Cannock Regen LLP

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

Registered number: OC319069

		2026		2025
	Notes	£	£	£	£
CURRENT ASSETS
Stocks	4	485,494		485,494
Debtors	5	17,394		25,031
Cash at bank and in hand		328,220		373,755

		831,108		884,280
Creditors: Amounts Falling Due Within One Year	6	(61,807 )		(43,181 )

NET CURRENT ASSETS (LIABILITIES)			769,301		841,099

TOTAL ASSETS LESS CURRENT LIABILITIES			769,301		841,099

NET ASSETS ATTRIBUTABLE TO MEMBERS			769,301		841,099

REPRESENTED BY:
Loans and other debts due to members
Members' capital classified as a liability		7,582		7,582

			7,582		7,582

Equity
Members' other interests
Other reserves		761,719		833,517

			761,719		833,517

			769,301		841,099

TOTAL MEMBERS' INTEREST
Loans and other debts due to members			7,582		7,582
Members' other interests			761,719		833,517

			769,301		841,099

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Cannock Regen LLP

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 2026 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.

On behalf of the members

Mr Michael John Tracey

Designated Member

18 September 2026

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

1. General Information

Cannock Regen LLP is a limited liability partnership, incorporated in , registered number OC319069 . The Registered Office is Chantry House High Street, Coleshill, Birmingham, B46 3BP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice "Accounting by Limited Liability Partnerships.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the LLP's accounting policies.

The following principal accounting policies have been applied:

2.2. Turnover

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

• the amount of revenue can be measured reliably;

• it is probable that the LLP will receive the consideration due under the contract;

• the stage of completion of the contract at the end of the reporting period can be measured reliably; and

• the costs incurred and the costs to complete the contract can be measured reliably.

2.3. Stocks and Work in Progress

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.4. Financial Instruments

The LLP only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the LLP would receive for the asset if it were to be sold at the balance sheet date.

Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.5. Interest Income

Interest income is recognised in the Statement of comprehensive income using the effective interest method.

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Cannock Regen LLP

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

2.6. Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: NIL (2025: NIL)

4. Stocks

	2026	2025
	£	£
Land	82,670	82,670
Work in progress	402,824	402,824

	485,494	485,494

5. Debtors

	2026	2025
	£	£
Due within one year
Amounts owed by group undertakings	-	5,210
Other debtors	17,394	19,821

	17,394	25,031

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	20,057	20,725
Other creditors	41,504	18,950
Taxation and social security	246	3,506

	61,807	43,181

7. Ultimate Controlling Party

The LLP's ultimate controlling party is M J Tracey by virtue of his 60% interest.

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