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REGISTERED NUMBER: 03478824 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

REGENCY COURT (LANCASTER) LIMITED

REGENCY COURT (LANCASTER) LIMITED (REGISTERED NUMBER: 03478824)

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31st December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Report of the Accountants | 5 |

REGENCY COURT (LANCASTER) LIMITED

COMPANY INFORMATION

for the Year Ended 31st December 2025

| DIRECTORS: | Ms S Holmes

| Ms R Nelson

| REGISTERED OFFICE: | 95 King Street

| Lancaster

| LA1 1RH

| REGISTERED NUMBER: | 03478824 (England and Wales)

| ACCOUNTANTS: | BCS (North West) Limited

| 95 King Street

| Lancaster

| Lancashire

| LA1 1RH

REGENCY COURT (LANCASTER) LIMITED (REGISTERED NUMBER: 03478824)

BALANCE SHEET

31st December 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 5,273 |  | 5,846 |  |

Cash at bank | 13,444 |  | 11,371 |  |

18,717 |  | 17,217 |  |

CREDITORS

Amounts falling due within one year | 5 | 18,697 |  | 17,197 |  |

NET CURRENT ASSETS | 20 |  | 20 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 20 |  | 20 |  |

CAPITAL AND RESERVES

Called up share capital | 20 |  | 20 |  |

20 |  | 20 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3rd June 2026 and were signed on its behalf by:

Ms S Holmes - Director

REGENCY COURT (LANCASTER) LIMITED (REGISTERED NUMBER: 03478824)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31st December 2025

1. | STATUTORY INFORMATION

| Regency Court (Lancaster) 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.

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.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 5 ) .

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 4,050 |  | 4,675 |  |

| Other debtors | 1,223 |  | 1,171 |  |

5,273 |  | 5,846 |  |

REGENCY COURT (LANCASTER) LIMITED (REGISTERED NUMBER: 03478824)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31st December 2025

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 72 |  | 405 |  |

| Other creditors | 18,625 |  | 16,792 |  |

18,697 |  | 17,197 |  |

| Within creditors is £18,073 (2024 - £16,254) which relates to money held by the company on behalf of the property owners of Regency Court Lancaster.

REGENCY COURT (LANCASTER) LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF

REGENCY COURT (LANCASTER) LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31st December 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Our report is prepared solely for the confidential use of the directors and should not be relied upon by any third party without prior reference to ourselves.

BCS (North West) Limited

95 King Street

Lancaster

Lancashire

LA1 1RH

3rd June 2026