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REGISTERED NUMBER: 09230414 (England and Wales)















KENT STRUCTURES LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024






KENT STRUCTURES LTD (REGISTERED NUMBER: 09230414)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


KENT STRUCTURES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTOR: Mr D J Calnan





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





REGISTERED NUMBER: 09230414 (England and Wales)





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

KENT STRUCTURES LTD (REGISTERED NUMBER: 09230414)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 13,745 13,978

CURRENT ASSETS
Stocks 5 294,235 (2,989 )
Debtors 6 727,280 208,459
Cash at bank 330,373 268,889
1,351,888 474,359
CREDITORS
Amounts falling due within one year 7 (1,119,340 ) (302,500 )
NET CURRENT ASSETS 232,548 171,859
TOTAL ASSETS LESS CURRENT
LIABILITIES

246,293

185,837

CREDITORS
Amounts falling due after more than one year 8 (21,202 ) (31,254 )
NET ASSETS 225,091 154,583

CAPITAL AND RESERVES
Called up share capital 100 100
Capital redemption reserve 100 100
Retained earnings 224,891 154,383
225,091 154,583

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 STRUCTURES LTD (REGISTERED NUMBER: 09230414)

BALANCE SHEET - continued
30 SEPTEMBER 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 June 2025 and were signed by:





Mr D J Calnan - Director


KENT STRUCTURES LTD (REGISTERED NUMBER: 09230414)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

Kent Structures 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 - 33% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 6 ) .

KENT STRUCTURES LTD (REGISTERED NUMBER: 09230414)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 October 2023 20,791 6,353 27,144
Additions 3,384 2,074 5,458
At 30 September 2024 24,175 8,427 32,602
DEPRECIATION
At 1 October 2023 9,448 3,718 13,166
Charge for year 3,682 2,009 5,691
At 30 September 2024 13,130 5,727 18,857
NET BOOK VALUE
At 30 September 2024 11,045 2,700 13,745
At 30 September 2023 11,343 2,635 13,978

5. STOCKS
2024 2023
£    £   
Work-in-progress 294,235 (2,989 )

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 354,817 21,715
Amounts owed by group undertakings 358,088 173,739
Prepayments 14,375 13,005
727,280 208,459

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 303,138 130,540
Corporation Tax 21,374 25,627
Social security and other taxes 19,383 10,232
VAT 154,609 32,715
Sundry creditors 4,443 -
Directors' current accounts 480 481
Accrued expenses 615,913 102,905
1,119,340 302,500

KENT STRUCTURES LTD (REGISTERED NUMBER: 09230414)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other loans - less than 1 year 10,727 11,245
Other loans - 2-5 years 10,475 20,009
21,202 31,254