ACCOUNTS - Final Accounts preparation

Registered number: NI681688

RGL Group Ltd

Unaudited

Financial statements

Information for filing with the registrar

For the Period Ended 31 December 2025

RGL Group Ltd

Registered number: NI681688

Balance Sheet

As at 31 December 2025

		2025		2024
Note		£		£

Fixed assets
Fixed Asset Investments	4		701,006		701,006
Investment property	5		3,271,095		3,271,095
			3,972,101		3,972,101
Current assets
Debtors: amounts falling due within one year	6	-		10
Cash at bank and in hand	7	36,144		22,104
		36,144		22,114
Creditors: amounts falling due within one year	8	(951,537)		(1,124,982)
Net current liabilities			(915,393)		(1,102,868)
Total assets less current liabilities			3,056,708		2,869,233

Net assets			3,056,708		2,869,233

Capital and reserves
Called up share capital	9	701,006	701,006
Profit and loss account		2,355,702	2,168,227
		3,056,708	2,869,233

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RGL Group Ltd

Registered number: NI681688

Balance Sheet (continued)

As at 31 December 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 6 July 2026.

R M O'Hara

Director

The notes on pages 3 to 6 form part of these financial statements.

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RGL Group Ltd

Notes to the Financial Statements

For the Period Ended 31 December 2025

1.	General information

RGL Group Ltd is a private company limited by shares incorporated in Northern Ireland. The registration number and address of the registered office are given in the Company Information section of these financial statements.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

2.3

Going concern

The Directors of RGL Group Ltd have reviewed the resources available and believe that the company has adequate resources to continue in operational existence for the foreseeable future.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

2.5

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

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RGL Group Ltd

Notes to the Financial Statements

For the Period Ended 31 December 2025

2.Accounting policies (continued)

2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the period was 3 (2024 - 3).

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 January 2025	701,006
	At 31 December 2025	701,006

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RGL Group Ltd

Notes to the Financial Statements

For the Period Ended 31 December 2025

5.	Investment property

		Freehold investment property
		£
	Valuation
	At 1 January 2025	3,271,095
	At 31 December 2025	3,271,095

If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
	2025	2024
	£	£

Historic cost	3,271,095	3,271,095
Accumulated depreciation and impairments	(119,940)	(54,518)
	3,151,155	3,216,577

Debtors

					2025	2024
					£	£


Other debtors	-	10
	-	10

7.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	36,144	22,104
	36,144	22,104

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RGL Group Ltd

Notes to the Financial Statements

For the Period Ended 31 December 2025

8.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Amounts owed to group undertakings	920,422	1,113,949
Corporation tax	29,060	9,290
Other taxation and social security	830	-
Other creditors	1,225	1,743
	951,537	1,124,982

9.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

152,725 (2024 - 152,725) 'A' Ordinary Shares shares of £1.00 each	152,725	152,725
152,725 (2024 - 152,725) 'B' Ordinary Shares shares of £1.00 each	152,725	152,725
152,725 (2024 - 152,725) 'C' Ordinary Shares shares of £1.00 each	152,725	152,725
242,825 (2024 - 242,825) 'D' Ordinary Shares shares of £1.00 each	242,825	242,825
1 (2024 - 1) 'E' Ordinary Shares share of £1.00	1	1
1 (2024 - 1) 'F' 'Ordinary Shares share of £1.00	1	1
1 (2024 - 1) 'G' 'Ordinary Shares share of £1.00	1	1
1 (2024 - 1) 'H' 'Ordinary Shares share of £1.00	1	1
1 (2024 - 1) 'I' Ordinary Shares share of £1.00	1	1
1 (2024 - 1) 'J' Ordinary Shares share of £1.00	1	1

	701,006	701,006

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