REGISTERED NUMBER: 12806119 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

REGENERATE RENT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

5

DIRECTOR:

M Hayward

REGISTERED OFFICE:

28 Wilton Road

Bexhill on Sea

East Sussex

TN40 1EZ

REGISTERED NUMBER:

12806119 (England and Wales)

ACCOUNTANTS:

Ashdown Hurrey

Chartered Accountants & Business Advisers

28 Wilton Road

Bexhill on Sea

East Sussex

TN40 1EZ

FIXED ASSETS

Investment property

4

2,708,147

2,671,672

CURRENT ASSETS

Debtors

5

11,520

2,393

Cash at bank

64,509

61,651

76,029

64,044

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

6

2,495,303

2,483,894

NET CURRENT LIABILITIES

(2,419,274

)

(2,419,850

)

TOTAL ASSETS LESS CURRENT LIABILITIES

288,873

251,822

PROVISIONS FOR LIABILITIES

7

53,038

46,108

NET ASSETS

235,835

205,714

CAPITAL AND RESERVES

Called up share capital

1

1

Revaluation reserve

8

279,147

242,672

Retained earnings

(43,313

)

(36,959

)

235,835

205,714

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 22 April 2026 and were signed by:

M Hayward - Director

1.	STATUTORY INFORMATION

Regenerate Rent 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The directors have made an assessment about the company's ability to continue as a going concern and they do not consider there to be any material uncertainties. As a result they have adopted the going concern basis of accounting.

Turnover

Turnover represents rental income and is recognised when the company obtains the right to consideration.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

2,671,672

Revaluations

36,475

At 31 December 2025

2,708,147

NET BOOK VALUE

At 31 December 2025

2,708,147

At 31 December 2024

2,671,672

Fair value at 31 December 2025 is represented by:

£

Valuation in 2025

2,708,147

If the investment properties had not been revalued they would have been included at the following historical cost:

31.12.25

31.12.24

£

£

Cost

2,745,000

2,745,000

The investment properties were valued on an open market basis on 31 December 2025 by Miles Hayward .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other debtors

11,520

2,393

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Taxation and social security

135

2,101

Other creditors

2,495,168

2,481,793

2,495,303

2,483,894

7.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

Accelerated capital allowances

53,038

46,108

Deferred

tax

£

Balance at 1 January 2025

46,108

Provided during year

6,930

Balance at 31 December 2025

53,038

8.

RESERVES

Revaluation

reserve

£

At 1 January 2025

242,672

Revaluation Reserve

36,475

At 31 December 2025

279,147

9.	RELATED PARTY DISCLOSURES

At the balance sheet date the reporting entity owed £852,692 (2024 - £828,408 ) to its parent company, Stonehouse Regeneration Limited.

The company owes the directors £2,101 at the balance sheet date. This loan is repayable on demand and carries no interest.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Regenerate Rent Limited for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the director of Regenerate Rent Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Regenerate Rent Limited and state those matters that we have agreed to state to the director of Regenerate Rent Limited in this report in accordance with icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Regenerate Rent Limited and its director for our work or for this report.

It is your duty to ensure that Regenerate Rent Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Regenerate Rent Limited. You consider that Regenerate Rent Limited 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 financial statements of Regenerate Rent Limited. 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 financial statements.

Ashdown Hurrey

Chartered Accountants & Business Advisers

28 Wilton Road

Bexhill on Sea

East Sussex

TN40 1EZ

Date: .............................................