REGISTERED NUMBER: 10620257 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

REGNUM FOOD LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Accountants' Report

5

DIRECTOR:

A S Ozturk

REGISTERED OFFICE:

c/o Opet International Ltd

3rd Floor

35 Dover Street

London

W1S 4NQ

REGISTERED NUMBER:

10620257 (England and Wales)

ACCOUNTANTS:

Xeinadin Swiss Cottage Limited

Harben House

Harben Parade

Finchley Road

LONDON

NW3 6LH

CURRENT ASSETS

Debtors

5

4,635

4,635

CREDITORS

Amounts falling due within one year

6

875,073

875,073

NET CURRENT LIABILITIES

(870,438

)

(870,438

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(870,438

)

(870,438

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(870,538

)

(870,538

)

SHAREHOLDERS' FUNDS

(870,438

)

(870,438

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Profit and Loss has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 July 2026 and were signed by:

A S Ozturk - Director

1.	STATUTORY INFORMATION

Regnum Food 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.

The accounts have been prepared on a going concern basis on the assumption that the company will continue to have the support of its creditors.

Trade marks

Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses.

The carrying value of assets are reviewed for impairment when factors indicate that the carrying value may be impaired.

Trade marks are amortised on a straight line basis over 10 years. The directors believe that the write off period is the most appropriate to reflect the estimated useful economic life of the trademarks.

Amortisation is charged to administrative expenses in the profit and loss account.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade debtors and creditors and loans from banks.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

4,062

AMORTISATION

At 1 January 2025

and 31 December 2025

4,062

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

4,635

4,635

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

875,073

875,073

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Regnum Food Limited for the year ended 31 December 2025 which comprise the Profit and Loss , Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Regnum Food Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Regnum Food Limited and state those matters that we have agreed to state to the director of Regnum Food Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Regnum Food Limited and its director for our work or for this report.

It is your duty to ensure that Regnum Food Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Regnum Food Limited. You consider that Regnum Food Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Regnum Food Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Xeinadin Swiss Cottage Limited

Harben House

Harben Parade

Finchley Road

LONDON

NW3 6LH

30 July 2026