Registered number
01271995
J.A. Kent Services (East Midlands) Limited
Filleted Accounts
31 July 2024
J.A. Kent Services (East Midlands) Limited
Report to the directors on the preparation of the unaudited statutory accounts of J.A. Kent Services (East Midlands) Limited for the year ended 31 July 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of J.A. Kent Services (East Midlands) Limited for the year ended 31 July 2024 which comprise of the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163.
Poole & Co
Chartered Certified Accountants
6a George Street
Hockley
Nottingham
NG1 3BE
29 April 2025
J.A. Kent Services (East Midlands) Limited
Registered number: 01271995
Balance Sheet
as at 31 July 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 1,217,995 1,123,377
Current assets
Stocks 593,736 592,437
Debtors 4 715,112 566,484
Cash at bank and in hand 92,188 56,136
1,401,036 1,215,057
Creditors: amounts falling due within one year 5 (477,284) (358,928)
Net current assets 923,752 856,129
Total assets less current liabilities 2,141,747 1,979,506
Creditors: amounts falling due after more than one year 6 (137,502) (179,529)
Provisions for liabilities (121,231) (95,379)
Net assets 1,883,014 1,704,598
Capital and reserves
Called up share capital 250 250
Share premium 999,850 999,850
Profit and loss account 882,914 704,498
Shareholders' funds 1,883,014 1,704,598
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the board on 29 April 2025
J A Kent
Director
J.A. Kent Services (East Midlands) Limited
Notes to the Accounts
for the year ended 31 July 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings Not depreciated
Plant and machinery 15% on reducing balance
Motor vehicles 25% on reducing balance
Computer equipment 10% - 33% on reducing balance
The policy of not depreciating freehold buildings does not comply with current accounting standards. However, an impairment review is undertaken each year, and in the opinion of the directors, the current value of land and buildings is not less than their original cost at which they are included in the financial statements.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Long term contracts
Amounts recoverable on long term contracts, which are included in debtors, are stated at net sales value of the work done after provision for contingencies and anticipated future losses on contracts, less amounts received as progress payments on accounts. Excess progress payments are included in creditors as payments on accounts.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 33 29
3 Tangible fixed assets
Land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 August 2023 742,220 586,946 386,959 1,716,125
Additions 19,951 61,847 103,500 185,298
Disposals - - (60,875) (60,875)
At 31 July 2024 762,171 648,793 429,584 1,840,548
Depreciation
At 1 August 2023 - 365,491 227,257 592,748
Charge for the year - 39,125 44,841 83,966
On disposals - - (54,161) (54,161)
At 31 July 2024 - 404,616 217,937 622,553
Net book value
At 31 July 2024 762,171 244,177 211,647 1,217,995
At 31 July 2023 742,220 221,455 159,702 1,123,377
4 Debtors 2024 2023
£ £
Trade debtors 660,521 544,053
Other debtors 54,591 22,431
715,112 566,484
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 50,000 50,000
Obligations under finance lease and hire purchase contracts 54,006 38,534
Trade creditors 186,867 161,387
Corporation tax payable 34,182 15,938
Other taxation and social security costs 98,953 77,671
Directors' current account - 854
Other creditors 53,276 14,544
477,284 358,928
Hire purchase liabilities are secured on the assets to which they relate.
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 70,833 120,833
Obligations under finance lease and hire purchase contracts 66,669 58,696
137,502 179,529
Hire purchase liabilities are secured on the assets to which they relate.
7 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
J A Kent
Current account (854) 33,029 (3,290) 28,885
(854) 33,029 (3,290) 28,885
8 Related party transactions
During the year the company paid £2,000 rent (2023 - £24,000) to Mrs M H Kent, a director, for the use of land and buildings.
9 Controlling party
The company is a wholly owned subsidiary of Kent Family Holdings Ltd whose registered office is 'Chestnut Farmhouse, Chestnut Lane, Barton in Fabis, Nottingham, NG11 0AE'.

The company is under the control of its directors.
10 Other information
J.A. Kent Services (East Midlands) Limited is a private company limited by shares and incorporated in England. Its registered office is:
Chestnut Farmhouse
Chestnut Lane
Barton in Fabis
Nottingham
NG11 0AE
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