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Registration number: 08916287

Regal Toys Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 28 February 2026

Regal Toys Limited

Contents

Company Information | 1
Directors' Report | 2
Accountants' Report | 3
Profit and Loss Account | 4
Balance Sheet | 5 to 6
Statement of Changes in Equity | 7
Notes to the Unaudited Financial Statements | 8 to 14
iXBRL Detailed Profit and Loss Account | 15 to 16

Regal Toys Limited

Company Information

Directors | Mr Paul Logan Mrs Hayley Logan

Registered office | Unit 11 Alpha Centre Armstrong Way Yate Bristol BS37 5NG

Accountants | Burton Sweet Chartered Certified AccountantsCornerstone House Midland Way Thornbury Bristol BS35 2BS

Regal Toys Limited

Directors' Report for the Year Ended 28 February 2026

The directors present their report and the financial statements for the year ended 28 February 2026.

Directors of the company

The directors who held office during the year were as follows:

Mr Paul Logan

Mrs Hayley Logan

Principal activity

The principal activity of the company is is that of agents involved in the sale of a variety of goods.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 30 June 2026 and signed on its behalf by:

......................................... Mr Paul Logan Director
......................................... Mrs Hayley Logan Director

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Regal Toys Limited
for the Year Ended 28 February 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Regal Toys Limited for the year ended 28 February 2026 as set out on pages 4 to 14 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Regal Toys Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Regal Toys Limited and state those matters that we have agreed to state to the Board of Directors of Regal Toys Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Regal Toys Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Regal Toys Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Regal Toys Limited. You consider that Regal Toys 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 accounts of Regal Toys 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 accounts.

......................................
Burton Sweet
Chartered Certified Accountants
Cornerstone House
Midland Way
Thornbury
Bristol
BS35 2BS

30 June 2026

Regal Toys Limited

Profit and Loss Account for the Year Ended 28 February 2026

| Note | 2026 £ | 2025 £
Turnover |  | 1,381,635 | 1,199,772
Cost of sales |  | (976,870) | (916,714)
Gross profit |  | 404,765 | 283,058
Administrative expenses |  | (114,736) | (102,827)
Operating profit |  | 290,029 | 180,231
Other interest receivable and similar income |  | 3,897 | 2,337
Profit before tax | 4 | 293,926 | 182,568
Tax on profit |  | (73,398) | (44,564)
Profit for the financial year |  | 220,528 | 138,004

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

Regal Toys Limited

(Registration number: 08916287)
Balance Sheet as at 28 February 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 5 | 62,181 | 5,668
Current assets |  |  |
Stocks | 6 | 484,239 | 365,082
Debtors | 7 | 109,393 | 80,671
Cash at bank and in hand |  | 147,745 | 81,482
|  | 741,377 | 527,235
Creditors: Amounts falling due within one year | 8 | (194,280) | (88,290)
Net current assets |  | 547,097 | 438,945
Total assets less current liabilities |  | 609,278 | 444,613
Provisions for liabilities |  | (8,084) | (1,417)
Net assets |  | 601,194 | 443,196
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 601,094 | 443,096
Shareholders' funds |  | 601,194 | 443,196

For the financial year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 30 June 2026 and signed on its behalf by:

Regal Toys Limited

(Registration number: 08916287)
Balance Sheet as at 28 February 2026

......................................... Mr Paul Logan Director
......................................... Mrs Hayley Logan Director

Regal Toys Limited

Statement of Changes in Equity for the Year Ended 28 February 2026

| Share capital £ | Retained earnings £ | Total £
At 1 March 2025 | 100 | 443,096 | 443,196
Profit for the year | - | 220,528 | 220,528
Dividends | - | (62,530) | (62,530)
At 28 February 2026 | 100 | 601,094 | 601,194

| Share capital £ | Retained earnings £ | Total £
At 1 March 2024 | 100 | 369,635 | 369,735
Profit for the year | - | 138,004 | 138,004
Dividends | - | (64,543) | (64,543)
At 28 February 2025 | 100 | 443,096 | 443,196

Regal Toys Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 11
Alpha Centre
Armstrong Way
Yate
Bristol
BS37 5NG

These financial statements were authorised for issue by the Board on 30 June 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Regal Toys Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures and fittings | 25% reducing balance method
Office equipment | 25% reducing balance method
Motor vehicles | 25% reducing balance method

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Regal Toys Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Regal Toys Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 9 (2025 - 9).

4 | Profit before tax

Arrived at after charging/(crediting)

| 2026 £ | 2025 £
Depreciation expense | 20,730 | 1,893

Regal Toys Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

5 | Tangible assets

| Fixtures and fittings £ | Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 1 March 2025 | 19,535 | - | 15,584 | 35,119
Additions | - | 75,172 | 2,071 | 77,243
At 28 February 2026 | 19,535 | 75,172 | 17,655 | 112,362
Depreciation
At 1 March 2025 | 18,162 | - | 11,289 | 29,451
Charge for the year | 344 | 18,793 | 1,593 | 20,730
At 28 February 2026 | 18,506 | 18,793 | 12,882 | 50,181
Carrying amount
At 28 February 2026 | 1,029 | 56,379 | 4,773 | 62,181
At 28 February 2025 | 1,373 | - | 4,295 | 5,668

6 | Stocks

| 2026 £ | 2025 £
Other inventories | 484,239 | 365,082

7 | Debtors

Current | 2026 £ | 2025 £
Trade debtors | 94,498 | 80,671
Other debtors | 14,895 | -
| 109,393 | 80,671

8 | Creditors

Creditors: amounts falling due within one year

Regal Toys Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

| 2026 £ | 2025 £
Due within one year |  |
Trade creditors | 57,346 | 9,730
Taxation and social security | 66,767 | 44,583
Other creditors | 70,167 | 33,977
| 194,280 | 88,290

9 | Dividends

Final dividends paid

|  | 2026 £ |  | 2025 £
Final dividend of £720.00 (2025 - £645.43) per each Ordinary A |  | 36,000 |  | 32,272
Final dividend of £530.60 (2025 - £645.43) per each Ordinary B |  | 26,530 |  | 32,272
|  | 62,530 |  | 64,543

10 | Related party transactions

Transactions with directors

2026 | At 1 March 2025 £ | Advances to director £ | At 28 February 2026 £
Directors Loan | - | 775 | 775
Directors Loan | - | 14,120 | 14,120

Regal Toys Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

2025 | At 1 March 2024 £ | Advances to director £ | At 28 February 2025 £
Directors Loan | 10,593 | (10,593) | -

Directors' remuneration

The directors' remuneration for the year was as follows:

| 2026 £ | 2025 £
Remuneration | 24,856 | 22,524
Contributions paid to money purchase schemes | - | 120,000
| 24,856 | 142,524

Regal Toys Limited

iXBRL Detailed Profit and Loss Account for the Year Ended 28 February 2026

| 2026 £ | 2025 £
Turnover/revenue | 1,381,635 | 1,199,772
Cost of sales |  |
Purchase of raw materials and consumables | (1,080,677) | (832,461)
Closing raw materials | 484,239 | 365,082
Rent, rates and services costs | (28,510) | (26,870)
Freight and haulage costs | (46,969) | (38,970)
Wages and salaries excluding directors | (219,985) | (174,488)
Social security costs excluding directors | (22,934) | (14,416)
Staff costs excluding directors | (242,919) | (188,904)
Salaries and fees, directors | (24,856) | (22,524)
Company contributions to money purchase plans, directors | - | (120,000)
Staff costs, directors | (24,856) | (142,524)
Subcontractor costs | (17,897) | (17,054)
External commission costs | (19,281) | (35,013)
Gross profit | 404,765 | 283,058
Distribution costs |  |
Administrative expenses |  |
Audit and accountancy other services | (1,676) | (2,140)
Advertising, promotions and marketing costs | (17,468) | (20,118)
Rent, rates and services costs | (1,800) | (1,200)
Utilities costs | (4,144) | (3,033)
Other repairs and maintenance costs | (1,936) | (2,068)
Cleaning costs | (1,873) | (1,786)
Depreciation of Fixed assets | (20,730) | (1,893)
Vehicle costs | (2,025) | -
Other staff costs | (3,720) | (1,182)

Regal Toys Limited

iXBRL Detailed Profit and Loss Account for the Year Ended 28 February 2026

| 2026 £ | 2025 £
Consultancy costs | (75) | -
Travel and subsistence | (5,449) | (6,438)
Legal and professional costs | (7,885) | (8,140)
Bank charges | (6,665) | (4,935)
Insurance costs | (5,178) | (2,806)
Telecommunications | (882) | (941)
Printing, postage and stationery | (14,604) | (28,930)
Subscriptions | (15,618) | (15,484)
Other costs | (3,008) | (1,733)
Other operating income |  |
Other items |  |
Profit on ordinary activities before finance charges and interest | 290,029 | 180,231
Bank interest and similar income receivable | 3,557 | 2,337
Non-bank interest and similar income receivable | 340 | -
Profit on ordinary activities before taxation | 293,926 | 182,568
Tax on profit or loss on ordinary activities | (73,398) | (44,564)
Profit for the financial year | 220,528 | 138,004