Company Registration No. 09288054 (England and Wales)
Regent One Estates Ltd
Unaudited accounts
for the year ended 31 January 2026
Regent One Estates Ltd
Unaudited accounts
Contents
Regent One Estates Ltd
Statement of financial position
as at 31 January 2026
Investment property
12,157,000
1,000,000
Cash at bank and in hand
1,037,631
396,779
Creditors: amounts falling due within one year
(843,126)
(48,555)
Net current assets
461,213
348,224
Total assets less current liabilities
12,618,213
1,348,224
Creditors: amounts falling due after more than one year
(11,157,000)
(318,100)
Provisions for liabilities
Deferred tax
(89,356)
(89,356)
Net assets
1,371,857
940,768
Called up share capital
300
300
Profit and loss account
1,371,557
940,468
Shareholders' funds
1,371,857
940,768
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 August 2026 and were signed on its behalf by
Harpal Singh
Director
Company Registration No. 09288054
Regent One Estates Ltd
Notes to the Accounts
for the year ended 31 January 2026
Regent One Estates Ltd is a private company, limited by shares, registered in England and Wales, registration number 09288054. The registered office is KD Bros, Hope road, Leeds, West Yorkshire, LS9 7DU.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents amounts receivable in respect of rent.
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
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 accounts. 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.
Fair value at 1 February 2025
1,000,000
At 31 January 2026
12,157,000
The fair value of the investment properties has been arrived at on the basis of a valuation carried out by the directors. The valuations were made on an open market value basis by reference to market evidence of transaction prices for similar properties.
Regent One Estates Ltd
Notes to the Accounts
for the year ended 31 January 2026
Amounts falling due within one year
Amounts due from group undertakings etc.
231,270
-
Accrued income and prepayments
12,250
-
6
Creditors: amounts falling due within one year
2026
2025
Amounts owed to group undertakings and other participating interests
363,428
-
Taxes and social security
145,896
47,455
Other creditors
320,461
1,100
7
Creditors: amounts falling due after more than one year
2026
2025
Other creditors
11,157,000
318,100
8
Average number of employees
During the year the average number of employees was 1 (2025: 1).