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REGENCY CAPITAL GROUP LTD

Registered Number
11921999
(England and Wales)

Unaudited Financial Statements for the Period ended
28 February 2026

REGENCY CAPITAL GROUP LTD
Company Information
for the period from 1 May 2025 to 28 February 2026

Directors | JOYNER, Alexander Robert Geoffrey
| LIGHT, Thomas James
| STAPLETON, Robert John Kenneth

Registered Address | 35 Berkeley Square Mayfair
| London
| W1J 5BF

Registered Number | 11921999 (England and Wales)

REGENCY CAPITAL GROUP LTD
Balance Sheet as at
28 February 2026

| Notes | 28 Feb 2026 |  | 30 Apr 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 6,181 |  |  |  | 10,084
Tangible assets | 4 |  |  | 2,392 |  |  |  | 2,870
|  |  |  | 8,573 |  |  |  | 12,954
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 2,966 |  |  |  | 52,697 |  |
Cash at bank and on hand |  | 15,667 |  |  |  | 48,239 |  |
|  | 18,633 |  |  |  | 100,936 |  |
Creditors amounts falling due within one year | 6 | (9,887) |  |  |  | (27,009) |  |
Net current assets (liabilities) |  |  |  | 8,746 |  |  |  | 73,927
Total assets less current liabilities |  |  |  | 17,319 |  |  |  | 86,881
Creditors amounts falling due after one year | 7 |  |  | (4,910) |  |  |  | (6,153)
Provisions for liabilities |  |  |  | (1,629) |  |  |  | (2,461)
Net assets |  |  |  | 10,780 |  |  |  | 78,267
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 3 |  |  |  | 35,001
Profit and loss account |  |  |  | 10,777 |  |  |  | 43,266
Shareholders' funds |  |  |  | 10,780 |  |  |  | 78,267

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 3 March 2026, and are signed on its behalf by:
JOYNER, Alexander Robert Geoffrey Director Registered Company No. 11921999

REGENCY CAPITAL GROUP LTD
Notes to the Financial Statements
for the period ended 28 February 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 3 |  | 3

3. | Intangible assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 May 25 | 32,784
| At 28 February 26 | 32,784
| Amortisation and impairment
| At 01 May 25 | 22,700
| Charge for year | 3,903
| At 28 February 26 | 26,603
| Net book value
| At 28 February 26 | 6,181
| At 30 April 25 | 10,084

4. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 May 25 | 8,323
| At 28 February 26 | 8,323
| Depreciation and impairment
| At 01 May 25 | 5,453
| Charge for year | 478
| At 28 February 26 | 5,932
| Net book value
| At 28 February 26 | 2,392
| At 30 April 25 | 2,870

5. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 1,264 |  | 51,005
| Prepayments and accrued income | 1,702 |  | 1,692
| Total | 2,966 |  | 52,697

6. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 1,488 |  | 1,458
| Taxation and social security | 6,297 |  | 23,968
| Other creditors | 2 |  | -
| Accrued liabilities and deferred income | 2,100 |  | 1,583
| Total | 9,887 |  | 27,009

7. | Creditors: amounts due after one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 4,910 |  | 6,153
| Total | 4,910 |  | 6,153