REGISTERED NUMBER: OC450551 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Cherry Inheritance LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DESIGNATED MEMBERS:

Mr L A Smith

Mr H V Tzonev

Mr N J Wilson

REGISTERED OFFICE:

Ashbourne

Flag Lane

Neston

Cheshire

CH64 9RS

REGISTERED NUMBER:

OC450551 (England and Wales)

ACCOUNTANTS:

A C Mole LLP

Stafford House

Blackbrook Park Avenue

Taunton

Somerset

TA1 2PX

CURRENT ASSETS

Debtors

4

822

1,087

Cash at bank

17,460

18,588

18,282

19,675

CREDITORS

Amounts falling due within one year

5

7,631

6,426

NET CURRENT ASSETS

10,651

13,249

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

10,651

13,249

LOANS AND OTHER DEBTS DUE TO MEMBERS

6

10,651

13,249

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

6

10,651

13,249

The LLP is 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 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

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 Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 5 October 2026 and were signed by:

Mr N J Wilson - Designated member

1.	STATUTORY INFORMATION

Cherry Inheritance LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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. The financial statements have been prepared under the historical cost convention.

Critical accounting judgements and key sources of estimation uncertainty

The partners are of the option that there are no estimates or assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

3.	EMPLOYEE INFORMATION

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by associates

822

772

Other debtors

-

315

822

1,087

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

4,631

4,676

Other creditors

3,000

1,750

7,631

6,426

6.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members would rank the same as other unsecured creditors in the event of a winding-up. No protection is afforded to creditors in the event of winding up.

There are no restrictions or limitations on the ability of the members to reduce the amount of members' other interests.