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Registered number: 12259808
Le ChÂTeau Regent Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
FBS Accounting Services Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12259808
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 10,000 12,000
Tangible Assets 5 6,343 8,257
Investment Properties 6 1,018,025 1,018,025
1,034,368 1,038,282
CURRENT ASSETS
Debtors 7 (1,127 ) (2,180 )
Cash at bank and in hand 4,244 3,711
3,117 1,531
Creditors: Amounts Falling Due Within One Year 8 (25,788 ) (17,311 )
NET CURRENT ASSETS (LIABILITIES) (22,671 ) (15,780 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,011,697 1,022,502
Creditors: Amounts Falling Due After More Than One Year 9 (727,157 ) (727,158 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (50,958 ) (50,958 )
NET ASSETS 233,582 244,386
CAPITAL AND RESERVES
Called up share capital 10 100 100
Revaluation reserve 11 268,200 268,200
Profit and Loss Account (34,718 ) (23,914 )
SHAREHOLDERS' FUNDS 233,582 244,386
Page 1
Page 2
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr H P Regent
Director
31/10/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Le ChÂTeau Regent Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12259808 . The registered office is 1 Scena Way, London, SE5 0BD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% reducing
Fixtures & Fittings 25% reducing
2.5. Investment Properties
All investment properties are carried at fair value determined annually 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 for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2024 20,000
As at 31 October 2025 20,000
Amortisation
As at 1 November 2024 8,000
Provided during the period 2,000
As at 31 October 2025 10,000
Net Book Value
As at 31 October 2025 10,000
As at 1 November 2024 12,000
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 November 2024 8,341 20,575 28,916
As at 31 October 2025 8,341 20,575 28,916
Depreciation
As at 1 November 2024 5,336 15,323 20,659
Provided during the period 601 1,313 1,914
As at 31 October 2025 5,937 16,636 22,573
Net Book Value
As at 31 October 2025 2,404 3,939 6,343
As at 1 November 2024 3,005 5,252 8,257
6. Investment Property
2025
£
Fair Value
As at 1 November 2024 and 31 October 2025 1,018,025
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 346 -
Other debtors (1,473) (2,180)
(1,127 ) (2,180 )
Page 4
Page 5
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 48 -
Other creditors 25,390 17,162
Taxation and social security 350 149
25,788 17,311
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 727,157 727,158
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
11. Reserves
Revaluation Reserve
£
As at 1 November 2024 268,200
As at 31 October 2025 268,200
Page 5