Company No:
Contents
| DIRECTORS | Paul Quinn (Appointed 02 June 2026) |
| Maximilian Leo Regenold (Appointed 12 August 2025) | |
| Bernd Wolfgang Schuler | |
| Rosalind Jane Sutton (Appointed 01 May 2026) | |
| Sarah Andrea Ware (Resigned 16 December 2025) |
| REGISTERED OFFICE | Fishleigh Court |
| Fishleigh Road | |
| Barnstaple | |
| EX31 3UD | |
| United Kingdom |
| COMPANY NUMBER | 10971822 (England and Wales) |
| AUDITOR | Gravita Audit Western Limited |
| Chartered Accountants | |
| Statutory Auditor | |
| Keble House | |
| Southernhay Gardens | |
| Exeter, Devon | |
| EX1 1NT |
| Note | 31.12.2025 | 31.12.2024 | ||
| £ | £ | |||
| Fixed assets | ||||
| Investments | 3 |
|
|
|
| 1,182,240 | 1,182,240 | |||
| Current assets | ||||
| Debtors | 4 |
|
|
|
| Cash at bank and in hand |
|
|
||
| 82,252 | 231,528 | |||
| Creditors: amounts falling due within one year | 5 | (
|
(
|
|
| Net current assets | 71,388 | 224,655 | ||
| Total assets less current liabilities | 1,253,628 | 1,406,895 | ||
| Net assets |
|
|
||
| Capital and reserves | ||||
| Called-up share capital |
|
|
||
| Share premium account |
|
|
||
| Profit and loss account |
|
|
||
| Total shareholder's funds |
|
|
The financial statements of Regenold UK & Ireland Holdings Ltd (registered number:
|
Bernd Wolfgang Schuler
Director |
The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.
Regenold UK & Ireland Holdings Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Fishleigh Court, Fishleigh Road, Barnstaple, EX31 3UD, United Kingdom.
The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.
The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.
Group accounts exemption s399
The Company has taken advantage of the exemption under section 398 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets is reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
The key estimates and judgements included in the financial statements are accruals which are based on information available at the time of approval of the financial statements.
Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.
Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
The Report of the Auditors was unqualified.
Jade Quaintance FCA BA (Senior Statutory Auditor)
for and on behalf of Gravita Audit Western Limited.
| 31.12.2025 | 31.12.2024 | ||
| Number | Number | ||
| Monthly average number of persons employed by the Company during the year, including directors |
|
|
Investments in subsidiaries
| 31.12.2025 | |
| £ | |
| Cost | |
| At 01 January 2025 |
|
| At 31 December 2025 |
|
| Carrying value at 31 December 2025 |
|
| Carrying value at 31 December 2024 |
|
| 31.12.2025 | 31.12.2024 | ||
| £ | £ | ||
| Amounts owed by Group undertakings |
|
|
|
| VAT recoverable |
|
|
|
| Other debtors |
|
|
|
|
|
|
| 31.12.2025 | 31.12.2024 | ||
| £ | £ | ||
| Amounts owed to Group undertakings |
|
|
|
| Accruals |
|
|
|
| Taxation and social security |
|
|
|
|
|
|
The audit report was signed by Jade Quaintance FCA BA on behalf of Gravita Audit Western Limited, Chartered Accountants.
Parent Company:
|
|