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Registration number: 15753599

Regatta Commercial Property Limited
Unaudited Filleted Financial Statements
for the Period from 1 June 2024 to 30 September 2025

Regatta Commercial Property Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 8

Regatta Commercial Property Limited

Company Information

Director | Mr Martin Edward Young

Registered office | Unit 1, Thames Court 15 Thameside Henley-On-Thames Oxfordshire RG9 1BH

Accountants | Bourner Bullock Chartered Accountants 114 St Martin's Lane Covent Garden London WC2N 4BE

Regatta Commercial Property Limited

(Registration number: 15753599)
Balance Sheet as at 30 September 2025

| Note | 2025 £
Fixed assets |  |
Tangible assets | 5 | 7,244
Investment property | 6 | 1,511,009
|  | 1,518,253
Current assets |  |
Debtors | 7 | 204,278
Cash at bank and in hand |  | 966
|  | 205,244
Creditors: Amounts falling due within one year | 8 | (1,421,569)
Net current liabilities |  | (1,216,325)
Total assets less current liabilities |  | 301,928
Creditors: Amounts falling due after more than one year | 8 | (1,964,171)
Net liabilities |  | (1,662,243)
Capital and reserves |  |
Called up share capital | 10 | 10,000
Retained earnings |  | (1,672,243)
Shareholders' deficit |  | (1,662,243)

Regatta Commercial Property Limited

(Registration number: 15753599)
Balance Sheet as at 30 September 2025

For the financial period ending 30 September 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; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 23 March 2026

......................................... Mr Martin Edward Young Director

Regatta Commercial Property Limited

Notes to the Unaudited Financial Statements for the Period from 1 June 2024 to 30 September 2025

1 | General information

The Company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 1, Thames Court
15 Thameside
Henley-On-Thames
Oxfordshire
RG9 1BH

Principal activity

The principal activity of the Company is buying and selling of own real estate.

These financial statements were authorised for issue by the director on 23 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Disclosure of long or short period

The company was incorporated on 1 June 2024, preparing its financial statements for the Long period from this day to 31 December 2025. There are no comparatives as this is the first period of accounts.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of rental services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Regatta Commercial Property Limited

Notes to the Unaudited Financial Statements for the Period from 1 June 2024 to 30 September 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:
Straight-line depreciation applied to all fixed assets.
Property Improvements depreciated over 10 years
Furniture & Fittings depreciated over 5 years
Computer equipment depreciated over 3 years

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Debtors

Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.
Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Regatta Commercial Property Limited

Notes to the Unaudited Financial Statements for the Period from 1 June 2024 to 30 September 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the Company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Significant judgements and key sources of estimation uncertainty

Judgements

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion there are no significant judgements or key sources of estimation uncertainty.

4 | Staff numbers

The average number of persons employed by the Company (including the director) during the period, was 0.

Regatta Commercial Property Limited

Notes to the Unaudited Financial Statements for the Period from 1 June 2024 to 30 September 2025

5 | Tangible assets

| Fixtures and fittings £ | Office equipment £ | Total £
Cost or valuation
Additions | 2,500 | 6,043 | 8,543
At 30 September 2025 | 2,500 | 6,043 | 8,543
Depreciation
Charge for the period | 292 | 1,007 | 1,299
At 30 September 2025 | 292 | 1,007 | 1,299
Carrying amount
At 30 September 2025 | 2,208 | 5,036 | 7,244

Included within the net book value of land and buildings above is £Nil in respect of freehold land and buildings.

6 | Investment properties

| 2025 £
Additions | 1,511,009
At 30 September | 1,511,009

There has been no valuation of investment property by an independent valuer.

7 | Debtors

Current | 2025 £
Amounts owed by related parties | 546
Prepayments | 11,599
Other debtors | 192,133
| 204,278

Regatta Commercial Property Limited

Notes to the Unaudited Financial Statements for the Period from 1 June 2024 to 30 September 2025

8 | Creditors

Creditors: amounts falling due within one year

| 2025 £
Due within one year |
Trade creditors | 64,724
Amounts owed to Group undertakings | 1,348,075
Accruals and deferred income | 8,770
| 1,421,569

Creditors: amounts falling due after more than one year

| Note | 2025 £
Due after one year |  |
Loans and borrowings | 9 | 1,964,171

9 | Loans and borrowings

Non-current loans and borrowings

| 2025 £
Bank borrowings | 607,884
Amounts owed to Group undertakings | 1,356,287
| 1,964,171

10 | Share capital

Allotted, called up and fully paid shares

| 2025
| No. | £
Ordinary Shares of £1 each | 10,000 | 10,000