The provision for deferred taxation is made up of accelerated capital allowances. |
| 10. | OTHER FINANCIAL COMMITMENTS |
| The Company has a total commitments, guarantees and contingencies as at year end 2025 of £9,475 (2024: £18,221) |
| Included in the above are minimum lease payments under non-cancellable operating leases, falling due as follows: |
| 2025 | 2024 |
| £ | £ |
| Within one year | 8,746 | 8,746 |
| Between one and five years | 729 | 9,475 |
| More than five years | - | - |
| 9,475 | 18,221 |