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Registered Number: 15713719
England and Wales
REGAL HOMES & INVESTMENTS LTD
Abridged Accounts
Period of accounts Start date: 10 May 2024 End date: 31 May 2025

REGAL HOMES & INVESTMENTS LTD Contents Page For the Period 10 May 2024 to 31 May 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

REGAL HOMES & INVESTMENTS LTD Accountants' Report For the Period 10 May 2024 to 31 May 2025
Report to the directors on the preparation of the unaudited statutory accounts of REGAL HOMES & INVESTMENTS LTD for the year ended 31 May 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of REGAL HOMES & INVESTMENTS LTD for the year ended 31 May 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of REGAL HOMES & INVESTMENTS LTD, as a body, in accordance with the terms of our engagement letter dated 17 March 2026. Our work has been undertaken solely to prepare for your approval the accounts of REGAL HOMES & INVESTMENTS LTD and state those matters that we have agreed to state to the Board of Directors of REGAL HOMES & INVESTMENTS LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than REGAL HOMES & INVESTMENTS LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that REGAL HOMES & INVESTMENTS LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of REGAL HOMES & INVESTMENTS LTD. You consider that REGAL HOMES & INVESTMENTS LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of REGAL HOMES & INVESTMENTS LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 May 2025. .................................................... Kavyaa Accountancy Ltd 26 Barnhurst Path Watford Hertfordshire WD19 6TT 17 March 2026 1

REGAL HOMES & INVESTMENTS LTD Statement of Financial Position As at 31 May 2025
| Notes | 2025 £
--- | --- | ---
Fixed assets |  |
Tangible fixed assets | 3 | 150,250
|  | 150,250
Current assets |  |
Debtors |  | 1
Cash at bank and in hand |  | 3,711
|  | 3,712
Creditors: amount falling due within one year |  | (50,000)
Net current assets |  | (46,288)
Total assets less current liabilities |  | 103,962
Creditors: amount falling due after more than one year |  | (105,000)
Net assets |  | (1,038)
Capital and reserves |  |
Called up share capital | 4 | 1
Profit and loss account |  | (1,039)
Shareholders' funds |  | (1,038)
For the period ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476. The director acknowledges 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 income statement has not been delivered to the Registrar of Companies. 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 by the director on 17 March 2026 and were signed by:
------------------------------- Gabriel RADULESCU Director
2

REGAL HOMES & INVESTMENTS LTD Notes to the Abridged Financial Statements For the Period 10 May 2024 to 31 May 2025
General Information REGAL HOMES & INVESTMENTS LTD is a private company, limited by shares, registered in England and Wales, registration number 15713719, registration address 33 Long Leaves, Stevenage, SG2 9AX. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. 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 tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. 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 Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, 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:
Land and Buildings | 0 Reducing Balance
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the period was 0.
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Total
| £ |  | £
At 10 May 2024 | - |  | -
Additions | 150,250 |  | 150,250
Disposals | - |  | -
At 31 May 2025 | 150,250 |  | 150,250
Depreciation
At 10 May 2024 | - |  | -
Charge for period | - |  | -
On disposals | - |  | -
At 31 May 2025 | - |  | -
Net book values
Closing balance as at 31 May 2025 | 150,250 |  | 150,250
Opening balance as at 10 May 2024 | - |  | -
4. | Share Capital
Allotted, called up and fully paid | 2025 £
--- | ---
1 Class A share of £1.00 each | 1
| 1
3