REGISTERED NUMBER: 02526109 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

THE VILLAGE DIRECTORY (KENT) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs DA Allen

SECRETARY:

P Allen

REGISTERED OFFICE:

Bow Cottage

Broad Oak

Mersham

Ashford

Kent

TN25 7HP

REGISTERED NUMBER:

02526109 (England and Wales)

ACCOUNTANTS:

Stonebridge Associates

Lambden House

Lambden Road

Pluckley

Kent

TN27 0RB

FIXED ASSETS

Intangible assets

4

-

175

Tangible assets

5

3,020

3,553

3,020

3,728

CURRENT ASSETS

Debtors

6

299

383

Cash at bank

9,800

3,419

10,099

3,802

CREDITORS

Amounts falling due within one year

7

19,699

8,704

NET CURRENT LIABILITIES

(9,600

)

(4,902

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(6,580

)

(1,174

)

CREDITORS

Amounts falling due after more than one year

8

(2,929

)

(6,049

)

PROVISIONS FOR LIABILITIES

9

(574

)

(675

)

NET LIABILITIES

(10,083

)

(7,898

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(10,085

)

(7,900

)

SHAREHOLDERS' FUNDS

(10,083

)

(7,898

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 September 2025 and were signed by:

Mrs DA Allen - Director

1.	STATUTORY INFORMATION

The Village Directory (Kent) Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of thirteen years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc

-

15% on reducing balance

Going concern

During the year the company incurred a loss of £2,185 (2023 - £872 profit) and at the balance sheet date had net liabilities of £10,083 (2023 - £7,898). These financial statements have been prepared on a going concern basis which assumes continuing support from the company directors.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

7,000

AMORTISATION

At 1 January 2024

6,825

Charge for year

175

At 31 December 2024

7,000

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

175

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

and 31 December 2024

11,070

DEPRECIATION

At 1 January 2024

7,517

Charge for year

533

At 31 December 2024

8,050

NET BOOK VALUE

At 31 December 2024

3,020

At 31 December 2023

3,553

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Other debtors

299

383

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

3,120

3,041

Trade creditors

4,416

2,507

Taxation and social security

2,452

3,156

Other creditors

9,711

-

19,699

8,704

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans

2,929

6,049

9.	PROVISIONS FOR LIABILITIES

31.12.24

31.12.23

£

£

Deferred tax

574

675

Deferred

tax

£

Balance at 1 January 2024

675

Provided during year

(101

)

Balance at 31 December 2024

574

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

31.12.24

31.12.23

£

£

Mrs DA Allen

Balance outstanding at start of year

383

3,758

Amounts repaid

(383

)

(3,375

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

383

11.	RELATED PARTY DISCLOSURES

Mrs D Allen - Director and Shareholder

At the balance sheet date The Village Directory (Kent) Ltd owed Mrs Allen £9,654 (2023 - the director owed the company £383).