Regal Trading Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 09039196

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		19,165,197		19,165,197

			19,165,197		19,165,197
CURRENT ASSETS
Debtors	5	2,986,983		3,344,917
Cash at bank and in hand		14,908		9,287

		3,001,891		3,354,204
Creditors: Amounts Falling Due Within One Year	6	(394,665 )		(776,114 )

NET CURRENT ASSETS (LIABILITIES)			2,607,226		2,578,090

TOTAL ASSETS LESS CURRENT LIABILITIES			21,772,423		21,743,287

Creditors: Amounts Falling Due After More Than One Year	7		(2,118,217 )		(3,312,294 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(3,258,691 )		(2,476,605 )

NET ASSETS			16,395,515		15,954,388

CAPITAL AND RESERVES
Called up share capital	8		4		4
Other reserves			10,219,647		11,001,733
Profit and Loss Account			6,175,864		4,952,651

SHAREHOLDERS' FUNDS			16,395,515		15,954,388

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Page 2

Regal Trading Ltd

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Kanagaratnam Rajakanthan

Director

31/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Regal Trading Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09039196 . The registered office is 30 Station Road, Orpington, BR6 0SA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,value added tax and other sales taxes.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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 bases:

Freehold	0
Fixtures & Fittings	0

2.4. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Land & Property
	Freehold	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 November 2024	19,165,197	2,983,869	22,149,066

As at 31 October 2025	19,165,197	2,983,869	22,149,066

Depreciation
As at 1 November 2024	-	2,983,869	2,983,869

As at 31 October 2025	-	2,983,869	2,983,869

Net Book Value
As at 31 October 2025	19,165,197	-	19,165,197

As at 1 November 2024	19,165,197	-	19,165,197

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Regal Trading Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Stapleburn Ltd	456,983	364,583
Director's loan account	-	1,594,364

	456,983	1,958,947
Due after more than one year
Canterbury Homes Ltd	940,000	1,385,970
Nicholas James Care Homes Ltd	1,590,000	-

	2,530,000	1,385,970

	2,986,983	3,344,917

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	8,701	7,861
Corporation tax	384,964	767,253
Accruals	1,000	1,000

	394,665	776,114

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Regal Care Trading Ltd	2,118,217	3,312,294

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	4	4

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