Company No: 14142340 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.03.2026		30.04.2025
		£		£
Fixed assets
Investments	3	200		200
		200		200
Current assets
Debtors	4	200		200
		200		200
Creditors: amounts falling due within one year	5	( 200)		( 200)
Net current assets		0		0
Total assets less current liabilities		200		200
Net assets		200		200
Capital and reserves
Called-up share capital	6	200		200
Total shareholders' funds		200		200

For the financial period ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Royal Elizabeth Limited (registered number: 14142340) were approved and authorised for issue by the Director on 06 July 2026. They were signed on its behalf by:

M C Tellwright Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Royal Elizabeth Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 68 Grafton Way, London, W1T 5DS, United Kingdom.

The financial statements have been prepared under the historical cost convention, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

Reporting period length

The reporting period covered by these financial statements is 11 months. As the company was dormant in both periods the results remain comparable to last year.

Fixed asset investments

Investments are recognised initially at fair value which in this case is the transaction price excluding transaction costs. Subsequently, they are measured at cost less impairment.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors are initially measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors, are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

2. Employees

	Period from 01.05.2025 to 31.03.2026		Year ended 30.04.2025
	Number		Number
Monthly average number of persons employed by the Company during the year.	0		0

3. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 May 2025	200		200
At 31 March 2026	200		200
Carrying value at 31 March 2026	200		200
Carrying value at 30 April 2025	200		200

4. Debtors

	31.03.2026		30.04.2025
	£		£
Other debtors	200		200

5. Creditors: amounts falling due within one year

	31.03.2026		30.04.2025
	£		£
Other creditors	200		200

6. Called-up share capital

	31.03.2026		30.04.2025
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100
100 Non Voting Ordinary shares of £ 1.00 each	100		100
	200		200