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Registration number: 13040784

The Kent Nirvana Group Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 July 2025

 

The Kent Nirvana Group Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 8

 

The Kent Nirvana Group Limited

Company Information

Director

Mrs Nicola Rose Butler

Registered office

L3 Temple Court Knights Park
Knight Road
Strood
ME2 2LT

Accountants

Alison & Gary Robinson 22A Bank Street
Ashford
Kent
TN23 1BE

 

The Kent Nirvana Group Limited

(Registration number: 13040784)
Balance Sheet as at 31 July 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

4

36,753

44,821

Current assets

 

Debtors

5

816,561

412,024

Cash at bank and in hand

 

2,101

1,796

 

818,662

413,820

Creditors: Amounts falling due within one year

6

(1,100,302)

(593,465)

Net current liabilities

 

(281,640)

(179,645)

Total assets less current liabilities

 

(244,887)

(134,824)

Creditors: Amounts falling due after more than one year

6

(121,799)

(257,004)

Net liabilities

 

(366,686)

(391,828)

Capital and reserves

 

Called up share capital

7

100

100

Retained earnings

(366,786)

(391,928)

Shareholders' deficit

 

(366,686)

(391,828)

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 19 August 2025
 

.........................................
Mrs Nicola Rose Butler
Director

 

The Kent Nirvana Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
L3 Temple Court Knights Park
Knight Road
Strood
ME2 2LT
United Kingdom

These financial statements were authorised for issue by the director on 19 August 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

 

The Kent Nirvana Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

 

The Kent Nirvana Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 11 (2024 - 9).

 

The Kent Nirvana Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

4

Tangible assets

Motor vehicles
 £

Total
£

Cost or valuation

At 1 August 2024

48,664

48,664

At 31 July 2025

48,664

48,664

Depreciation

At 1 August 2024

3,843

3,843

Charge for the year

8,068

8,068

At 31 July 2025

11,911

11,911

Carrying amount

At 31 July 2025

36,753

36,753

At 31 July 2024

44,821

44,821

5

Debtors

Current

Note

2025
£

2024
£

Amounts owed by related parties

9

808,013

406,652

Other debtors

 

8,548

5,372

   

816,561

412,024

6

Creditors

Creditors: amounts falling due within one year

Note

2025
£

2024
£

Due within one year

 

Loans and borrowings

8

57

188

Trade creditors

 

68,231

39,164

Amounts owed to group undertakings and undertakings in which the company has a participating interest

9

878,671

361,391

Taxation and social security

 

147,981

186,372

Accruals and deferred income

 

5,358

6,942

Other creditors

 

4

(592)

 

1,100,302

593,465

Creditors: amounts falling due after more than one year

 

The Kent Nirvana Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Note

2025
£

2024
£

Due after one year

 

Loans and borrowings

8

121,799

257,004

7

Share capital

Allotted, called up and fully paid shares

2025

2024

No.

£

No.

£

Ordinary A of £1 each

26

26

26

26

Ordinary B of £1 each

24

24

24

24

Ordinary C of £1 each

25

25

25

25

Ordinary D of £1 each

25

25

25

25

100

100

100

100

8

Loans and borrowings

Non-current loans and borrowings

2025
£

2024
£

Other borrowings

121,799

257,004

Current loans and borrowings

2025
£

2024
£

Bank overdrafts

57

188

9

Related party transactions

 

The Kent Nirvana Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Director's remuneration

The director's remuneration for the year was as follows:

2025
£

2024
£

Remuneration

107,050

97,616