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REGISTERED NUMBER: 08034853 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

REGENT LETTING AND PROPERTY MANAGEMENT

LIMITED

REGENT LETTING AND PROPERTY MANAGEMENT

LIMITED (REGISTERED NUMBER: 08034853)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

REGENT LETTING AND PROPERTY MANAGEMENT

LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTOR: | A J Smith

| REGISTERED OFFICE: | Broadwall House

| 21 Broadwall

| United Kingdom

| SE1 9PL

| REGISTERED NUMBER: | 08034853 (England and Wales)

| ACCOUNTANTS: | mgr MAP Limited

| Chartered Accountants

| 55 Loudoun Road

| St John's Wood

| London

| NW8 0DL

REGENT LETTING AND PROPERTY MANAGEMENT

LIMITED (REGISTERED NUMBER: 08034853)

STATEMENT OF FINANCIAL POSITION

30 JUNE 2025

| 30.6.25 |  | 30.6.24

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 18,405 |  | 64,607 |  |

Tangible assets | 5 | 43,788 |  | 70,879 |  |

Investments | 6 | 468,904 |  | 625,204 |  |

531,097 |  | 760,690 |  |

CURRENT ASSETS

Debtors | 7 | 381,574 |  | 298,092 |  |

Cash at bank and in hand | 385,947 |  | 98,031 |  |

767,521 |  | 396,123 |  |

CREDITORS

Amounts falling due within one year | 8 | (1,882,086 | ) | (1,667,845 | ) |

NET CURRENT LIABILITIES | (1,114,565 | ) | (1,271,722 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (583,468 | ) | (511,032 | ) |

CREDITORS

Amounts falling due after more than one year | 9 | (3,220,914 | ) | (3,238,444 | ) |

NET LIABILITIES | (3,804,382 | ) | (3,749,476 | ) |

CAPITAL AND RESERVES

Called up share capital | 10 | 1 |  | 1 |  |

Retained earnings | (3,804,383 | ) | (3,749,477 | ) |

SHAREHOLDERS' FUNDS | (3,804,382 | ) | (3,749,476 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

REGENT LETTING AND PROPERTY MANAGEMENT

LIMITED (REGISTERED NUMBER: 08034853)

STATEMENT OF FINANCIAL POSITION - continued

30 JUNE 2025

The 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.

The financial statements were approved by the director and authorised for issue on 20 April 2026 and were signed by:

A J Smith - Director

REGENT LETTING AND PROPERTY MANAGEMENT

LIMITED (REGISTERED NUMBER: 08034853)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Regent Letting And Property Management Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Going concern

| The accounts have been prepared on a going concern basis due to the support that the company will receive from its parent undertaking, The parent undertaking has no intention of calling in amounts loaned to the company and will continue to provide additional support as required.

| Turnover

| Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT.

| Goodwill

| Goodwill represents the excess of the cost of acquisition of a business over the fair value of net assets

| acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is

| amortised on a straight line basis over its expected life, which is 10 years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Improvements to property | - | evenly over the period of the lease

| Fixtures and fittings | - | Straight line over 3 years

| Computer equipment | - | Straight line over 3 years

| Investments in subsidiaries

| Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and

| subsequently measured at cost less any accumulated impairment losses. The investments are assessed for

| impairment at each reporting date and any impairment losses or reversals of impairment losses are

| recognised immediately in profit or loss.

| Impairment of fixed assets

| At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible

| assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

REGENT LETTING AND PROPERTY MANAGEMENT

LIMITED (REGISTERED NUMBER: 08034853)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| 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 statement of financial position when the company

| becomes party to the contractual provisions of the instrument.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at

| transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

| Basic financial liabilities

| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference

| shares that are classified as debt, are initially recognised at transaction price unless the arrangement

| constitutes a financing transaction, where the debt instrument is measured at the present value of the future

| payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are

| not amortised.

| Equity instruments

| Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

| Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

| Hire purchase and leasing commitments

| Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

| 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.

| Termination benefits are recognised immediately as an expense when the company is demonstrably

| committed to terminate the employment of an employee or to provide termination benefits.

| Cash and cash equivalents

| Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with

| banks, other short-term liquid investments with original maturities of three months or less, and bank

| overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 52 (2024 - 55 ) .

REGENT LETTING AND PROPERTY MANAGEMENT

LIMITED (REGISTERED NUMBER: 08034853)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 462,025 |  |

| AMORTISATION

| At 1 July 2024 | 397,418 |  |

| Amortisation for year | 46,202 |  |

| At 30 June 2025 | 443,620 |  |

| NET BOOK VALUE

| At 30 June 2025 | 18,405 |  |

| At 30 June 2024 | 64,607 |  |

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | and |  | Computer |

| property |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 July 2024 | 27,069 |  | 25,184 |  | 136,411 |  | 188,664 |  |

| Additions | - |  | - |  | 10,150 |  | 10,150 |  |

| At 30 June 2025 | 27,069 |  | 25,184 |  | 146,561 |  | 198,814 |  |

| DEPRECIATION

| At 1 July 2024 | 7,565 |  | 18,693 |  | 91,527 |  | 117,785 |  |

| Charge for year | 5,414 |  | 3,636 |  | 28,191 |  | 37,241 |  |

| At 30 June 2025 | 12,979 |  | 22,329 |  | 119,718 |  | 155,026 |  |

| NET BOOK VALUE

| At 30 June 2025 | 14,090 |  | 2,855 |  | 26,843 |  | 43,788 |  |

| At 30 June 2024 | 19,504 |  | 6,491 |  | 44,884 |  | 70,879 |  |

REGENT LETTING AND PROPERTY MANAGEMENT

LIMITED (REGISTERED NUMBER: 08034853)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 July 2024 | 625,204 |  |

| Impairments | (156,300 | ) |

| At 30 June 2025 | 468,904 |  |

| NET BOOK VALUE

| At 30 June 2025 | 468,904 |  |

| At 30 June 2024 | 625,204 |  |

| The company's investments at the Statement of Financial Position date in the share capital of companies include the following:

| Berkeley Residential Management Limited

| Registered office: England and Wales

| Nature of business: Residential letting and management agents

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Trade debtors | 3,709 |  | 35,825 |  |

| Amounts owed by group undertakings | 329,676 |  | 216,561 |  |

| Other debtors | 48,189 |  | 45,706 |  |

381,574 |  | 298,092 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Trade creditors | 70,142 |  | 39,736 |  |

| Amounts owed to group undertakings | 896,215 |  | 878,786 |  |

| Taxation and social security | 264,193 |  | 244,997 |  |

| Other creditors | 651,536 |  | 504,326 |  |

1,882,086 |  | 1,667,845 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Amounts owed to group undertakings | 3,220,914 |  | 3,238,444 |  |

REGENT LETTING AND PROPERTY MANAGEMENT

LIMITED (REGISTERED NUMBER: 08034853)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.6.25 |  | 30.6.24

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |

11. | RELATED PARTY DISCLOSURES

| During the year, the company was recharged expenses by way of a management charge of £605,527 (2024: £22,175 by Phoenix Property Management Limited, the parent company.

| During the year, the company recharged expenses to Red Door Furnishings Limited, a fellow subsidiary of Phoenix Property Management Limited, of £324,342 (2024: £277,316).

12. | POST BALANCE SHEET EVENTS

| On 31 October 2025, the parent company changed from Phoenix Property Management Limited to Regent Holdco Limited.

| The director was not aware of any other events after the reporting date which would materially affect the financial statements.

13. | PARENT COMPANY

| Regent Letting and Property Management Limited is a wholly owned subsidiary of Regent Holdco Limited, a company registered in England and Wales.

| The ultimate controlling party is the director A J Smith.