Regency Company Holdings LTD 31/07/2025 iXBRL

Company registration number: 13515722

Regency Company Holdings LTD

Unaudited filleted financial statements

31 July 2025

Regency Company Holdings LTD

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Regency Company Holdings LTD

Directors and other information


	Directors	Mr Axentis Demetriou
		Mrs Katherine Demetriou


	Company number	13515722


	Registered office	37-40 Alexander Parade
		Weston Super Mare
		BS23 1QZ


	Accountants	Arcadia Chartered Tax Advisers & Accountants
		Unit 9, Morston Court
		Aisecombe Way
		Weston Super Mare
		BS22 8NG

Regency Company Holdings LTD

Accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Regency Company Holdings LTD

Year ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Regency Company Holdings LTD for the year ended 31 July 2025 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of Chartered Institute of Taxation , we are subject to its ethical and other professional requirements which are detailed at https://www.tax.org.uk/professional-standards.

This report is made solely to the board of directors of Regency Company Holdings LTD, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Regency Company Holdings LTD and state those matters that we have agreed to state to the board of directors of Regency Company Holdings LTD as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Regency Company Holdings LTD and its board of directors as a body for our work or for this report.

It is your duty to ensure that Regency Company Holdings LTD 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 Regency Company Holdings LTD. You consider that Regency Company Holdings 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 financial statements of Regency Company Holdings 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 financial statements.

Arcadia Chartered Tax Advisers & Accountants

Unit 9, Morston Court

Aisecombe Way

Weston Super Mare

BS22 8NG

29 April 2026

Regency Company Holdings LTD

Statement of financial position

31 July 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	4	15,272		-
Investments	5	100		100
		_______		_______
			15,372		100

Current assets
Debtors	6	2,907,430		2,978,031
Investments	7	2		-
Cash at bank and in hand		151,411		72,167
		_______		_______
		3,058,843		3,050,198
Creditors: amounts falling due
within one year	8	( 1,599,834)		( 1,502,145)
		_______		_______
Net current assets			1,459,009		1,548,053
			_______		_______
Total assets less current liabilities			1,474,381		1,548,153

			_______		_______
Net assets			1,474,381		1,548,153
			_______		_______

Capital and reserves
Called up share capital			110		110
Profit and loss account			1,474,271		1,548,043
			_______		_______
Shareholders funds			1,474,381		1,548,153
			_______		_______

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 29 April 2026 , and are signed on behalf of the board by:

Mr Axentis Demetriou

Director

Company registration number: 13515722

Regency Company Holdings LTD

Statement of changes in equity

Year ended 31 July 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 August 2023	110	1,557,604	1,557,714

Loss for the year		( 9,561)	( 9,561)
	_______	_______	_______
Total comprehensive income for the year	-	( 9,561)	( 9,561)

	_______	_______	_______
At 31 July 2024 and 1 August 2024	110	1,548,043	1,548,153

Loss for the year		( 73,772)	( 73,772)
	_______	_______	_______
Total comprehensive income for the year	-	( 73,772)	( 73,772)

	_______	_______	_______
At 31 July 2025	110	1,474,271	1,474,381
	_______	_______	_______

Regency Company Holdings LTD

Notes to the financial statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is Regency House, 37-40 Alexander Parade, Weston Super Mare, BS23 1QZ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Investments in joint ventures

Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably, the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Tangible assets

	Motor vehicles	Total
	£	£
Cost
At 1 August 2024	-	-
Additions	22,794	22,794
	_______	_______
At 31 July 2025	22,794	22,794
	_______	_______
Depreciation
At 1 August 2024	-	-
Charge for the year	7,522	7,522
	_______	_______
At 31 July 2025	7,522	7,522
	_______	_______
Carrying amount
At 31 July 2025	15,272	15,272
	_______	_______
At 31 July 2024	-	-
	_______	_______

5. Investments

	Shares in group undertakings and participating interests	Total
	£	£
Cost
At 1 August 2024 and 31 July 2025	100	100
	_______	_______
Impairment
At 1 August 2024 and 31 July 2025	-	-
	_______	_______
Carrying amount
At 31 July 2025	100	100
	_______	_______
At 31 July 2024	100	100
	_______	_______

6. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	350,631	231
Other debtors	2,556,799	2,977,800
	_______	_______
	2,907,430	2,978,031
	_______	_______

7. Investments

	2025	2024
	£	£
Investments in group undertakings	2	-
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	2,506	-
Other creditors	1,597,328	1,502,145
	_______	_______
	1,599,834	1,502,145
	_______	_______

9. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2025	2024	2025	2024
	£	£	£	£
Regency Events Solutions Ltd-	68,999	-	2,496,799	2,917,800
a company under common control.
Regency Investments Ltd-	-	-	60,000	60,000
an associated company.
Regency Residential Estates UK Limited-	-	-	350,000	-
an associated company.
	_______	_______	_______	_______

10. Controlling party

Axentis Demetriou, a director, is the ultimate controlling party.