ACCOUNTS - Final Accounts preparation

Registered number: 10438120

REGAN & HALLWORTH HOLDINGS LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2025

REGAN & HALLWORTH HOLDINGS LTD

REGISTERED NUMBER: 10438120

BALANCE SHEET

AS AT 30 NOVEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		487,658		487,658
			487,658		487,658
Current assets
Debtors: amounts falling due within one year	5	402,083		366,624
		402,083		366,624
Creditors: amounts falling due within one year	6	(606,644)		(540,554)
Net current liabilities			(204,561)		(173,930)
Total assets less current liabilities			283,097		313,728

Net assets			283,097		313,728

Capital and reserves
Called up share capital	80	80
Share premium account	273,088	273,088
Profit and loss account	9,929	40,560
	283,097	313,728

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REGAN & HALLWORTH HOLDINGS LTD

REGISTERED NUMBER: 10438120

BALANCE SHEET (CONTINUED)

AS AT 30 NOVEMBER 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 year 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 statement of income and retained earnings 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 by:

................................................

A Herterich

Director

Date: 28 August 2026

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

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REGAN & HALLWORTH HOLDINGS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1.	General information

The Company is a private company limited by shares, which is incorporated under the Companies Act 2006 and registered in England and Wales (no. 10438120). The address of the registered office is 10-12 Library Street, Wigan, Lancashire, WN1 1NN.

These financial statements present information about the Company as an individual undertaking. The principal activity of the Company is that of a holding company.

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. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

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.

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REGAN & HALLWORTH HOLDINGS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

2.Accounting policies (continued)

2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

2.6

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.

2.7

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.

2.8

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 year was 3 (2024 - 3).

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 December 2024	487,658
	At 30 November 2025	487,658

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REGAN & HALLWORTH HOLDINGS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Debtors

					2025	2024
					£	£


Other debtors	402,083	366,624
	402,083	366,624

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

Amounts owed to group undertakings	604,156	502,989
Corporation tax	1,688	99
Other creditors	-	36,666
Accruals and deferred income	800	800
	606,644	540,554

7.	Related party transactions
	Included in other debtors/(creditors) are the following balances with related parties:

		2025	2024
		£	£

Regan & Hallworth Estate Agents Limited	(604,156)	(502,989)
Regan & Hallworth Group Ltd	327,959	-
A Law	-	287,654
J Edgerton	-	(18,333)
A Herterich	-	(18,333)

Regan & Hallworth Estate Agents Limited is a subsidiary company. The loan is unsecured, has no fixed repayment terms and bears no interest.

Regan & Hallworth Group Ltd is the parent company. The loan is unsecured, has no fixed repayment terms and bears no interest.

A Law was a director during the year. The loan was unsecured and was repaid in full during the year.

J Edgerton and A Herterich are directors. The loans are unsecured, have no fixed repayment terms and bear no interest.

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REGAN & HALLWORTH HOLDINGS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

8.	Controlling party

The company is controlled by its directors.

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