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REGISTERED NUMBER: 06836958 (England and Wales)















KENT CIDER COMPANY LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024






KENT CIDER COMPANY LTD (REGISTERED NUMBER: 06836958)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


KENT CIDER COMPANY LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTOR: Mr M A Henderson





REGISTERED OFFICE: King Arthurs Court
Maidstone Road
Charing
Ashford
Kent
TN27 0JS





REGISTERED NUMBER: 06836958 (England and Wales)





ACCOUNTANTS: Spurling Cannon
King Arthur’s Court
Maidstone Road
Charing
Kent
TN27 0JS

KENT CIDER COMPANY LTD (REGISTERED NUMBER: 06836958)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 53,024 50,256

CURRENT ASSETS
Stocks 167,600 135,000
Debtors 5 12,745 11,113
Cash at bank 24,982 25,967
205,327 172,080
CREDITORS
Amounts falling due within one year 6 (183,700 ) (142,660 )
NET CURRENT ASSETS 21,627 29,420
TOTAL ASSETS LESS CURRENT
LIABILITIES

74,651

79,676

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 73,651 78,676
SHAREHOLDERS' FUNDS 74,651 79,676

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

KENT CIDER COMPANY LTD (REGISTERED NUMBER: 06836958)

BALANCE SHEET - continued
31 MARCH 2024


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 director and authorised for issue on 7 August 2024 and were signed by:





Mr M A Henderson - Director


KENT CIDER COMPANY LTD (REGISTERED NUMBER: 06836958)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

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

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 - 25% on reducing balance
Computer Equipment - 25% on cost
Motor vehicles - 25% on reducing balance
Equipment - 10% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 7 ) .

4. TANGIBLE FIXED ASSETS
Plant and Computer Motor
machinery Equipment vehicles Equipment Totals
£    £    £    £    £   
COST
At 1 April 2023 53,607 4,640 37,342 38,475 134,064
Additions 18,226 - - - 18,226
At 31 March 2024 71,833 4,640 37,342 38,475 152,290
DEPRECIATION
At 1 April 2023 28,827 1,948 28,895 24,138 83,808
Charge for year 10,752 1,160 2,112 1,434 15,458
At 31 March 2024 39,579 3,108 31,007 25,572 99,266
NET BOOK VALUE
At 31 March 2024 32,254 1,532 6,335 12,903 53,024
At 31 March 2023 24,780 2,692 8,447 14,337 50,256

KENT CIDER COMPANY LTD (REGISTERED NUMBER: 06836958)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 11,545 9,814
VAT - 1,299
Prepayments and accrued income 1,200 -
12,745 11,113

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 21,003 30,957
Trade creditors 27,240 -
Corporation Tax 6,527 5,962
Social security and other taxes 1,417 -
VAT 996 -
Sundry creditors 5,291 21,762
Directors' current accounts 121,226 83,979
183,700 142,660

7. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr M A Henderson.