CA Kent Limited
Unaudited Financial Statements
For the year ended 31 December 2023
Pages for Filing with Registrar
Company Registration No. 07364968 (England and Wales)
CA Kent Limited
Balance Sheet
As at 31 December 2023
Page 1
2023
2022
Notes
£
£
£
£
Fixed assets
Investments
3
159,369
9,369
Current assets
Debtors
5
1,400,000
1,200,000
Cash at bank and in hand
61,751
27,596
1,461,751
1,227,596
Creditors: amounts falling due within one year
6
(9,630)
(9,630)
Net current assets
1,452,121
1,217,966
Total assets less current liabilities
1,611,490
1,227,335
Creditors: amounts falling due after more than one year
7
(1,035,967)
(841,046)
Net assets
575,523
386,289
Capital and reserves
Called up share capital
8
1
1
Profit and loss reserves
575,522
386,288
Total equity
575,523
386,289

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

CA Kent Limited
Balance Sheet (Continued)
As at 31 December 2023
Page 2
The financial statements were approved by the board of directors and authorised for issue on 25 September 2024 and are signed on its behalf by:
A Kent
Director
Company Registration No. 07364968
CA Kent Limited
Notes to the Financial Statements
For the year ended 31 December 2023
Page 3
1
Accounting policies
Company information

CA Kent Limited is a private company limited by shares incorporated in England and Wales. The registered office is Tenchleys, Top Road, Sharpthorne, East Grinstead, West Sussex, United Kingdom, RH19 4PH.

1.1
Accounting convention

These financial statements have been prepared in accordance with Section 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for interest and fees earned in the normal course of business.

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company only has financial instruments classified as basic and measured at amortised cost. The company has no financial instruments that are classified as ‘other’ or financial instruments measured at fair value.

CA Kent Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2023
1
Accounting policies
(Continued)
Page 4
1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2023
2022
Number
Number
Total
1
1
3
Fixed asset investments
2023
2022
£
£
Shares in group undertakings and participating interests
150,004
4
Other investments other than loans
9,365
9,365
159,369
9,369
Movements in fixed asset investments
Shares in associates
Other investments
Total
£
£
£
Cost or valuation
At 1 January 2023
4
9,365
9,369
Additions
150,000
-
150,000
At 31 December 2023
150,004
9,365
159,369
Carrying amount
At 31 December 2023
150,004
9,365
159,369
At 31 December 2022
4
9,365
9,369
CA Kent Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2023
Page 5
4
Financial instruments
2023
2022
£
£
Carrying amount of financial assets
Instruments measured at fair value through profit or loss
9,365
9,365
5
Debtors
2023
2022
Amounts falling due within one year:
£
£
Other debtors
1,400,000
1,200,000
6
Creditors: amounts falling due within one year
2023
2022
£
£
Bank loans
8,730
8,730
Accruals and deferred income
900
900
9,630
9,630
7
Creditors: amounts falling due after more than one year
2023
2022
£
£
Bank loans and overdrafts
12,889
21,173
Other creditors
1,023,078
819,873
1,035,967
841,046
8
Called up share capital
2023
2022
2023
2022
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of 1p each
100
100
1
1
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