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REGISTERED NUMBER: 02803842 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

REGALPLAN LIMITED
REGALPLAN LIMITED (REGISTERED NUMBER: 02803842)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


REGALPLAN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2025







DIRECTORS: S O Seigler
R M Seigler





SECRETARY: J L Seigler





REGISTERED OFFICE: 15 Canfield Place
London
NW6 3BT





REGISTERED NUMBER: 02803842 (England and Wales)





ACCOUNTANTS: Numera Partners LLP
15 Canfield Place
London
NW6 3BT
Page 1
REGALPLAN LIMITED (REGISTERED NUMBER: 02803842)

BALANCE SHEET
31 DECEMBER 2025

31.12.25 31.12.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,321 9,939
Investments 5 37,501 41,699
Investment property 6 1,600,000 1,600,000
1,644,822 1,651,638

CURRENT ASSETS
Debtors 7 219,453 213,247
Cash at bank 422,095 219,411
641,548 432,658
CREDITORS
Amounts falling due within one year 8 55,008 30,163
NET CURRENT ASSETS 586,540 402,495
TOTAL ASSETS LESS CURRENT
LIABILITIES
2,231,362
2,054,133

CREDITORS
Amounts falling due after more than one year 9 1,629,667 1,466,928
NET ASSETS 601,695 587,205

CAPITAL AND RESERVES
Called up share capital 132,000 132,000
Share premium 363,000 363,000
Retained earnings 106,695 92,205
601,695 587,205

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 2 September 2026 and were signed on its behalf by:




R M Seigler - Director


The notes form part of these financial statements

Page 2
REGALPLAN LIMITED (REGISTERED NUMBER: 02803842)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

1. STATUTORY INFORMATION

Regalplan 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.

The presentation currency of the financial statements is the Pound Sterling (£) and rounded to the nearest £.

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.

Critical accounting judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilites that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revisions affects both current and future periods.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 20% on cost

Investments in subsidiaries and associates
Investments in subsidiary and associate undertakings are recognised at cost.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Cash and cash equivalents
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.

Going Concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company, therefore continues to adopt the going concern policy in preparing its financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

Page 3 continued...
REGALPLAN LIMITED (REGISTERED NUMBER: 02803842)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2025

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2025
and 31 December 2025 103,831
DEPRECIATION
At 1 January 2025 93,892
Charge for year 2,618
At 31 December 2025 96,510
NET BOOK VALUE
At 31 December 2025 7,321
At 31 December 2024 9,939

5. FIXED ASSET INVESTMENTS
Shares in Interest
group in
undertakings associate Totals
£    £    £   
COST
At 1 January 2025 37,501 4,198 41,699
Disposals - 8,274 8,274
Share of profit/(loss) - (12,472 ) (12,472 )
At 31 December 2025 37,501 - 37,501
NET BOOK VALUE
At 31 December 2025 37,501 - 37,501
At 31 December 2024 37,501 4,198 41,699

Investments classified as long term investments are carried in the financial statements at cost. However, provision for diminution shall be made to recognise a decline, other than temporary, in the value of the investments, such reduction being determined and made for each investment individually.

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 January 2025
and 31 December 2025 1,600,000
NET BOOK VALUE
At 31 December 2025 1,600,000
At 31 December 2024 1,600,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.25 31.12.24
£    £   
Trade debtors 24,000 24,000
Amounts owed by group undertakings 630 -
Other debtors 194,823 189,247
219,453 213,247

Page 4 continued...
REGALPLAN LIMITED (REGISTERED NUMBER: 02803842)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2025

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.25 31.12.24
£    £   
Bank loans and overdrafts 5,833 5,833
Trade creditors 1 1
Taxation and social security 7,108 2,155
Other creditors 42,066 22,174
55,008 30,163

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.12.25 31.12.24
£    £   
Bank loans 967,305 967,305
Other creditors 662,362 499,623
1,629,667 1,466,928

10. RELATED PARTY DISCLOSURES

E5 Property Investment and Management Ltd
A company in which R Seigler is a director.

Management fees of £30,000 (2024: £10,000) were charged by E5 Property Investment and Management Ltd during the year.

E9 Property Investment and Management Ltd
A fully owned subsidiary.

Amount due from related party at the balance sheet date £181,965 (2024: £182,132).

Management fees is £10,000 were charged by E9 Property Investment and Management Ltd during the year.

Page 5