REGISTERED NUMBER: 15639120 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

We Regenerate Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T F Field

M C Gerrelli

REGISTERED OFFICE:

Unit 4

Connect Business Village

24 Derby Road

Liverpool

L5 9PR

REGISTERED NUMBER:

15639120 (England and Wales)

FIXED ASSETS

Tangible assets

4

10,355

1,877

Investment property

5

822,628

-

832,983

1,877

CURRENT ASSETS

Debtors

6

663,380

277,419

Cash at bank and in hand

279,201

511,616

942,581

789,035

CREDITORS

Amounts falling due within one year

7

1,322,218

661,773

NET CURRENT (LIABILITIES)/ASSETS

(379,637

)

127,262

TOTAL ASSETS LESS CURRENT LIABILITIES

453,346

129,139

PROVISIONS FOR LIABILITIES

9

2,524

425

NET ASSETS

450,822

128,714

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

450,722

128,614

SHAREHOLDERS' FUNDS

450,822

128,714

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 August 2026 and were signed on its behalf by:

M C Gerrelli - Director

1.	STATUTORY INFORMATION

We Regenerate 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.

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.

Turnover

The company's turnover comprises income from the provision of emergency and temporary accommodation through the rental of owned and leased residential properties to local authorities. Revenue is recognised and accrued on a daily basis.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 20% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Hire purchase and leasing commitments

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

The directors have reviewed the company's financial position and future cash flow requirements and are confident in the company's ability to continue trading for a period of at least twelve months from the date of signing these financial statements. Accordingly, the directors consider it appropriate to prepare the financial statements on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

2,220

Additions

10,193

At 30 April 2026

12,413

DEPRECIATION

At 1 May 2025

343

Charge for year

1,715

At 30 April 2026

2,058

NET BOOK VALUE

At 30 April 2026

10,355

At 30 April 2025

1,877

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

822,628

At 30 April 2026

822,628

NET BOOK VALUE

At 30 April 2026

822,628

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

37,521

-

Amounts owed by group undertakings

232,366

5,000

Other debtors

393,493

272,419

663,380

277,419

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

430,500

-

Trade creditors

-

14,093

Taxation and social security

194,541

214,698

Other creditors

697,177

432,982

1,322,218

661,773

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank Loan

430,500

-

The borrowings are secured by way of a fixed and floating charge over the assets of the company.

9.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

2,524

425

Deferred

tax

£

Balance at 1 May 2025

425

Provided during year

2,099

Balance at 30 April 2026

2,524

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

1

100

100

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 30 April 2026 and the period ended 30 April 2025:

2026

2025

£

£

M C Gerrelli

Balance outstanding at start of year

75,448

-

Amounts advanced

40,227

97,496

Amounts repaid

(5,152

)

(22,048

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

110,523

75,448

T F Field

Balance outstanding at start of year

-

-

Amounts advanced

511

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

511

-

Advances are repayable on demand and interest has been accrued daily at the HMRC Official Rate of Interest.