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Registered number: 15633049 RE:GEN YORKSHIRE AND EAST MIDLANDS LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR 31 MARCH 2025
RE:GEN YORKSHIRE AND EAST MIDLANDS LIMITED REGISTERED NUMBER: 15633049 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Tangible assets | 4 |  | 12,914
|  |  | 12,914
Current assets |  |  |
Debtors: amounts falling due within one year | 5 | 20,282 |
Cash at bank and in hand | 6 | 11,358 |
|  | 31,640 |
Creditors: amounts falling due within one year | 7 | (476,401) |
Net current (liabilities)/assets |  |  | (444,761)
Total assets less current liabilities |  |  | (431,847)
Provisions for liabilities |  |  |
Deferred tax |  | (455) |
|  |  | (455)
Net (liabilities)/assets |  |  | (432,302)
Capital and reserves |  |  |
Called up share capital |  |  | 1
Profit and loss account |  |  | (432,303)
|  |  | (432,302)
The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
G L Francis | R B Sheridan
Director | Director
Date: 22 December 2025 |
The notes on pages 2 to 7 form part of these financial statements. Page 1
RE:GEN YORKSHIRE AND EAST MIDLANDS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
1. | General information
RE:GEN Yorkshire and East Midlands Limited is a private company limited by shares incorporated in England. The address of the registered office is 3 Azure Court, Doxford International Business Park, Sunderland, United Kingdom, SR3 3BE. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS102 have been applied other than where additional disclosure is required to show a true and fair view.. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Going concern
The directors have considered a period of at least twelve months from the date of approval of these financial statements. The Company has received confirmation from its parent undertaking that it will continue to provide financial support and will not demand repayment of amounts owed for at least twelve months from approval. Taking this into account, together with forecasts and the pipeline of work, the directors consider it appropriate to prepare the financial statements on a going concern basis.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 2
RE:GEN YORKSHIRE AND EAST MIDLANDS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | Current and deferred taxation
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 25% | straight line
|  |  |  | Other fixed assets | - | 25% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 3
RE:GEN YORKSHIRE AND EAST MIDLANDS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.10 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
|  |  |  |  | 2025
|  |  |  |  | £
| Wages and salaries | 255,350
| Social security costs | 32,893
| Cost of defined contribution scheme | 13,284
|  | 301,527
| The average monthly number of employees, including the directors, during the period was as follows:
|  |  | 2025
|  |  | No.
|  | Employees | 4
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RE:GEN YORKSHIRE AND EAST MIDLANDS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Fixtures and fittings | Other fixed assets | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| Additions | 9,452 | 4,182 | 13,634
| At 31 March 2025 | 9,452 | 4,182 | 13,634
| Depreciation |  |  |
| Charge for the period on owned assets | 197 | 523 | 720
| At 31 March 2025 | 197 | 523 | 720
| Net book value |  |  |
| At 31 March 2025 | 9,255 | 3,659 | 12,914
5. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Other debtors | 18,996
| Prepayments and accrued income | 1,286
|  | 20,282
6. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 11,358
Page 5
RE:GEN YORKSHIRE AND EAST MIDLANDS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Trade creditors | 18,998
| Amounts owed to group undertakings | 420,000
| Other taxation and social security | 20,163
| Obligations under finance lease and hire purchase contracts | (3,090)
| Other creditors | 4,643
| Accruals and deferred income | 15,687
|  | 476,401
8. | Deferred taxation
|  | 2025
|  | £
| Charged to profit or loss | (455)
| At end of year | (455)
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2025
|  |  |  |  | £
| Timing differences | (455)
|  | (455)
9. | Pension commitments
The Company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £13,284. Contributions totalling £4,643 were payable to the fund at the reporting date.
10. | Related party transactions
| The company has taken the exemptions not to disclose transactions with its parent company or fellow wholly owned subsidiaries.
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RE:GEN YORKSHIRE AND EAST MIDLANDS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
11. | Controlling party
This company's parent undertaking is RE:GEN Group Ltd, a company registered in England, company number 14783030. Its registered office address is Regen House 3 Azure Court, Doxford International Business Park, Sunderland, England, SR3 3BE. The consolidated accounts of RE:GEN Group Ltd, which include RE:GEN Yorkshire and East Midlands Limited, are available to the public and may be obtained from the Register of Companies, Companies House, Crown Way, Cardiff, CF14 3UZ.
12. | Auditors' information
The auditors' report on the financial statements for the period ended 31 March 2025 was unqualified. The audit report was signed on 23 December 2025 by Simon Turner (Senior Statutory Auditor) on behalf of Armstrong Watson Audit Limited.
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