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REGISTERED NUMBER: 01764170 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

REGENT CENTRE (NEWTOWN) LIMITED

REGENT CENTRE (NEWTOWN) LIMITED (REGISTERED NUMBER: 01764170)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

REGENT CENTRE (NEWTOWN) LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | J R Davies

| Mrs J Mills

| G J C Evans

| SECRETARY: | J R Davies

| REGISTERED OFFICE: | c/o W.R. Davies

| Conwy Road

| Llandudno Junction

| Gwynedd

| LL31 9BA

| REGISTERED NUMBER: | 01764170 (England and Wales)

| ACCOUNTANTS: | D.R.E. & Co. (Audit) Limited

| Kingsland House

| 39 Abbey Foregate

| Shrewsbury

| Shropshire

| SY2 6BL

REGENT CENTRE (NEWTOWN) LIMITED (REGISTERED NUMBER: 01764170)

BALANCE SHEET

31 DECEMBER 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 5,115 |  | 6,018 |  |

Investment property | 6 | 500,000 |  | 500,000 |  |

505,115 |  | 506,018 |  |

CURRENT ASSETS

Debtors | 7 | 27,563 |  | 57,178 |  |

Cash at bank | 96,589 |  | 98,415 |  |

124,152 |  | 155,593 |  |

CREDITORS

Amounts falling due within one year | 8 | 108,971 |  | 112,248 |  |

NET CURRENT ASSETS | 15,181 |  | 43,345 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 520,296 |  | 549,363 |  |

PROVISIONS FOR LIABILITIES | 8,697 |  | 8,855 |  |

NET ASSETS | 511,599 |  | 540,508 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 511,499 |  | 540,408 |  |

SHAREHOLDERS' FUNDS | 511,599 |  | 540,508 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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.

REGENT CENTRE (NEWTOWN) LIMITED (REGISTERED NUMBER: 01764170)

BALANCE SHEET - continued

31 DECEMBER 2025

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 10 June 2026 and were signed on its behalf by:

J R Davies - Director

REGENT CENTRE (NEWTOWN) LIMITED (REGISTERED NUMBER: 01764170)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Regent Centre (Newtown) Limited is a private company, limited by shares, incorporated and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The principal place of business is Haughmond View, Sitka Drive, Shrewsbury Business Park, SY2 6LG.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Accounting convention

| The financial statements have been prepared under the historical cost convention.

| These financial statements are for the individual entity only.

| The financial statements are presented in Sterling (£), rounded to the nearest £1.

| Turnover

| Turnover represents the total amount receivable by the company from investments.

| Tangible fixed assets

| Tangible fixed assets are stated at historic cost less accumulated depreciation. Costs include original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use.

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

| Fixtures and fittings |  | - |  | 15% reducing balance |  |

| Investment property

| Investment property is shown at fair value. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

REGENT CENTRE (NEWTOWN) LIMITED (REGISTERED NUMBER: 01764170)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

3. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has chosen to adopt Sections 11 and 12 of FRS 102 in respect of financial instruments.

| (i) Financial assets

| Basic financial assets, including cash, bank balances and trade debtors are initially recognised at transaction price and subsequently carried at amortised cost with an assessment for objective evidence of impairment. Any impairment is recognised in profit or loss.

| Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards or control of the ownership of the asset are transferred to another party.

| (ii) Financial liabilities

| Basic financial liabilities, including trade creditors, amounts owed to related parties and other loans, are initially recognised at transaction price and subsequently carried at amortised cost.

| Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

| 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

REGENT CENTRE (NEWTOWN) LIMITED (REGISTERED NUMBER: 01764170)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 382,899 |  |

| DEPRECIATION

| At 1 January 2025 | 376,881 |  |

| Charge for year | 903 |  |

| At 31 December 2025 | 377,784 |  |

| NET BOOK VALUE

| At 31 December 2025 | 5,115 |  |

| At 31 December 2024 | 6,018 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2025

| and 31 December 2025 | 500,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | 500,000 |  |

| At 31 December 2024 | 500,000 |  |

| The fair value of investment property is based on a valuation performed by James R Evans MRICS.

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 27,563 |  | 57,178 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 710 |  | 710 |  |

| Corporation tax | 1,861 |  | 8,004 |  |

| VAT | 4,354 |  | 4,504 |  |

| Amount due to related parties | 42,534 |  | 41,054 |  |

| Directors' current accounts | 40,000 |  | 40,000 |  |

| Accruals and deferred income | 19,512 |  | 17,976 |  |

108,971 |  | 112,248 |  |

REGENT CENTRE (NEWTOWN) LIMITED (REGISTERED NUMBER: 01764170)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

| Each ordinary share has full voting and dividend rights.

| Called up share capital represents the nominal value of shares that have been issued.