Regaliz Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 10169361 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

REGALIZ LIMITED

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

4,883

6,103

Investment property

5

4,135,000

3,635,000

4,139,883

3,641,103

CURRENT ASSETS

Debtors

6

3,907

4,562

Cash at bank and in hand

30,705

5,512

34,612

10,074

CREDITORS

Amounts falling due within one year

7

519,631

568,017

NET CURRENT LIABILITIES

(485,019

)

(557,943

)

TOTAL ASSETS LESS CURRENT

LIABILITIES

3,654,864

3,083,160

CREDITORS

Amounts falling due after more than one

year

8

(1,842,184

)

(1,865,263

)

PROVISIONS FOR LIABILITIES

(303,591

)

(178,878

)

NET ASSETS

1,509,089

1,039,019

CAPITAL AND RESERVES

Called up share capital

11

100

Non distributable reserves

907,168

532,168

Retained earnings

601,821

506,751

SHAREHOLDERS' FUNDS

1,509,089

1,039,019

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 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.

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 8 July 2026 and were signed on its behalf by:

R Chadha - Director

1.	STATUTORY INFORMATION

Regaliz Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

10169361

Registered office:

17 Rambler Lane

Slough

SL3 7RR

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

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

-

20% on reducing balance

Computer equipment

-

33% on cost

Investment property

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

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

COST

At 1 November 2024

and 31 October 2025

16,798

3,116

19,914

DEPRECIATION

At 1 November 2024

11,022

2,789

13,811

Charge for year

1,155

65

1,220

At 31 October 2025

12,177

2,854

15,031

NET BOOK VALUE

At 31 October 2025

4,621

262

4,883

At 31 October 2024

5,776

327

6,103

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

3,635,000

Revaluations

500,000

At 31 October 2025

4,135,000

NET BOOK VALUE

At 31 October 2025

4,135,000

At 31 October 2024

3,635,000

The fair value of the investment property has been arrived at on the basis of a valuation carried out at 31 October 2025 by the Director. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

Fair value at 31 October 2025 is represented by:

£

Valuation in 2023

709,558

Valuation in 2025

500,000

Cost

2,925,442

4,135,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

2,906

3,561

Other debtors

1,001

3,907

4,562

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts (see note 9)

2,500

Taxation and social security

34,671

43,047

Other creditors

482,460

522,470

519,631

568,017

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE

YEAR

2025

2024

£

Bank loans (see note 9)

1,754,820

1,760,820

Other creditors

87,364

104,443

1,842,184

1,865,263

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

1,753,820

Other loans more 5yrs non-inst

87,364

104,443

1,841,184

1,858,263

9.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

Amounts falling due within one year or on demand:

Bank loans

2,500

Amounts falling due between one and two years:

Bank loans - 1-2 years

1,000

6,000

Amounts falling due between two and five years:

Bank loans - 2-5 years

-

1,000

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

1,753,820

Other loans more 5yrs non-inst

87,364

104,443

1,841,184

1,858,263

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

Bank loans

1,757,320

1,763,320

The loans are secured by legal charges over the properties of the company.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

100

Ordinary

£1

100

12.	RELATED PARTY DISCLOSURES

The Company's related parties, the nature of the relationship and the extent of the transactions with them are summarised below:

2025

2024

£

Amounts owed by/(to) R Chadha (Director)

(434,865

)

(471,627

)

There is no overall control of the company by any individual person.