Caenog Holdings LLP

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: OC443548

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,051,295		2,095,505

			2,051,295		2,095,505
CURRENT ASSETS
Stocks		44,794		62,920
Debtors		28,980		3,403
Cash at bank and in hand		52,947		10,580

		126,721		76,903
Creditors: Amounts Falling Due Within One Year		(9,325 )		(21,500 )

NET CURRENT ASSETS (LIABILITIES)			117,396		55,403

TOTAL ASSETS LESS CURRENT LIABILITIES			2,168,691		2,150,908

NET ASSETS ATTRIBUTABLE TO MEMBERS			2,168,691		2,150,908

REPRESENTED BY:
Loans and other debts due to members
Members' capital classified as a liability		491,191		473,408

			491,191		473,408

Equity
Members' other interests
Members' capital		1,677,500		1,677,500

			1,677,500		1,677,500

			2,168,691		2,150,908

TOTAL MEMBERS' INTEREST
Loans and other debts due to members			491,191		473,408
Members' other interests			1,677,500		1,677,500

			2,168,691		2,150,908

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Caenog Holdings LLP

Abridged Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

All of the LLP's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the members

Mrs S L Williams

Designated Member

22 December 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Caenog Holdings LLP is a limited liability partnership, incorporated in England & Wales, registered number OC443548 . The Registered Office is Pwll-y-Cwm, Rockfield, Monmouth, NP25 5SZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. 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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	Not depreciated
Plant & Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	25% Straight Line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the LLP. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 2 (2024: 2)

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Caenog Holdings LLP

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Total
	£
Cost
As at 1 April 2024	2,154,883
Additions	10,971

As at 31 March 2025	2,165,854

Depreciation
As at 1 April 2024	59,378
Provided during the period	55,181

As at 31 March 2025	114,559

Net Book Value
As at 31 March 2025	2,051,295

As at 1 April 2024	2,095,505

5. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	-	13,925

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