REGISTERED NUMBER: 07943513 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Regal Build Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A P Gibson

SECRETARY:

Miss A L Hewitson

REGISTERED OFFICE:

Unit H3 Station Road Industrial Estate

Elmswell

Bury St. Edmunds

Suffolk

IP30 9HR

REGISTERED NUMBER:

07943513 (England and Wales)

FIXED ASSETS

Tangible assets

4

309,257

372,452

CURRENT ASSETS

Stocks

47,000

234,142

Debtors

5

398,486

226,315

Cash at bank

441,478

152

886,964

460,609

CREDITORS

Amounts falling due within one year

6

807,862

508,674

NET CURRENT ASSETS/(LIABILITIES)

79,102

(48,065

)

TOTAL ASSETS LESS CURRENT LIABILITIES

388,359

324,387

CREDITORS

Amounts falling due after more than one year

7

(28,435

)

(71,873

)

PROVISIONS FOR LIABILITIES

(58,759

)

(70,766

)

NET ASSETS

301,165

181,748

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

301,164

181,747

301,165

181,748

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 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 December 2025 and were signed by:

A P Gibson - Director

1.	STATUTORY INFORMATION

Regal Build 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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property - 10% on cost

Plant and machinery - 20% on reducing balance

Motor vehicles - 20% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 11 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

421,006

Additions

12,252

Disposals

(50,450

)

At 31 March 2025

382,808

DEPRECIATION

At 1 April 2024

48,554

Charge for year

48,871

Eliminated on disposal

(23,874

)

At 31 March 2025

73,551

NET BOOK VALUE

At 31 March 2025

309,257

At 31 March 2024

372,452

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2024

151,188

Disposals

(50,450

)

At 31 March 2025

100,738

DEPRECIATION

At 1 April 2024

39,954

Charge for year

20,386

Eliminated on disposal

(23,874

)

At 31 March 2025

36,466

NET BOOK VALUE

At 31 March 2025

64,272

At 31 March 2024

111,234

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

131,939

87,649

Other debtors

266,547

138,666

398,486

226,315

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

9,960

9,990

Hire purchase contracts

24,218

33,585

Trade creditors

320,634

109,130

Taxation and social security

374,246

161,109

Other creditors

78,804

194,860

807,862

508,674

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

1,707

11,677

Hire purchase contracts

26,728

60,196

28,435

71,873