Registered number: OC453792
Unaudited financial statements
for the period ended 5 April 2025
for
Camano Llp
Pages for filing with the Registrar
Registered number: OC453792
Camano Llp
Balance sheet
as at 5 April 2025
Note £ £
Fixed assets
Tangible assets 4 2,774,528
2,774,528
Current assets
Cash at bank and in hand 27,247
27,247
Creditors: amounts falling due within one
year 		(38,618)
Net current liabilities (11,371)
Total assets less current liabilities 2,763,157
Accruals and deferred income (5,000)
NET ASSETS ATTRIBUTABLE TO
MEMBERS 		2,758,157
Represented by:
Loans and other debts due to members
Members' capital classified as a liability 2,758,157
2,758,157
Members' total interests
Loans and other debts due to members 2,758,157
2,758,157
The LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to small LLPs for the period ended 5 April 2025.
The members acknowledge their responsibilities to comply with the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 in respect to accounting records and the preparation of financial statements.
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Registered number: OC453792
Camano Llp
Balance sheet - continued
as at 5 April 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the members and authorised for issue on 14 January 2026 and signed on their behalf by:
Mr A Russell, Designated Member
14 January 2026
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Camano Llp
Notes to the financial statements
for the period ended 5 April 2025
1 General information
Camano Llp is a limited liability partnership registered in England and Wales. Its registered number is OC453792. Its registered office is Byre Croft, The Green, Radstock, Avon, BA3 5UZ.
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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships and the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. The financial statements have been prepared under the historic cost convention.
Presentation currency
The LLP's financial statements are presented in sterling.
Going concern
In preparing these financial statements, the members have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the LLP's ability to continue as a going concern. In making this assessment, the members take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The members consider that the LLP has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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.
Land and buildings:
Freehold property - Freehold property is stated at historical cost, being the
purchase price together with directly attributable
acquisition costs.

The LLP has adopted the cost model in accordance
with FRS 102.

No depreciation is charged on freehold property as it is
held for investment purposes and the members
consider that its value is maintained through regular
maintenance.
Plant and machinery etc.:
Fixtures & Fittings - 10% straight line
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Camano Llp
Notes to the financial statements - continued
for the period ended 5 April 2025
2 Accounting policies - continued
Members' transactions with the LLP
Members' Transactions with the LLP
Transactions between the members and the LLP are accounted for as follows:
- Capital Contributions: Amounts introduced by members are credited to members' capital accounts.
- Drawings: Withdrawals by members are debited to their capital/current accounts.
- Profit Allocation: Profits or losses are allocated to members in accordance with the LLP agreement. Where profits are shared equally, each member is entitled to one-third of the net result.
- Remuneration/Interest: Any agreed remuneration, interest on capital, or priority profit shares are charged as appropriations of profit, not as expenses in the profit and loss account.
- Loans from Members: Loans advanced by members to the LLP are recognised as liabilities. These loans are repayable on demand (or in accordance with agreed terms) and are non‑interest bearing unless otherwise specified. Repayments are accounted for by reducing the liability balance.
- Balances: Members' balances at year end represent their residual interest in the net assets of the LLP after adjusting for capital introduced, drawings, allocated profits/losses, and any outstanding loans.
3 Average number of employees
During the period the average number of employees was Nil.
4 Tangible fixed assets
Land and
buildings 		Plant and
machinery
etc. 		Totals
£ £ £
Cost
Additions 2,769,583 4,945 2,774,528
At 5 April 2025 2,769,583 4,945 2,774,528
Depreciation
At 5 April 2025 - - -
Net book value
At 5 April 2025 2,769,583 4,945 2,774,528
If 0 had not been revalued, 0 would have been included at the following historical cost:
£
Cost -
Accumulated depreciation -
5 Loans and other debts due to members
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Camano Llp
Notes to the financial statements - continued
for the period ended 5 April 2025
5 Loans and other debts due to members - continued
At the year end, loans and other debts due to members totalled £2,762,072 (2024: £ nil). These balances represent amounts advanced by members to the LLP to support property acquisition and working capital requirements.
- The loans are unsecured.
- They are repayable on demand.
- They are non‑interest bearing.
- No specific repayment schedule has been agreed.
The amounts are presented within current liabilities in the financial statements.

6 Related party transactions
During the year, the LLP purchased a property funded by members' loans totalling £2,500,000. The property was subsequently rented to a family member of the members at market rental rates.
- The transaction was conducted on normal commercial terms.
- No preferential terms or concessions were granted.
- The related party relationship arises by virtue of family connection to the members of the LLP.

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