Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312024-04-01falseNo description of principal activity00falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13253544 2024-04-01 2025-03-31 13253544 2023-04-01 2024-03-31 13253544 2025-03-31 13253544 2024-03-31 13253544 c:Director2 2024-04-01 2025-03-31 13253544 d:MotorVehicles 2024-04-01 2025-03-31 13253544 d:MotorVehicles 2025-03-31 13253544 d:MotorVehicles 2024-03-31 13253544 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 13253544 d:OfficeEquipment 2024-04-01 2025-03-31 13253544 d:OfficeEquipment 2025-03-31 13253544 d:OfficeEquipment 2024-03-31 13253544 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 13253544 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 13253544 d:ComputerSoftware 2025-03-31 13253544 d:ComputerSoftware 2024-03-31 13253544 d:CurrentFinancialInstruments 2025-03-31 13253544 d:CurrentFinancialInstruments 2024-03-31 13253544 d:Non-currentFinancialInstruments 2025-03-31 13253544 d:Non-currentFinancialInstruments 2024-03-31 13253544 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 13253544 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 13253544 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 13253544 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 13253544 d:ShareCapital 2025-03-31 13253544 d:ShareCapital 2024-03-31 13253544 d:RetainedEarningsAccumulatedLosses 2025-03-31 13253544 d:RetainedEarningsAccumulatedLosses 2024-03-31 13253544 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 13253544 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 13253544 c:FRS102 2024-04-01 2025-03-31 13253544 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13253544 c:FullAccounts 2024-04-01 2025-03-31 13253544 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13253544 d:HirePurchaseContracts d:WithinOneYear 2025-03-31 13253544 d:HirePurchaseContracts d:WithinOneYear 2024-03-31 13253544 d:HirePurchaseContracts d:BetweenOneFiveYears 2025-03-31 13253544 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-03-31 13253544 6 2024-04-01 2025-03-31 13253544 d:ComputerSoftware d:OwnedIntangibleAssets 2024-04-01 2025-03-31 13253544 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 13253544










KENT ENT PARTNERSHIP LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2025

 
KENT ENT PARTNERSHIP LIMITED
REGISTERED NUMBER: 13253544

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Intangible assets
 4 
4,138
4,731

Tangible assets
 5 
129,207
30,204

Investments
  
-
10

  
133,345
34,945

Current assets
  

Debtors: amounts falling due within one year
 7 
11,476
6,436

Cash at bank and in hand
 8 
223,502
188,551

  
234,978
194,987

Creditors: amounts falling due within one year
 9 
(79,937)
(73,826)

Net current assets
  
 
 
155,041
 
 
121,161

Total assets less current liabilities
  
288,386
156,106

Creditors: amounts falling due after more than one year
  
(69,743)
-

Provisions for liabilities
  

Deferred tax
 12 
(33,337)
(8,734)

  
 
 
(33,337)
 
 
(8,734)

Net assets
  
185,306
147,372


Capital and reserves
  

Called up share capital 
  
20
20

Profit and loss account
  
185,286
147,352

  
185,306
147,372


Page 1

 
KENT ENT PARTNERSHIP LIMITED
REGISTERED NUMBER: 13253544
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 






R Hone
Director

Date: 15 August 2025

The notes on pages 3 to 10 form part of these financial statements.

Page 2

 
KENT ENT PARTNERSHIP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

1.


General information

The company, which was incorporated and registered in England and Wales on 9 March 2021 (registered number 13253544), is a privately owned company limited by shares. 
The registered office address is Wey Court West, Union Road, Farnham, GU9 7PT.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
KENT ENT PARTNERSHIP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.3

Current and deferred taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
2.4

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 4

 
KENT ENT PARTNERSHIP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Motor vehicles
-
25%
Office equipment
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 5

 
KENT ENT PARTNERSHIP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.10

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.11

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees




The average monthly number of employees, including directors, during the period was 0 (2024 - 0).


4.


Intangible assets




Computer software

£



Cost


At 1 April 2024
5,915



At 31 March 2025

5,915



Amortisation


At 1 April 2024
1,184


Charge for the period on owned assets
592



At 31 March 2025

1,776



Net book value



At 31 March 2025
4,139



At 31 March 2024
4,731

Page 6

 
KENT ENT PARTNERSHIP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
 
           4.Intangible assets (continued)




5.


Tangible fixed assets





Motor vehicles
Office equipment
Total

£
£
£



Cost or valuation


At 1 April 2024
38,912
4,832
43,744


Additions
114,900
5,203
120,103



At 31 March 2025

153,812
10,035
163,847



Depreciation


At 1 April 2024
12,160
1,380
13,540


Charge for the period on owned assets
19,303
1,797
21,100



At 31 March 2025

31,463
3,177
34,640



Net book value



At 31 March 2025
122,349
6,858
129,207



At 31 March 2024
26,752
3,452
30,204

Page 7

 
KENT ENT PARTNERSHIP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

6.


Fixed asset investments





Unlisted investments

£





At 1 April 2024
10


Disposals
(10)



At 31 March 2025
-





7.


Debtors

2025
2024
£
£


Amounts owed by group undertakings
1,500
224

Prepayments and accrued income
9,976
6,212

11,476
6,436



8.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
223,502
188,551



9.


Creditors: Amounts falling due within one year

2025
2024
£
£

Corporation tax
65,523
71,976

Obligations under finance lease and hire purchase contracts
12,126
-

Accruals and deferred income
2,288
1,850

79,937
73,826


Page 8

 
KENT ENT PARTNERSHIP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

10.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Net obligations under finance leases and hire purchase contracts
69,743
-

69,743
-



11.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2025
2024
£
£


Within one year
12,125
-

Between 1-5 years
69,743
-

81,868
-

Page 9

 
KENT ENT PARTNERSHIP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

12.


Deferred taxation




2025


£






At beginning of year
(8,734)


Charged to profit or loss
(24,603)



At end of year
(33,337)

The provision for deferred taxation is made up as follows:

2025
2024
£
£


Accelerated capital allowances
(33,337)
(8,734)

(33,337)
(8,734)

 
Page 10