Regent Sales Ltd

	Page
Company Information	1
Accountants' Report	2
Balance Sheet	3—4
Notes to the Financial Statements	5—7

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Regent Sales Ltd

Accountants' Report

For The Year Ended 31 December 2025

Accountants' Report

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Regent Sales Ltd for the year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Regent Sales Ltd for the year ended 31 December 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to 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 at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Regent Sales Ltd , as a body, in accordance with the terms of our engagement letter dated 28 April 2024. Our work has been undertaken solely to prepare for your approval the accounts of Regent Sales Ltd and state those matters that we have agreed to state to the directors of Regent Sales Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Regent Sales Ltd and its directors, as a body, for our work or for this report.

It is your duty to ensure that Regent Sales 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 or loss of Regent Sales Ltd . You consider that Regent Sales Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Regent Sales 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 financial statements.

01/05/2026

Bishops Chartered Accountants

Phoenix Park Blakewater Road

Blackburn

BB1 5BG

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Regent Sales Ltd

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 13055216

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		41,051		26,059

			41,051		26,059
CURRENT ASSETS
Stocks	5	38,896		51,038
Debtors	6	20,432		5,629
Cash at bank and in hand		18,677		18,131

		78,005		74,798
Creditors: Amounts Falling Due Within One Year	7	(65,804 )		(28,657 )

NET CURRENT ASSETS (LIABILITIES)			12,201		46,141

TOTAL ASSETS LESS CURRENT LIABILITIES			53,252		72,200

PROVISIONS FOR LIABILITIES
Deferred Taxation			(10,263 )		(6,515 )

NET ASSETS			42,989		65,685

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			42,987		65,683

SHAREHOLDERS' FUNDS			42,989		65,685

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Regent Sales Ltd

Balance Sheet (continued)

As At 31 December 2025

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs L Mizon

Director

01/05/2026

The notes on pages 5 to 7 form part of these financial statements.

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Regent Sales Ltd

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Regent Sales Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13055216 . The registered office is 202 Longmeanygate, Midge Hall, Leyland, PR26 7TB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	33% straight line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Regent Sales Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 January 2025	-	40,749	3,290	2,023	46,062
Additions	24,922	-	-	-	24,922

As at 31 December 2025	24,922	40,749	3,290	2,023	70,984

Depreciation
As at 1 January 2025	-	18,158	823	1,022	20,003
Provided during the period	2,997	5,648	617	668	9,930

As at 31 December 2025	2,997	23,806	1,440	1,690	29,933

...CONTINUED

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Regent Sales Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025	21,925	16,943	1,850	333	41,051

As at 1 January 2025	-	22,591	2,467	1,001	26,059

5. Stocks

	2025	2024
	£	£
Stock	38,896	51,038

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	6,485	3,900
Other debtors	13,947	1,729

	20,432	5,629

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	546	9,699
Other loans	31,500	-
Other creditors	33,345	10,283
Taxation and social security	413	8,675

	65,804	28,657

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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Directors	Mr A Gibb
	Mrs L Mizon

Company Number	13055216

Registered Office	202 Longmeanygate
	Midge Hall
	Leyland
	PR26 7TB

Accountants	Bishops Chartered Accountants
	Phoenix Park Blakewater Road
	Blackburn
	BB1 5BG