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

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

Regal Later Living (Newbury) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2nd Floor, 60 Charlotte Street, London, United Kingdom, W1T 2NU.

These financial statements are prepared for the period from 4 December 2024 (date of incorporation) to 31 December 2025.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The Company has net trueliabilities at 31 December 2025 of £260,691. The Directors have obtained confirmation from the Company's parent, Edencap LLP, that it is committed to support the activities of Regal Later Living (Newbury) Limited and will continue to provide sufficient funds, as part of that support, to enable Regal Later Living (Newbury) Limited to meet its liabilities as they fall due for at least 12 months from the date of signing the accounts.

After making enquiries, the Directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and meet its liabilities as they fall due for the foreseeable future, being a period of at least twelve months from the date these financial statements were approved. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

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

Turnover comprises rental income from operating leases, which is recognised on a straight-line basis over the term of the relevant lease.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

The average monthly number of persons (including directors) employed by the company during the period was:

On 4 December 2024, 100 A Ordinary share of £1 were allotted and fully paid at par upon incorporation.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its loss for the period then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

The company's property lease is entirely variable based on net operating income; therefore, there are no minimum future lease commitments.

On 12 November 2025, Bank Frick AG secured a negative pledge and a fixed and floating charge over all the property or undertaking of the company.

The company has taken advantage of the exemption under FRS 102 paragraph 33.1A from disclosing transactions with its parent entity, as the company is a wholly-owned subsidiary.

During the period, the company leased its operating property from Eden (Pearl House) Limited, a fellow subsidiary which is not wholly owned by the parent entity. Under the terms of the lease agreement, the rent payable by the company is calculated as 60% of the net operating income of the company.

At 31 December 2025, the balance owed to Eden (Pearl House) Limited in respect of working capital funding was £7,218. This balance is unsecured, interest-free, and repayable on demand.

During the period, the company was charged property and rental management fees of £87,273 by Pegasus Homes Limited, a participator in a fellow group company. At the period end, £51,273 was owing to Pegasus Homes Limited.