REGISTERED NUMBER: 04099269 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

REGNUM ESTATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R A Deavall BA (Hons) BSc (Hons)

Dr T Deavall

SECRETARY:

R A Deavall BA (Hons) BSc (Hons)

REGISTERED OFFICE:

35 Harberton Crescent

Chichester

West Sussex

PO19 5NY

REGISTERED NUMBER:

04099269 (England and Wales)

ACCOUNTANTS:

Lewis Brownlee (Chichester) Limited

Chartered Accountants

Appledram Barns

Birdham Road

Chichester

West Sussex

PO20 7EQ

FIXED ASSETS

Investment property

4

512,000

547,000

CURRENT ASSETS

Prepayments and accrued income

737

621

Cash at bank

99,835

132,997

100,572

133,618

CREDITORS

Amounts falling due within one year

5

9,173

51,309

NET CURRENT ASSETS

91,399

82,309

TOTAL ASSETS LESS CURRENT LIABILITIES

603,399

629,309

PROVISIONS FOR LIABILITIES

-

2,899

NET ASSETS

603,399

626,410

CAPITAL AND RESERVES

Called up share capital

100

100

Non- distributable reserves

-

61,692

Retained earnings

603,299

564,618

SHAREHOLDERS' FUNDS

603,399

626,410

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 21 May 2026 and were signed on its behalf by:

Dr T Deavall - Director

R A Deavall BA (Hons) BSc (Hons) - Director

1.	STATUTORY INFORMATION

Regnum Estates 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.

The presentational currency of the financial statements is in Pound Sterling (£) which is rounded to the nearest pound (£).

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents the gross invoiced sales of services, as the company is not registered for value added tax.

Rents received represents rents receivable, recognised on a time basis. The company also receives fees for management charges.

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.

Financial instruments

Financial instruments are classified by the director as basic or advanced following the conditions in FRS102 section 1A. Basic financial instruments are recognised at amortised cost using effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost. The company has no advanced financial instruments.

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.

Non-distributable reserve

Gains on fair value of investment property have been transferred from retained earning to a specific non-distributable reserve. Similarly deferred tax relating to these fair value movements have been transferred to the same reserve.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

547,000

Additions

266,445

Disposals

(285,000

)

Revaluations

(16,445

)

At 31 October 2025

512,000

NET BOOK VALUE

At 31 October 2025

512,000

At 31 October 2024

547,000

Investment properties were valued on an open market basis as at 31 October 2025 by R A Deavall BA (Hons) BSc (Hons) MRICS, a director of Regnum Estates Limited.

If the investment properties has not been revalued, these would have been included at a historical cost of £557,930 (2024 : £482,408).

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

2,042

23,159

Other creditors

7,131

28,150

9,173

51,309

6.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Directors loans

4,000

26,000

The directors loans are secured on the investment properties owned by the company.

7.	POST BALANCE SHEET EVENTS

After the year end, one of the properties was under offer for £235,000. At 31 October 2025, the property had been valued at £262,000. The difference was primarily due to a decline in the property market post year end, as a result of weak economic growth and increasing economic uncertainty.