REGISTERED NUMBER: 02991413 (England and Wales)

Report of the Director and

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Regalcrest Limited

Page

Company Information

1

Report of the Director

2

Income Statement

3

Balance Sheet

4

Statement of Changes in Equity

5

Notes to the Financial Statements

6

DIRECTOR:

Mrs L Klein

SECRETARY:

Mrs L Klein

REGISTERED OFFICE:

10 Palm Court

Queen Elizabeths Walk

London

N16 5XA

REGISTERED NUMBER:

02991413 (England and Wales)

ACCOUNTANTS:

London Accounting Group Ltd

The director presents her report with the financial statements of the company for the year ended 30 November 2025.

DIRECTOR

Mrs L Klein held office during the whole of the period from 1 December 2024 to the date of this report.

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

ON BEHALF OF THE BOARD:

Mrs L Klein - Director

28 August 2026

TURNOVER

16,549

12,996

Administrative expenses

(7,229

)

(7,090

)

OPERATING PROFIT

9,320

5,906

Interest payable and similar expenses

4

(4

)

(10

)

PROFIT BEFORE TAXATION

9,316

5,896

Tax on profit

5

(1,770

)

(1,120

)

PROFIT FOR THE FINANCIAL YEAR

7,546

4,776

CURRENT ASSETS

Debtors

7

69,115

49,618

Cash at bank

3,483

9,519

72,598

59,137

CREDITORS

Amounts falling due within one year

8

(50,493

)

(43,578

)

NET CURRENT ASSETS

22,105

15,559

TOTAL ASSETS LESS CURRENT LIABILITIES

22,105

15,559

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

10

22,104

15,558

SHAREHOLDERS' FUNDS

22,105

15,559

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 her 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 28 August 2026 and were signed by:

Mrs L Klein - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 December 2023

1

14,782

14,783

Changes in equity

Dividends

-

(4,000

)

(4,000

)

Total comprehensive income

-

4,776

4,776

Balance at 30 November 2024

1

15,558

15,559

Changes in equity

Dividends

-

(1,000

)

(1,000

)

Total comprehensive income

-

7,546

7,546

Balance at 30 November 2025

1

22,104

22,105

1.	STATUTORY INFORMATION

Regalcrest 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.

Turnover

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

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.

INTEREST PAYABLE AND SIMILAR EXPENSES

30.11.25

30.11.24

£

£

Interest on overdue tax

4

10

5.

TAXATION

Analysis of the tax charge

The tax charge on the profit for the year was as follows:

30.11.25

30.11.24

£

£

Current tax:

UK corporation tax

1,770

1,120

Tax on profit

1,770

1,120

6.

DIVIDENDS

30.11.25

30.11.24

£

£

Ordinary share of £1

Final

1,000

4,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Other debtors

69,115

49,618

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Taxation and social security

1,770

1,120

Other creditors

48,723

42,458

50,493

43,578

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

1

Ordinary

£1

1

1

10.

RESERVES

Retained

earnings

£

At 1 December 2024

15,558

Profit for the year

7,546

Dividends

(1,000

)

At 30 November 2025

22,104