REGISTERED NUMBER: SC261790 (Scotland)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Regis Banqueting Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Longmuir

Mrs S Longmuir

Ms K Coia

SECRETARY:

Mrs S Longmuir

REGISTERED OFFICE:

Second Floor

Airbles House

270 Airbles Road

Motherwell

ML1 3AT

REGISTERED NUMBER:

SC261790 (Scotland)

ACCOUNTANTS:

Accountants Plus

Chartered Certified Accountants

Second Floor

Airbles House

270 Airbles Road

Motherwell

ML1 3AT

FIXED ASSETS

Tangible assets

4

67,676

106,099

Investments

5

291,832

310,999

359,508

417,098

CURRENT ASSETS

Stocks

12,000

12,000

Debtors

6

484,872

438,371

Cash at bank

499,866

552,867

996,738

1,003,238

CREDITORS

Amounts falling due within one year

7

264,912

323,244

NET CURRENT ASSETS

731,826

679,994

TOTAL ASSETS LESS CURRENT LIABILITIES

1,091,334

1,097,092

PROVISIONS FOR LIABILITIES

4,404

16,131

NET ASSETS

1,086,930

1,080,961

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,086,830

1,080,861

1,086,930

1,080,961

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 directors acknowledge their 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 Board of Directors and authorised for issue on 12 May 2026 and were signed on its behalf by:

R Longmuir - Director

1.	STATUTORY INFORMATION

Regis Banqueting Ltd. is a private company, limited by shares , registered in Scotland. 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost, 15% on reducing balance and Straight line over 15 years

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term creditors are measured at transaction price, less any impairment. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Cash and bank balances

Cash and bank balances are measured at the transaction price.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 102 (2024 - 114 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

417,800

Additions

15,910

At 31 December 2025

433,710

DEPRECIATION

At 1 January 2025

311,701

Charge for year

54,333

At 31 December 2025

366,034

NET BOOK VALUE

At 31 December 2025

67,676

At 31 December 2024

106,099

5.	FIXED ASSET INVESTMENTS

31.12.25

31.12.24

£

£

Loans to undertakings in which the company has a participating interest

265,832

284,999

Other investments not loans

26,000

26,000

291,832

310,999

Additional information is as follows:

Other

investments

£

COST

At 1 January 2025

and 31 December 2025

26,000

NET BOOK VALUE

At 31 December 2025

26,000

At 31 December 2024

26,000

Loans to

other

participating

interests

£

At 1 January 2025

284,999

Repayment in year

(19,167

)

At 31 December 2025

265,832

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

119,841

165,249

Amounts owed by participating interests

126,150

200,302

Other debtors

228,233

71,020

Prepayments

10,648

1,800

484,872

438,371

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

55,651

52,001

Tax

54,902

101,691

Social security and other taxes

16,476

11,504

VAT

106,781

87,332

Pension fund

8,027

2,103

Directors' current accounts

1,015

6,015

Accrued expenses

22,060

62,598

264,912

323,244

8.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company was owed a balance of £126,150 (2024 - £190,302) from Regis Property Scotland Ltd and £Nil (2024 - £10,000) from Coast 2 Country Campers Ltd. Mr R Longmuir is a director of both companies.