Acorah Software Products - Accounts Production 19.4.351 false true 31 October 2024 31 October 2023 false 1 November 2024 31 October 2025 31 October 2025 15249640 Mr Anthony Christofis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15249640 2024-10-31 15249640 2025-10-31 15249640 2024-11-01 2025-10-31 15249640 frs-core:CurrentFinancialInstruments 2025-10-31 15249640 frs-core:ShareCapital 2025-10-31 15249640 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 15249640 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 15249640 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 15249640 frs-bus:SmallEntities 2024-11-01 2025-10-31 15249640 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 15249640 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 15249640 frs-core:CostValuation 2024-10-31 15249640 frs-core:CostValuation 2025-10-31 15249640 frs-core:ProvisionsForImpairmentInvestments 2024-10-31 15249640 frs-core:ProvisionsForImpairmentInvestments 2025-10-31 15249640 frs-bus:Director1 2024-11-01 2025-10-31 15249640 frs-countries:EnglandWales 2024-11-01 2025-10-31 15249640 2023-10-30 15249640 2024-10-31 15249640 2023-10-31 2024-10-31 15249640 frs-core:CurrentFinancialInstruments 2024-10-31 15249640 frs-core:ShareCapital 2024-10-31 15249640 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 15249640
Regent Gate Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 15249640
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 10,000 532,476
Investments 5 1 1
10,001 532,477
CURRENT ASSETS
Debtors 6 269,628 2,534
Cash at bank and in hand 123 129
269,751 2,663
Creditors: Amounts Falling Due Within One Year 7 (7,342 ) (567,429 )
NET CURRENT ASSETS (LIABILITIES) 262,409 (564,766 )
TOTAL ASSETS LESS CURRENT LIABILITIES 272,410 (32,289 )
NET ASSETS/(LIABILITIES) 272,410 (32,289 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Income Statement 272,310 (32,389 )
SHAREHOLDERS' FUNDS 272,410 (32,289)
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For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr Anthony Christofis
Director
27/10/2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Regent Gate Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15249640 . The registered office is 91 Wellington Street, , Luton, LU1 5AF.
The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Significant judgements and estimations
In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are 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 revision affects both current and future periods.
There are significant judgements and estimates involved in the preparation of the financial statements. 
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Revenue represents the value of rental income chargeable in respect of the company's investment property.
Revenue is recognised evenly over the period of the rental agreement. 
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.
2.5. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.
Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Cash and cash equivalents
Cash and cash equivalents in the statement of financial position comprise cash at banks and in hand, short term deposits with an original maturity date of one month. Cash equivalents are defined as short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.
2.8. Preparation of consolidated financial statements
The financial statements contain information about Regent Gate Ltd 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.
2.9. Investment in subsidiaries
Investment in subsidiaries and associates are recognized at cost less impairment.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: NIL)
1 -
4. Investment Property
2025
£
Fair Value
As at 1 November 2024 532,476
Disposals (522,476 )
As at 31 October 2025 10,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2025 2024
£ £
Cost 10,000 462,976
Investment property was valued on an open market basis on 31 October 2025 by the director of the company.
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5. Investments
Subsidiaries
£
Cost or Valuation
As at 1 November 2024 1
As at 31 October 2025 1
Provision
As at 1 November 2024 -
As at 31 October 2025 -
Net Book Value
As at 31 October 2025 1
As at 1 November 2024 1
6. Debtors
2025 2024
£ £
Due within one year
Amounts owed by group undertakings 245,164 2,534
Other debtors 24,464 -
269,628 2,534
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 2,532 7,579
Bank loans and overdrafts - 340,000
Other creditors 4,810 219,850
7,342 567,429
8. Secured Creditors
Of the creditors the following amounts are secured.
The bank loan is secured by way of fixed and floating charge on the property and other assets of the company and contains a negative pledge.
2025 2024
£ £
Bank loans and overdrafts - 340,000
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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10. Related Party Transactions
Included in other debtors is an amount of £24,464 (2024: £34,590 due to) due from a connected company under a common directorship. The amount is interest free and receoverable on demand.
Included in other creditors is an amount of £Nil (2024: £180,500) owed to the director of the company. The amount is interest free and repayable on demand.
Included in other creditors is an amount of £3,575 (2024: £3,560) owed to a connected company under a common directorship. The amount is interest free and repayable on demand.
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.
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