REGISTERED NUMBER: 04246038 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

REGENCY HAMPERS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

10

DIRECTORS:

D Perkin

J Perkin

N E Perkin

SECRETARIES:

S Perkin

C E Perkin

REGISTERED OFFICE:

Unit B,

(Marshalls of Evesham Transport Site)

Pershore Airfield, Long Lane,

Throckmorton,

Pershore

Worcestershire

WR10 2JH

REGISTERED NUMBER:

04246038 (England and Wales)

ACCOUNTANTS:

Randall & Payne LLP

Chartered Accountants

Chargrove House

Shurdington Road

Cheltenham

Gloucestershire

GL51 4GA

FIXED ASSETS

Intangible assets

4

6,791

5,318

Tangible assets

5

559,248

626,035

Investments

6

983,070

1,102,354

1,549,109

1,733,707

CURRENT ASSETS

Stocks

1,240,376

1,164,662

Debtors

7

1,966,490

1,751,558

Cash at bank

4,349,553

3,537,557

7,556,419

6,453,777

CREDITORS

Amounts falling due within one year

8

1,370,082

1,064,957

NET CURRENT ASSETS

6,186,337

5,388,820

TOTAL ASSETS LESS CURRENT LIABILITIES

7,735,446

7,122,527

CREDITORS

Amounts falling due after more than one year

9

(69,976

)

(204,981

)

PROVISIONS FOR LIABILITIES

(131,180

)

(142,798

)

NET ASSETS

7,534,290

6,774,748

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

7,534,289

6,774,747

7,534,290

6,774,748

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2026 and were signed on its behalf by:

D Perkin - Director

N E Perkin - Director

1.	STATUTORY INFORMATION

Regency Hampers 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 (£).

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.

Preparation of consolidated financial statements

The financial statements contain information about Regency Hampers Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

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

Revenue is recognised upon completion of a sale.

Intangible assets - patents

Patents that are held by the company and have been capitalised are being amortised on a 10% reducing balance method.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% straight line

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less any impairment.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Financial Instruments are classified by the directors as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

There are no material uncertainties that may cast significant doubt about the company's ability to continue as a going concern.

Provisions

Provisions are recognised only where a present obligation exists as a result of a past transaction or event at or prior to the balance sheet date. In addition, a provision is only recognised where the amounts involved can be reliably estimated. Where material, provisions are calculated on a discounted basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 30 (2025 - 31 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 February 2025

9,072

Additions

2,185

At 31 January 2026

11,257

AMORTISATION

At 1 February 2025

3,754

Charge for year

712

At 31 January 2026

4,466

NET BOOK VALUE

At 31 January 2026

6,791

At 31 January 2025

5,318

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

234,323

571,829

220,614

131,626

1,158,392

Additions

6,939

23,089

71,850

4,568

106,446

Disposals

-

-

(34,900

)

-

(34,900

)

At 31 January 2026

241,262

594,918

257,564

136,194

1,229,938

DEPRECIATION

At 1 February 2025

127,027

218,706

93,147

93,477

532,357

Charge for year

18,549

64,962

41,192

15,261

139,964

Eliminated on disposal

-

-

(1,631

)

-

(1,631

)

At 31 January 2026

145,576

283,668

132,708

108,738

670,690

NET BOOK VALUE

At 31 January 2026

95,686

311,250

124,856

27,456

559,248

At 31 January 2025

107,296

353,123

127,467

38,149

626,035

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1 February 2025

and 31 January 2026

42,886

DEPRECIATION

At 1 February 2025

19,008

Charge for year

4,214

At 31 January 2026

23,222

NET BOOK VALUE

At 31 January 2026

19,664

At 31 January 2025

23,878

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 February 2025

1,102,354

Impairments

(119,284

)

At 31 January 2026

983,070

NET BOOK VALUE

At 31 January 2026

983,070

At 31 January 2025

1,102,354

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

66,019

69,095

Amounts owed by group undertakings

1,194,510

1,054,565

Other debtors

145,021

148,846

Directors' loan accounts

505,984

428,131

Prepayments

54,956

50,921

1,966,490

1,751,558

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

122,591

111,998

Hire purchase contracts

48,112

36,704

Trade creditors

682,655

148,541

Corporation Tax

(227,823

)

61,710

Social security and other taxes

9,595

17,104

Pension control

1,993

1,700

VAT

611,063

533,258

Credit cards

95,985

43,191

Accruals and deferred income

25,911

110,751

1,370,082

1,064,957

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

-

115,380

Hire purchase contracts

69,976

89,601

69,976

204,981

10.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

122,560

227,378

Barclays have fixed and floating charges over any property or undertakings of the company in respect of the bank loan.

Hire purchase agreements are secured on the individual assets financed.

11.	OTHER FINANCIAL COMMITMENTS

The total outstanding operating lease commitment as at the balance sheet date was £475,179 (2025: £629,430). This lease commitment is in respect of the commercial property which expires on 12 May 2029.

The company has one outstanding charge showing as outstanding on companies house. The charge was created 16 December 2022. The persons entitled are Barclays Security Trustee Limited, it covers all property or undertaking of the company and it contains negative pledge. This charge is in respect of a £400,000 loan taken out by the company, the loan agreement was signed in January 2023 and the funds were received in February 2023.

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025:

2026

2025

£

£

D Perkin

Balance outstanding at start of year

185,393

177,326

Amounts advanced

52,375

8,067

Amounts repaid

(11,987

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

225,781

185,393

N E Perkin and J Perkin

Balance outstanding at start of year

242,738

218,308

Amounts advanced

89,703

24,449

Amounts repaid

(52,238

)

(19

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

280,203

242,738

Interest has been charged on the overdrawn directors' loan balances at the HMRC approved rate. There are no set repayment terms.

13.	RELATED PARTY DISCLOSURES

The company has taken advantage of the exemption to not prepare group accounts, as it is a small group.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Regency Hampers Limited for the year ended 31 January 2026 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Regency Hampers Limited, as a body, in accordance with the terms of our engagement letter dated 5 April 2019. Our work has been undertaken solely to prepare for your approval the financial statements of Regency Hampers Limited and state those matters that we have agreed to state to the Board of Directors of Regency Hampers Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Regency Hampers Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Regency Hampers Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Regency Hampers Limited. You consider that Regency Hampers Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Regency Hampers Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Randall & Payne LLP

Chartered Accountants

Chargrove House

Shurdington Road

Cheltenham

Gloucestershire

GL51 4GA

30 October 2026