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Registered number: 03236198 REGARDCHANGE LIMITED UNAUDITED DIRECTORS' REPORT AND FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 30 APRIL 2026
REGARDCHANGE LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF REGARDCHANGE LIMITED FOR THE PERIOD ENDED 30 APRIL 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Regardchange Limited for the period ended 30 April 2026 which comprise the Balance Sheet, the Statement of Changes in Equity 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 at https://www.icaew.com /regulation. This report is made solely to the director of Regardchange Limited in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Regardchange Limited and state those matters that we have agreed to state to the director of Regardchange Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Regardchange Limited and its director for our work or for this report. It is your duty to ensure that Regardchange 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 profit of Regardchange Limited. You consider that Regardchange Limited is exempt from the statutory audit requirement for the period. We have not been instructed to carry out an audit or review of the financial statements of Regardchange 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. MA Partners LLP Chartered Accountants 12 Church Street Cromer Norfolk NR27 9ER 13 May 2026Date: Page 1
REGARDCHANGE LIMITED REGISTERED NUMBER: 03236198 BALANCE SHEET AS AT 30 APRIL 2026
|  | 30 April |  | 30 November
|  | 2026 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | - |  | 1,957
Investment property | 5 |  | - |  | 1,597,500
|  |  | - |  | 1,599,457
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | - |  | 2,329 |
Cash at bank and in hand | 7 | 1,340,178 |  | 176,261 |
|  | 1,340,178 |  | 178,590 |
Creditors: amounts falling due within one year | 8 | (154,167) |  | (232,277) |
Net current assets/(liabilities) |  |  | 1,186,011 |  | (53,687)
Total assets less current liabilities |  |  | 1,186,011 |  | 1,545,770
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | - |  | (192,124) |
|  |  | - |  | (192,124)
Net assets |  |  | 1,186,011 |  | 1,353,646
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 100 |  | 100
Investment property reserve | 11 |  | - |  | 906,897
Profit and loss account | 11 |  | 1,185,911 |  | 446,649
|  |  | 1,186,011 |  | 1,353,646
Page 2
REGARDCHANGE LIMITED REGISTERED NUMBER: 03236198 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 2026 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ Mrs D Browne
Director
Date: 13 May 2026
The notes on pages 6 to 11 form part of these financial statements. Page 3
REGARDCHANGE LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE PERIOD ENDED 30 APRIL 2026
| Called up share capital | Investment property revaluation reserve | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 December 2024 | 100 | 906,897 | 446,649 | 1,353,646
Comprehensive income for the period |  |  |  |
Profit for the period | - | - | 784,262 | 784,262
Other movement type 1 | - | (906,897) | - | (906,897)
Other comprehensive income for the period | - | (906,897) | - | (906,897)
Total comprehensive income for the period | - | (906,897) | 784,262 | (122,635)
Contributions by and distributions to owners |  |  |  |
Dividends: Equity capital | - | - | (45,000) | (45,000)
Total transactions with owners | - | - | (45,000) | (45,000)
At 30 April 2026 | 100 | - | 1,185,911 | 1,186,011
| The notes on pages 6 to 11 form part of these financial statements.
Page 4
REGARDCHANGE LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE PERIOD ENDED 30 NOVEMBER 2024
| Called up share capital | Investment property revaluation reserve | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 December 2023 | 100 | 1,319,669 | 334,727 | 1,654,496
Comprehensive income for the year |  |  |  |
Loss for the year | - | - | (290,850) | (290,850)
Fair value adjustments | - | - | 412,772 | 412,772
Other movement type 1 | - | (412,772) | - | (412,772)
Other comprehensive income for the year | - | (412,772) | 412,772 | -
Total comprehensive income for the year | - | (412,772) | 121,922 | (290,850)
Contributions by and distributions to owners |  |  |  |
Dividends: Equity capital | - | - | (10,000) | (10,000)
Total transactions with owners | - | - | (10,000) | (10,000)
At 30 November 2024 | 100 | 906,897 | 446,649 | 1,353,646
| The notes on pages 6 to 11 form part of these financial statements.
Page 5
REGARDCHANGE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2026
1. | General information
The Company is a private Company limited by shares. It is both incorporated and domiciled in England and Wales. The address of its registered office is 12 Church Street, Cromer, Norfolk, NR27 9ER The Company's principal activity is that of property rental to individuals and housing associations. Its principal place of business is Redridge, Rattle row, Mileham, Kings Lynn, Norfolk, PE32 2PY. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Current and deferred taxation
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Page 6
REGARDCHANGE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2026 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 20% Reducing Balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.6 | 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.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. 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.
| 2.9 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 7
REGARDCHANGE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2026
3. | Employees
| The average monthly number of employees, including directors, during the period was 1 (2024 - 2).
4. | Tangible fixed assets
|  | Office equipment
|  | £
| At 1 December 2024 | 4,942
| Disposals | (4,942)
| At 30 April 2026 | -
| At 1 December 2024 | 2,985
| Disposals | (2,985)
| At 30 April 2026 | -
| Net book value |
| At 30 April 2026 | -
| At 30 November 2024 | 1,957
Page 8
REGARDCHANGE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2026
5. | Investment property
|  | Freehold investment property
|  | £
| At 1 December 2024 | 1,597,500
| Disposals | (496,495)
| Surplus on revaluation | (1,101,005)
| At 30 April 2026 | -
The 2026 valuations were made by external advisors and reviewed by the director, using her knowledge and experience,, on an open market value basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
6. | Debtors
|  |  |  |  | 30 April | 30 November
|  |  |  |  | 2026 | 2024
|  |  |  |  | £ | £
| Prepayments and accrued income | - | 2,329
|  | - | 2,329
7. | Cash and cash equivalents
|  |  |  |  | 30 April | 30 November
|  |  |  |  | 2026 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,340,178 | 176,261
|  | 1,340,178 | 176,261
Page 9
REGARDCHANGE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2026
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 30 April | 30 November
|  |  |  |  | 2026 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 550
| Corporation tax | 150,294 | 29,957
| Other taxation and social security | - | 1,783
| Other creditors | 2,997 | 195,429
| Accruals and deferred income | 876 | 4,558
|  | 154,167 | 232,277
9. | Deferred taxation
|  | 2026
|  | £
| At beginning of year | (192,124)
| Charged to profit or loss | 192,124
| At end of year | -
| The deferred taxation balance is made up as follows:
|  |  |  |  | 30 April | 30 November
|  |  |  |  | 2026 | 2024
|  |  |  |  | £ | £
| Investment property unrealised valuation gains | - | (192,124)
|  | - | (192,124)
Page 10
REGARDCHANGE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2026
10. | Share capital
|  |  |  |  | 30 April | 30 November
|  |  |  |  | 2026 | 2024
|  |  |  |  | £ | £
|  | Authorised, allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
11. | Reserves
Profit and loss account The profit and loss account includes all current and prior period retained profits and losses.
12. | Related party transactions
| At the year end, the company owed the director £17,994 (2024 : £195,430) in respect of an interest-free director's loan account. The loan is unsecured.
Page 11