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Registered number: 14025685
Regenerate North West Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2026
Peter Jarman LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14025685
2026 2025
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 950,000 900,000
950,000 900,000
CURRENT ASSETS
Debtors 5 4,820 16,690
Cash at bank and in hand 3,052 5,047
7,872 21,737
Creditors: Amounts Falling Due Within One Year 6 (34,326 ) (63,394 )
NET CURRENT ASSETS (LIABILITIES) (26,454 ) (41,657 )
TOTAL ASSETS LESS CURRENT LIABILITIES 923,546 858,343
Creditors: Amounts Falling Due After More Than One Year 7 (638,663 ) (638,663 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (63,493 ) (53,993 )
NET ASSETS 221,390 165,687
CAPITAL AND RESERVES
Called up share capital 9 6 6
Fair value reserve 10 270,680 230,180
Profit and Loss Account (49,296 ) (64,499 )
SHAREHOLDERS' FUNDS 221,390 165,687
Page 1
Page 2
For the year ending 30 April 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 directors acknowledge their 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 Profit and Loss Account.
On behalf of the board
Mr O M Walsh
Director
Mr T A Mcconnon
Director
Mr J K Heskin-Taylor
Director
03/07/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Regenerate North West Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14025685 . The registered office is 30 Woodland Road, Seaforth, Liverpool, L21 1DZ.
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. Turnover
Turnover represents rents receivable on investment properties for the accounting period.
2.3. 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 profit and loss account.
2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 3)
3 3
4. Investment Property
2026
£
Fair Value
As at 1 May 2025 900,000
Revaluations 50,000
As at 30 April 2026 950,000
If investment properties had not been revalued they would have been included at the following historical cost:
2026 2025
£ £
Cost 615,827 615,827
Page 3
Page 4
The investment properties were valued on an open market basis at the financial year end of 30th April 2026 by the directors of the company.
The company owns 2 investment properties and the combined value of the properties was £950,000 at the financial year end April 2026.
Cost: £615,827
Valuation in 2023: £29,000
Valuation in 2024: £159,666
Valuation in 2025: £95,507
Valuation in 2026: £50,000
Total: £950,000
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors - 7,430
Other debtors 4,820 9,260
4,820 16,690
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 34,326 63,394
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Mortgage 638,663 638,663
8. Secured Creditors
The mortgages are secured over the assets in the company including investment properties.
2026 2025
£ £
Bank loans and overdrafts 635,663 638,663
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 6 6
Page 4
Page 5
10. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 May 2025 230,180 (64,499 )
Profit for the year and total comprehensive income - 55,703
Transfer to/from Fair value reserve - (40,500)
Transfer to/from Profit & Loss Account 40,500 -
As at 30 April 2026 270,680 (49,296 )
Page 5