REGINALD LTD

Company Registration Number:
16034228 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2025

Period of accounts

Start date: 22 October 2024

End date: 31 December 2025

REGINALD LTD

Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet
Notes

REGINALD LTD

Balance sheet

As at 31 December 2025


Notes
14 months to 31 December 2025


£
Called up share capital not paid: 1
Fixed assets
Tangible assets: 3 2,629,113
Total fixed assets: 2,629,113
Current assets
Debtors: 4 350,000
Cash at bank and in hand: 0
Total current assets: 350,000
Creditors: amounts falling due within one year: 5 (2,993,384)
Net current assets (liabilities): (2,643,384)
Total assets less current liabilities: (14,270)
Total net assets (liabilities): (14,270)
Capital and reserves
Called up share capital: 1
Profit and loss account: (14,271)
Shareholders funds: (14,270)

The notes form part of these financial statements

REGINALD LTD

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 22 July 2026
and signed on behalf of the board by:

Name: Paul Humphrey
Status: Director

The notes form part of these financial statements

REGINALD LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover Rental income represents income earned from leasing commercial property and is recognised on an accruals basis over the period to which the lease relates.

Tangible fixed assets and depreciation policy

Tangible Fixed Assets and Depreciation Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation, less any subsequent accumulated depreciation and subsequent accumulated impairment loss. An increase in the carrying amount of an asset as a result of revaluation is recognized in other comprehensive income and accumulated in capital and reserves. However, the increase is recognized in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognized in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognized revaluation increase accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss. 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 basis: Freehold Building 5% Straight-line Land not depreciated

REGINALD LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

2. Employees

14 months to 31 December 2025
Average number of employees during the period 0

REGINALD LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Tangible Assets

Total
Cost £
Additions 2,719,500
At 31 December 2025 2,719,500
Depreciation
Charge for year 90,387
At 31 December 2025 90,387
Net book value
At 31 December 2025 2,629,113

REGINALD LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

4. Debtors

14 months to 31 December 2025
£
Debtors due after more than one year: 0

REGINALD LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

5. Creditors: amounts falling due within one year note

Creditors due within 1 year Intercompany loan 2,935,051 VAT 58,333 Total 2,993,384

REGINALD LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

6. Related party transactions

Name of the related party: Services Machinery & Trucks Limited
Relationship:
Immediate Parent
Description of the Transaction: The company is financed by a loan from its immediate parent undertaking, Services Machinery & Trucks Limited (“SMT”). The total loan extended to Reginald during the period was £2,719,500. Interest expense recognised during the period amounted to £215,551. At 31 December 2025, amounts due to SMT comprised loan principal and accrued interest totalling £2,935,051.
£
Balance at 31 December 2025 2,935,051

During the period, the company leased commercial property to Aggregate Processing and Recycling Limited (“APR”), a fellow subsidiary undertaking of the company’s parent, Services Machinery & Trucks Limited. Rental income recognised during the period amounted to £291,667 and amounts due from APR at 31 December 2025 were £350,000.