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Kent Building & Maintenance Limited
Registered Number:07711623
For the year ended 31 July 2024
England and Wales
Unaudited Financial Statements
2
For the year ended 31 July 2024
Kent Building & Maintenance Limited
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3
Registered Number :
07711623
As at 31 July 2024
Kent Building & Maintenance Limited
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
9,586
14,390
2
9,586
14,390
Current assets
Trade and other receivables
1,824
2,454
3
5,195
Cash and cash equivalents
254
2,708
7,019
Trade and other payables: amounts falling due within one
year
(9,294)
(12,012)
4
(2,275)
(9,304)
Net current liabilities
Total assets less current liabilities
282
12,115
Trade and other payables: amounts falling due after more
than one year
(13,127)
(6,563)
5
(1,821)
(2,734)
Provisions for liabilities
(8,102)
Net liabilities
(3,746)
Capital and reserves
Called up share capital
100
100
Retained earnings
(8,202)
(3,846)
(8,102)
(3,746)
Shareholders' funds
For the year ended 31 July 2024 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
D Grenfell Director
These financial statements were approved and authorised for issue by the Board on 11 January 2025 and were signed by:
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4
Registered Number :
07711623
For the year ended 31 July 2024
Kent Building & Maintenance Limited
Statement of Financial Position Continued
The notes form part of these financial statements
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5
For the year ended 31 July 2024
Kent Building & Maintenance Limited
Notes to the Financial Statements
Statutory Information
Kent Building & Maintenance Limited is a private limited company, limited by shares, domiciled in England and Wales,
registration number 07711623.
Principal place of business:
12 Glebe Road
Weald
Sevenoaks
Kent
TN14 6PB
Registered address:
11 Tanglewood Close
Wigmore
Gillingham
Kent
ME8 0PH
The presentation currency is £ sterling.
The financial statements relate to the trading activities of Kent Building & Maintenance Limited only.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover represents amounts receivable for services. Amounts receivable for services performed over time are based upon the stage of completion of the services performed.
Property, plant and equipment
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery
25% Straight line
33% Straight line
Computer equipment
25% Straight line
Motor vehicles
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.
Inventories
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads where applicable.
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6
For the year ended 31 July 2024
Kent Building & Maintenance Limited
Notes to the Financial Statements Continued
Deferred tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those where they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straightline basis over the period of the lease.
Financial Instruments
The Company 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 non-puttable ordinary shares.
2. Property, plant and equipment
Total
Computer
equipment
Motor vehicles
Plant and
machinery
£
£
£
£
Cost or
valuation
At 01 August 2023
19,624
-
19,042
582
481
481
-
-
Additions
At 31 July 2024
582
19,042
481
20,105
Provision for depreciation and impairment
At 01 August 2023
5,234
-
4,710
524
Charge for year
5,285
481
4,761
43
At 31 July 2024
10,519
481
9,471
567
At 31 July 2024
Net book value
15
9,571
-
9,586
At 31 July 2023
58
14,332
-
14,390
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7
For the year ended 31 July 2024
Kent Building & Maintenance Limited
Notes to the Financial Statements Continued
3. Trade and other receivables
2023
2024
£
£
Other debtors
2,454
1,824
4. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Bank loans and overdraft
6,563
6,563
Taxation and social security
-
1,200
Other creditors
5,449
1,531
12,012
9,294
5. Trade and other payables: amounts falling due after more than one year
2023
2024
£
£
Bank loans and overdraft
6,563
13,127
6. Directors advances and guarantees
At 01/08/2023
Loaned
Repaid
At 31/07/2024
£
£
£
£
D Grenfell
Interest free and repayable upon demand
(3,174)
39
1,358
4,571
(3,174)
39
1,358
4,571
7. Average number of persons employed
During the year the average number of employees was 1 (2023 : 1) including director's.
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