REGISTERED NUMBER: 00735563 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

REGALEX LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P Marshall

SECRETARY:

P Marshall

REGISTERED OFFICE:

Unit 4B, Kingston Way Business Park

Kingston Way

Stockholm Road

Hull

HU7 0XW

REGISTERED NUMBER:

00735563 (England and Wales)

ACCOUNTANTS:

Stephen R Allen & Co

Unit 11

Priory Tec Park

Saxon Way

Hessle

East Yorkshire

HU13 9PB

FIXED ASSETS

Tangible assets

4

4

4,240

CURRENT ASSETS

Stocks

4,250

12,650

Debtors

5

208,406

206,017

Cash in hand

105

3,998

212,761

222,665

CREDITORS

Amounts falling due within one year

6

71,912

72,056

NET CURRENT ASSETS

140,849

150,609

TOTAL ASSETS LESS CURRENT LIABILITIES

140,853

154,849

CREDITORS

Amounts falling due after more than one year

7

-

9,913

NET ASSETS

140,853

144,936

CAPITAL AND RESERVES

Called up share capital

999

999

Retained earnings

139,854

143,937

SHAREHOLDERS' FUNDS

140,853

144,936

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 March 2026 and were signed by:

P Marshall - Director

1.	STATUTORY INFORMATION

Regalex 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.

Tangible fixed assets

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

Plant and machinery etc

-

Straight line over 4 years

Stocks

Stock is stated at the lower of cost and net realisable value. Cost is calculated using the first in, first out (FIFO) method of valuation.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 2 ).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

and 31 October 2025

28,440

DEPRECIATION

At 1 November 2024

24,200

Charge for year

4,236

At 31 October 2025

28,436

NET BOOK VALUE

At 31 October 2025

4

At 31 October 2024

4,240

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,140

4,720

Other debtors

206,266

201,297

208,406

206,017

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

28,522

20,655

Trade creditors

35,038

45,226

Taxation and social security

1,477

125

Other creditors

6,875

6,050

71,912

72,056

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

9,913

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdrafts

18,878

10,655

Bank loans

9,644

19,913

28,522

30,568

The bank overdraft and loans are secured by a legal charge over the company`s freehold land and buildings and a floating charge over all the company`s other assets.

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £10,400 (2024 - £10,600) were paid to the director .