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Company No: 13149256 (England and Wales)

# REGENERATIVE TECHNOLOGIES LTD

### Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

REGENERATIVE TECHNOLOGIES LTD

## Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

REGENERATIVE TECHNOLOGIES LTD

## STATEMENT OF FINANCIAL POSITION

As at 31 March 2025
REGENERATIVE TECHNOLOGIES LTD

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 March 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Current assets |  |  |  |
Debtors | 4 | 827 |  | 0
Cash at bank and in hand |  | 25,212 |  | 28,181
|  | 26,039 |  | 28,181
Creditors: amounts falling due within one year | 5 | ( 15,335) |  | ( 36,287)
Net current assets/(liabilities) |  | 10,704 |  | (8,106)
Total assets less current liabilities |  | 10,704 |  | (8,106)
Net assets/(liabilities) |  | 10,704 |  | ( 8,106)
Capital and reserves |  |  |  |
Called-up share capital | 6 | 1 |  | 1
Profit and loss account |  | 10,703 |  | ( 8,107 )
Total shareholder's funds/(deficit) |  | 10,704 |  | ( 8,106)

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Regenerative Technologies Ltd (registered number: 13149256) were approved and authorised for issue by the Board of Directors on 06 November 2025. They were signed on its behalf by:

Philip Richard Bates Director |

REGENERATIVE TECHNOLOGIES LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
REGENERATIVE TECHNOLOGIES LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Regenerative Technologies Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 3 Merfield Road, Bristol, BS4 2LD, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

In 2025 the directors made the decision that the Company would cease trading. As a result the financial statements have been prepared on a basis other than the going concern basis of preparation. The directors have included in the financial statements any provision for future costs of terminating the business, which were committed to at the balance sheet date and where appropriate the Company's assets have been written down to their net realisable value.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Statement of Financial Position date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

##### Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Computer equipment | 3 years straight line

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 1 |  | 1

#### 3. Tangible assets

| Computer equipment |  | Total
| £ |  | £
Cost |  |  |
At 01 April 2024 | 2,736 |  | 2,736
Disposals | ( 2,736) |  | ( 2,736)
At 31 March 2025 | 0 |  | 0
Accumulated depreciation |  |  |
At 01 April 2024 | 2,736 |  | 2,736
Disposals | ( 2,736) |  | ( 2,736)
At 31 March 2025 | 0 |  | 0
Net book value |  |  |
At 31 March 2025 | 0 |  | 0
At 31 March 2024 | 0 |  | 0

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Amounts owed by directors | 827 |  | 0

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 10,500 |  | 0
Amounts owed to directors | 0 |  | 15,367
Accruals and deferred income | 2,422 |  | 20,246
Taxation and social security | 2,413 |  | 674
| 15,335 |  | 36,287

There are no amounts included above in respect of which any security has been given by the small entity.

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
10,000 Ordinary shares of £ 0.0001 each | 1 |  | 1

#### 7. Related party transactions

Transactions with the entity's directors

| 2025 |  | 2024
| £ |  | £
Amounts owed to the directors | 0 |  | 15,367
Amounts owed by directors | 827 |  | 0

The loan owed by the director bears interest at 2.25% per annum and is repayable on demand.