Regovan K.P.S. Limited

Regovan K.P.S. Limited
Contents Page
For the year ended 31 May 2025

Company information	1
Directors' report	2
Accountants' report	3
Balance sheet	4
Notes to the financial statements	5

Regovan K.P.S. Limited
Company Information
For the year ended 31 May 2025

Directors	Rekha Rekavinder Bansil Kuljit Pal Singh Bansil
Registered Number	05466744
Registered Office	28 Hambledon Hill Epsom Surrey KT18 7BZ
Accountants	OMB Tax Limited Unit 10, Clayfield Mews Newcomen Road Tunbridge Wells TN4 9PA
Secretary	Rekha Rekavinder Bansil

1

Regovan K.P.S. Limited
Directors' Report
For the year ended 31 May 2025

Director's report and financial statements

The directors present their annual report and the financial statements for the year ended 31 May 2025.

Principal activities

The principal activity of the Company during the financial year was process hazard analysis advisory services.

Directors

The directors who served throughout the year were as follows:

Rekha Rekavinder Bansil

Kuljit Pal Singh Bansil

Statement of directors' responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and the profit or loss of the Company for that period.

In preparing these financial statements, the directors are required to:

- Select suitable accounting policies and then apply them consistently;
- Make judgements and accounting estimates that are reasonable and prudent;
- State whether applicable UK Accounting Standards have been followed (subject to any material departures disclosed); and
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume continuation.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the Company's website.

Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:

----------------------------------
Kuljit Pal Singh Bansil
Director

Date approved: 15 January 2026

2

Regovan K.P.S. Limited Accountants' Report For the year ended 31 May 2025
You consider that the Company is exempt from an audit for the year ended 31 May 2025. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the Company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the accounting records of the Company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently, we do not express any opinion on these accounts. OMB Tax Limited Unit 10, Clayfield Mews Newcomen Road Tunbridge Wells TN4 9PA 15 January 2026 3

Regovan K.P.S. Limited
Accountants' Report
For the year ended 31 May 2025

You consider that the Company is exempt from an audit for the year ended 31 May 2025.

You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the Company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the accounting records of the Company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently, we do not express any opinion on these accounts.

OMB Tax Limited
Unit 10, Clayfield Mews
Newcomen Road
Tunbridge Wells
TN4 9PA
15 January 2026

3

Registered Number: 05466744 Regovan K.P.S. Limited
Balance Sheet
As at 31 May 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	4,467	5,324
		4,467	5,324
Current assets
Debtors	4	2,406	4,482
Cash at bank and in hand		25,281	60,699
		27,687	65,181
Creditors: amount falling due within one year	5	(19,658)	(19,649)
Net current assets		8,029	45,532

Total assets less current liabilities		12,496	50,856
Creditors: amount falling due after more than one year	6	(8,358)	(18,220)
Net assets		4,138	32,636

Capital and reserves
Called up share capital	7	20	20
Profit and loss account		4,118	32,616
Shareholders' funds		4,138	32,636

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

Directors' responsibilities:

The members have not required the Company to obtain an audit of its accounts for the year in question 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 accounts.

These 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 profit and loss account has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 15 January 2026 and were signed on its behalf by:

-------------------------------
Kuljit Pal Singh Bansil
Director

4

Regovan K.P.S. Limited
Notes to the Financial Statements
For the year ended 31 May 2025

General Information

Regovan K.P.S. Limited is a private company, limited by shares, registered in England and Wales, under 05466744, at 28 Hambledon Hill, Epsom, Surrey, KT18 7BZ.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared under the historical cost convention in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the Company.

Going concern basis

The directors believe that the Company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing these financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the Company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of Corporation Tax currently payable recognised in the profit and loss account. The Company's liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted. No provision is made for Deferred Tax.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	25% Reducing Balance
Computer Equipment	25% Reducing Balance
Improvements to property	25% Reducing Balance

2.	Average number of employees Average number of employees during the year was 4 (2024 : 2).

3.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Improvements to property	Total
	£	£	£	£
At 01 June 2024	15,452	6,129	9,780	31,361
Additions	630	-	-	630
Disposals	-	-	-	-
At 31 May 2025	16,082	6,129	9,780	31,991
Depreciation
At 01 June 2024	13,887	3,480	8,670	26,037
Charge for year	548	662	277	1,487
On disposals	-	-	-	-
At 31 May 2025	14,435	4,142	8,947	27,524
Net book values
Closing balance as at 31 May 2025	1,647	1,987	833	4,467
Opening balance as at 01 June 2024	1,565	2,649	1,110	5,324

4.

Debtors: amounts falling due within one year

	2025 £	2024 £
Corporation Tax Repayable	2,300	-
VAT	106	4,482
	2,406	4,482

5.

Creditors: amount falling due within one year

	2025 £	2024 £
Taxation and Social Security	69	2,746
Other Creditors	19,589	16,903
	19,658	19,649

6.

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank Loans & Overdrafts	8,358		18,220
	8,358		18,220

7.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
20 Ordinary A shares of £1.00 each	20		20
	20		20

5

Registered Number: 05466744
England and Wales
REGOVAN K.P.S. LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 June 2024 End date: 31 May 2025