REGISTERED NUMBER: 08519192 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Regal Marketing Solutions Limited

Page

Company Information

1

Statement of Financial Position

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTORS:

Mrs S K Dosanjh

Mr P S Dosanjh

Mr A S Dosanjh

REGISTERED OFFICE:

7-9 Stafford Road

Wallington

Surrey

SM6 9AN

REGISTERED NUMBER:

08519192 (England and Wales)

ACCOUNTANTS:

BBK Partnership

Chartered Accountants

& Statutory Auditors

1 Beauchamp Court

10 Victors Way

Barnet

Hertfordshire

EN5 5TZ

FIXED ASSETS

Investments

4

1,500,001

1,500,001

CURRENT ASSETS

Debtors

5

1,359,763

742,395

Cash at bank

7,327,847

102,016

8,687,610

844,411

CREDITORS

Amounts falling due within one year

6

(7,200,489

)

(138,260

)

NET CURRENT ASSETS

1,487,121

706,151

TOTAL ASSETS LESS CURRENT LIABILITIES

2,987,122

2,206,152

CREDITORS

Amounts falling due after more than one year

7

(1,656,276

)

(1,656,277

)

NET ASSETS

1,330,846

549,875

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

1,330,746

549,775

SHAREHOLDERS' FUNDS

1,330,846

549,875

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 December 2025 and were signed on its behalf by:

Mr P S Dosanjh - Director

1.	STATUTORY INFORMATION

Regal Marketing Solutions 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.

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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,value added tax and other sales taxes.

When the outcome of a transaction can be estimated reliably, turnover from contractual agreement is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to date of the agreement.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Financial instruments

Cash and cash equivalents

Cash and cash equivalents comprises cash on hand and all deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payables are classified as current liabilities of the company does not have an unconditional right at the end of the reporting period to refer settlements of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlements for at least twelve months after the reporting date they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Going concern basis

As part of their assessment of going concern, the directors of the company have considered the liquidity position and funding requirements for at least 12 months from the date of approval of these financial statements. The directors consider it appropriate to prepare the financial statement on a going concern basis

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Provision

Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

31.3.25

31.3.24

£

£

Investment in subsidiary

1,500,001

1,500,001

Basis of valuation.

Investments in subsidiaries are stated at cost less any provision for impairment. The directors have reviewed the carrying value of the investments and are satisfied that no impairment is required as at the reporting date.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

430,269

429,865

Amounts owed by group undertakings

312,427

230,191

Amounts receivable in respect of finance leases

-

82,239

Other debtors

617,067

100

1,359,763

742,395

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Tax

122,155

60,043

VAT

4,762

77,117

Held in trust

7,070,932

-

Accruals and deferred income

2,640

1,100

7,200,489

138,260

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

1,656,276

1,656,277

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary share

1

100

100

9.

RESERVES

Retained

earnings

£

At 1 April 2024

549,775

Profit for the year

780,971

At 31 March 2025

1,330,746

10.	INVESTMENT IN SUBSIDIARIES

The company holds investments in the following subsidiary undertakings as at 31/03/2025.

Welcome Energy Limited

-100 %,of shares

T-Mac Technologies Limited

-100 %,of shares

11.	RELATED PARTY DISCLOSURES

Included within other debtors is £312,427 (2024; £248,387) being amounts recoverable from the company’s subsidiary undertaking Welcome Energy Limited.

Also included within other debtors are amounts receivable from companies under common control by virtue of their shareholding:

Hungry Bear Holding Ltd - £566,741.

The Dosanjh Foundation Ltd - £50,226.

Included within other creditors are amounts payable to companies under common control by virtue of their shareholding:

Monarch Partnership Ltd - £23,795 (2024; £15,713).

During the financial year the directors of the Company, did not receive any remuneration, salary, fees, or other benefits from the Company in respect of their services as a director or in any other capacity. No amounts were paid to or accrued for the benefit of the director, either directly or indirectly, through any related entities.

12.	EXEMPTION FROM CONSOLIDATION ACCOUNTS

Under Section 399(2) of the Companies Act 2006, this group is exempt from preparing consolidated financial statements, as it qualifies as a small group.