Regency Recliners Holdings Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08757859

		31 March 2026		31 March 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible assets	4		275,008		275,631
Investments	5		100		100

			275,108		275,731
CURRENT ASSETS
Debtors	6	5,825		5,825
Cash at bank and in hand		200		200

		6,025		6,025
Creditors: Amounts Falling Due Within One Year	7	(51,228 )		(34,728 )

NET CURRENT ASSETS (LIABILITIES)			(45,203 )		(28,703 )

TOTAL ASSETS LESS CURRENT LIABILITIES			229,905		247,028

NET ASSETS			229,905		247,028

CAPITAL AND RESERVES
Called up share capital	8		200		200
Profit and Loss Account			229,705		246,828

SHAREHOLDERS' FUNDS			229,905		247,028

Page 1

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Regency Recliners Holdings Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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 D J Reynolds Director	Mr T Reynolds Director
10 June 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Regency Recliners Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08757859 . The registered office is Unit A1 & A2, Chapel Street Netherton, Dudley, West Midlands, DY2 9PN.

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. 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:

Freehold	no depreciation
Plant & Machinery	10% straight line
Fixtures & Fittings	10% straight line

It is the company policy to maintain its property in such condition that the value of the property is not impaired by the passage of time. Such expenditure is charged to the profit and loss account in the year incurred. In the opinion of the directors, the residual value of the building will be at least equal to its book value. No provision for the depreciation has therefore been made, contrary to FRS15.

2.3. Reporting period

These financial statements cover a twelve month period, and therefore the comparative amounts presented in the financial statements (including the related notes) are not entirely comparable as they covered a thirteen month period. The reporting period was changed last year in order to allign the company year end with the tax year end.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible assets

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 April 2025	275,000	5,553	698	281,251

As at 31 March 2026	275,000	5,553	698	281,251

...CONTINUED

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Regency Recliners Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025	-	4,990	630	5,620
Provided during the period	-	555	68	623

As at 31 March 2026	-	5,545	698	6,243

Net Book Value
As at 31 March 2026	275,000	8	-	275,008

As at 1 April 2025	275,000	563	68	275,631

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 April 2025	100

As at 31 March 2026	100

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	100

As at 1 April 2025	100

6. Debtors

	31 March 2026	31 March 2025
	£	£
Due within one year
Amounts owed by group undertakings	5,825	5,825

7. Creditors: Amounts Falling Due Within One Year

	31 March 2026	31 March 2025
	£	£
Other creditors	51,228	34,728

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Regency Recliners Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Share Capital

	31 March 2026	31 March 2025
	£	£
Allotted, Called up and fully paid	200	200