Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-302022-12-01falsetrueConstruction of water projects33falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13751421 2022-12-01 2023-11-30 13751421 2021-12-01 2022-11-30 13751421 2023-11-30 13751421 2022-11-30 13751421 c:Director1 2022-12-01 2023-11-30 13751421 d:CurrentFinancialInstruments 2023-11-30 13751421 d:CurrentFinancialInstruments 2022-11-30 13751421 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 13751421 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 13751421 d:ShareCapital 2022-12-01 2023-11-30 13751421 d:ShareCapital 2023-11-30 13751421 d:ShareCapital 2021-12-01 2022-11-30 13751421 d:ShareCapital 2022-11-30 13751421 d:RetainedEarningsAccumulatedLosses 2022-12-01 2023-11-30 13751421 d:RetainedEarningsAccumulatedLosses 2023-11-30 13751421 d:RetainedEarningsAccumulatedLosses 2021-12-01 2022-11-30 13751421 d:RetainedEarningsAccumulatedLosses 2022-11-30 13751421 c:OrdinaryShareClass1 2022-12-01 2023-11-30 13751421 c:OrdinaryShareClass1 2023-11-30 13751421 c:OrdinaryShareClass1 2022-11-30 13751421 c:FRS102 2022-12-01 2023-11-30 13751421 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 13751421 c:FullAccounts 2022-12-01 2023-11-30 13751421 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 13751421 d:Right-of-useInvestmentProperty 2022-12-01 2023-11-30 13751421 d:Right-of-useInvestmentProperty 2023-11-30 13751421 d:Right-of-useInvestmentProperty 2022-11-30 13751421 e:PoundSterling 2022-12-01 2023-11-30 iso4217:GBP xbrli:shares xbrli:pure
Registered number: 13751421














KENT MITIGATION LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 30 NOVEMBER 2023

 
KENT MITIGATION LIMITED
REGISTERED NUMBER: 13751421

BALANCE SHEET
AS AT 30 NOVEMBER 2023

2023
2022
£
£

Fixed assets
  

Investment property
 4 
875,204
772,967

Current assets
  

Debtors: amounts falling due within one year
 5 
6,956
15,803

Cash at bank and in hand
 6 
307
16,504

  
7,263
32,307

Creditors: amounts falling due within one year
 7 
(1,187,388)
(931,808)

Net current liabilities
  
 
 
(1,180,125)
 
 
(899,501)

Total assets less current liabilities
  
(304,921)
(126,534)

  

Net liabilities
  
(304,921)
(126,534)


Capital and reserves
  

Called up share capital 
 8 
3
3

Profit and loss account
  
(304,924)
(126,537)

  
(304,921)
(126,534)


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 August 2024.




T R Waitt
Director

The notes on pages 4 to 6 form part of these financial statements.

Page 1

 
KENT MITIGATION LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 NOVEMBER 2023


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 December 2022
3
(126,537)
(126,534)


Comprehensive income for the year

Loss for the year
-
(178,387)
(178,387)
Total comprehensive income for the year
-
(178,387)
(178,387)


At 30 November 2023
3
(304,924)
(304,921)


Page 2

 
KENT MITIGATION LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 NOVEMBER 2022


Called up share capital
Profit and loss account
Total equity

£
£
£


Comprehensive income for the year

Loss for the year
-
(126,537)
(126,537)
Total comprehensive income for the year
-
(126,537)
(126,537)


Contributions by and distributions to owners

Shares issued during the year
3
-
3


At 30 November 2022
3
(126,537)
(126,534)


The notes on pages 4 to 6 form part of these financial statements.

Page 3

 
KENT MITIGATION LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.


General information

Kent Mitigation Limited is a private company, limited by shares, incorporated in England and
Wales. The registered company number of the company is 13751421. The registered office address is
Henwood House, Henwood, Ashford, Kent, TN24 8DH. The principal place of business address is Office C, The Beer Cart Building, Beer Cart Lane, Canterbury, Kent CT1 2NY.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.4

Investment property

Investment property is carried at fair value determined annually by external valuers 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. Changes in fair value are recognised in profit or loss.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
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.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 4

 
KENT MITIGATION LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

3.


Employees




The average monthly number of employees, including directors, during the year was 3 (2022 - 3).


4.


Investment property


Property under construc-tion

£



Valuation


At 1 December 2022
772,967


Additions at cost
102,237



At 30 November 2023
875,204

The 2023 valuations were made by T R Waitt, on an open market value for existing use basis.





5.


Debtors

2023
2022
£
£


Other debtors
6,956
15,803



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
307
16,504


Page 5

 
KENT MITIGATION LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other loans
600,000
800,000

Trade creditors
26,971
5,289

Other creditors
412,597
-

Accruals and deferred income
147,820
126,519

1,187,388
931,808


The following liabilities were secured:

2023
2022
£
£



Other loans
600,000
800,000

Details of security provided:

Other loans are secured by a first legal charge over the freehold property and personal guarantees provided by the directors.


8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



3 (2022 - 3) Ordinary shares of £1.00 each
3
3



Page 6