Company registration number 15098700 (England and Wales)
THE MALTINGS REGENERATION COMPANY LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
THE MALTINGS REGENERATION COMPANY LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
THE MALTINGS REGENERATION COMPANY LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
50,000
50,000
Current assets
Debtors
(1,275)
-
0
Cash at bank and in hand
26
186
(1,249)
186
Creditors: amounts falling due within one year
4
(51,918)
(51,110)
Net current liabilities
(53,167)
(50,924)
Total assets less current liabilities
(3,167)
(924)
Provisions for liabilities
(603)
-
Net liabilities
(3,770)
(924)
Capital and reserves
Called up share capital
5
10
10
Profit and loss reserves
(3,780)
(934)
Total equity
(3,770)
(924)

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 6 January 2026
Mr J C Collingbourne
Director
Company registration number 15098700 (England and Wales)
THE MALTINGS REGENERATION COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

The Maltings Regeneration Company Limited is a private company limited by shares incorporated in England and Wales. The registered office is Bradbury House, Mission Court, Newport, Gwent, United Kingdom, NP20 2DW.

1.1
Reporting period

The previous set of financial statements were the first since incorporation and covered a period of 12 months.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land
Not depreciated
1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

THE MALTINGS REGENERATION COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
THE MALTINGS REGENERATION COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -
3
Tangible fixed assets
Land
£
Cost
At 1 September 2024 and 31 August 2025
50,000
Depreciation and impairment
At 1 September 2024 and 31 August 2025
-
0
Carrying amount
At 31 August 2025
50,000
At 31 August 2024
50,000
4
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
51,918
51,110
5
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
10
10
10
10
6
Directors' transactions

The director operates a current loan amount with the company, which is debited with payments made by the company on behalf of the director and credited with funds introduced and undrawn directors fees. At the year end, the amounts outstanding to the director was £50,356. This amount being included in creditors; amounts falling due within one year.

2025-08-31 2024-09-01 false false false 06 January 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr J C Collingbourne 15098700 2024-09-01 2025-08-31 15098700 2025-08-31 15098700 2024-08-31 15098700 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-08-31 15098700 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-08-31 15098700 core:CurrentFinancialInstruments 2025-08-31 15098700 core:CurrentFinancialInstruments 2024-08-31 15098700 core:ShareCapital 2025-08-31 15098700 core:ShareCapital 2024-08-31 15098700 core:RetainedEarningsAccumulatedLosses 2025-08-31 15098700 core:RetainedEarningsAccumulatedLosses 2024-08-31 15098700 core:ShareCapitalOrdinaryShareClass1 2025-08-31 15098700 core:ShareCapitalOrdinaryShareClass1 2024-08-31 15098700 bus:Director1 2024-09-01 2025-08-31 15098700 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-09-01 2025-08-31 15098700 2023-08-28 2024-08-31 15098700 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-08-31 15098700 bus:OrdinaryShareClass1 2024-09-01 2025-08-31 15098700 bus:OrdinaryShareClass1 2025-08-31 15098700 bus:OrdinaryShareClass1 2024-08-31 15098700 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 15098700 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 15098700 bus:FRS102 2024-09-01 2025-08-31 15098700 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 15098700 bus:FullAccounts 2024-09-01 2025-08-31 xbrli:pure xbrli:shares iso4217:GBP