Registration number: 04166237

Regent Designs Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Regent Designs Limited

Company Information

Directors

W R Hammond C M Hammond M J Hammond J R Hammond

Company secretary

W R Hammond

Registered office

Bank House Church Street Hinstock Market Drayton TF9 2NH

Accountants

CBSL Accountants Limited Chartered Accountants Rowan House North 1 The Professional Quarter Shrewsbury Business Park Shrewsbury Shropshire SY2 6LG

Regent Designs Limited

(Registration number: 04166237)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	431	2,476
Investment property	5	1,010,000	1,160,000
		1,010,431	1,162,476
Current assets
Debtors	6	43,853	41,155
Cash at bank and in hand		263,578	69,403
		307,431	110,558
Creditors: Amounts falling due within one year	7	(121,464)	(92,180)
Net current assets		185,967	18,378
Total assets less current liabilities		1,196,398	1,180,854
Provisions for liabilities		(79,572)	(79,572)
Net assets		1,116,826	1,101,282
Capital and reserves
Called up share capital	8	96	96
Other reserves		570,565	570,565
Retained earnings		546,165	530,621
Shareholders' funds		1,116,826	1,101,282

For the financial year ending 31 August 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Regent Designs Limited

(Registration number: 04166237)
Balance Sheet as at 31 August 2025

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 1 December 2025 and signed on its behalf by:
 

W R Hammond Company secretary and director

Regent Designs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Bank House
Church Street
Hinstock
Market Drayton
TF9 2NH

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Rental income from properties is recognised in the profit and loss account on a straight line basis over the term of the lease.

Regent Designs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Tax

The tax expense for the period compromises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant & machinery	20% reducing balance
Motor vehicles	25% straight line

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Regent Designs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2024 - 5).

4	Tangible assets

	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 September 2024	15,495	6,918	22,413
At 31 August 2025	15,495	6,918	22,413
Depreciation
At 1 September 2024	13,558	6,379	19,937
Charge for the year	1,937	108	2,045
At 31 August 2025	15,495	6,487	21,982
Carrying amount
At 31 August 2025	-	431	431
At 31 August 2024	1,937	539	2,476

Regent Designs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

5	Investment properties

	2025 £
At 1 September 2024	1,160,000
Disposals	(150,000)
At 31 August 2025	1,010,000

The Investment Properties were valued on an open market basis on 16th January 2017 by Andrew Dixon & Company, Chartered Surveyors & Commercial Property Consultants.

The historic cost of the Investment Properties is £365,187.

6

Debtors

	2025 £	2024 £
Trade debtors	13,648	11,735
Prepayments	30,205	29,420
	43,853	41,155

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	5,331	5,090
Taxation and social security	15,329	6,674
Accruals and deferred income	18,733	12,816
Other creditors	82,071	67,600
	121,464	92,180

Regent Designs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
A Ordinary of £1 each	27	27	27	27
B Ordinary of £1 each	25	25	25	25
C Ordinary of £1 each	22	22	22	22
D Ordinary of £1 each	22	22	22	22
	96	96	96	96

9	Related party transactions

At 31 August 2025 a balance of £75,016 (2024 - £60,591) was owed by the company to the directors, which is included in Other creditors.