REGISTERED NUMBER: 02509762 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Regency Club (UK) Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

5

67,717

66,211

CURRENT ASSETS

Stocks

22,750

21,000

Debtors

6

57,435

83,799

Cash at bank and in hand

2,403,265

2,101,847

2,483,450

2,206,646

CREDITORS

Amounts falling due within one year

7

400,909

303,403

NET CURRENT ASSETS

2,082,541

1,903,243

TOTAL ASSETS LESS CURRENT LIABILITIES

2,150,258

1,969,454

CAPITAL AND RESERVES

Called up share capital

800

800

Capital redemption reserve

200

200

Retained earnings

2,149,258

1,968,454

2,150,258

1,969,454

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 August 2026 and were signed by:

Rahul Sharma - Director

1.	STATUTORY INFORMATION

Regency Club (UK) 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:

02509762

Registered office:

The Regency Club

18-21 Queensbury Station Parade

Queensbury

Middlesex

HA8 5NR

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

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

The turnover shown in the profit and loss account represents amounts receivable in respect of the provision of bar services and meals during the year, exclusive of Value Added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

Over the term of lease

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Taxation

Taxation for the year comprises of current tax. Tax is recognised in the Income Statement.

Current 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.

Leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 41 (2024 - 35 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Motor

leasehold

fittings

vehicles

Totals

£

£

£

£

COST

At 1 December 2024

254,445

1,350,285

53,449

1,658,179

Additions

-

44,041

-

44,041

At 30 November 2025

254,445

1,394,326

53,449

1,702,220

DEPRECIATION

At 1 December 2024

218,160

1,339,471

34,337

1,591,968

Charge for year

12,094

17,079

13,362

42,535

At 30 November 2025

230,254

1,356,550

47,699

1,634,503

NET BOOK VALUE

At 30 November 2025

24,191

37,776

5,750

67,717

At 30 November 2024

36,285

10,814

19,112

66,211

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

57,435

83,799

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

10,692

Trade creditors

4,432

1,838

Taxation and social security

275,558

221,142

Other creditors

120,919

69,731

400,909

303,403

8.	RELATED PARTY DISCLOSURES

The director has confirmed that there were no material transactions with related parties undertaken such as required to be disclosed under FRS 102.