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REGISTERED NUMBER: 08056242 (England and Wales)

GREGORY (KENT) LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

GREGORY (KENT) LTD (REGISTERED NUMBER: 08056242)

CONTENTS OF THE FINANCIAL STATEMENTS

For The Year Ended 31 May 2025

Page |

Company Information | 1 |

Abridged Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

GREGORY (KENT) LTD

COMPANY INFORMATION

For The Year Ended 31 May 2025

| DIRECTORS: | L B Gregory

| R Gregory

| REGISTERED OFFICE: | Hilden Park House

| 79 Tonbridge Road

| Hildenborough

| Tonbridge

| Kent

| TN11 9BH

| REGISTERED NUMBER: | 08056242 (England and Wales)

| ACCOUNTANTS: | Hilden Park Accountants Limited

| Hilden Park House

| 79 Tonbridge Road

| Hildenborough

| Tonbridge

| Kent

| TN11 9BH

GREGORY (KENT) LTD (REGISTERED NUMBER: 08056242)

ABRIDGED BALANCE SHEET

31 May 2025

| 31/5/25 | 31/5/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 3,086 |  | 5,523 |  |

CURRENT ASSETS

Stocks | 351,471 |  | 696,718 |  |

Debtors | 2,564 |  | 8,715 |  |

Cash at bank | 794 |  | 3,662 |  |

354,829 |  | 709,095 |  |

CREDITORS

Amounts falling due within one year | 729,210 |  | 1,191,190 |  |

NET CURRENT LIABILITIES | (374,381 | ) | (482,095 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (371,295 | ) | (476,572 | ) |

CREDITORS

Amounts falling due after more than one year | 28,289 |  | 35,909 |  |

NET LIABILITIES | (399,584 | ) | (512,481 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (399,684 | ) | (512,581 | ) |

SHAREHOLDERS' FUNDS | (399,584 | ) | (512,481 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

GREGORY (KENT) LTD (REGISTERED NUMBER: 08056242)

ABRIDGED BALANCE SHEET - continued

31 May 2025

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 May 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 November 2025 and were signed on its behalf by:

L B Gregory - Director

GREGORY (KENT) LTD (REGISTERED NUMBER: 08056242)

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 31 May 2025

1. | STATUTORY INFORMATION

| Gregory (Kent) 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.

| 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.

| Going concern

| The financial statements have been prepared on a going concern basis.

| The ultimate owner of the company will continue to provide access to funds to allow the company to meet its ongoing obligations.

| It is for the above reason that the going concern basis has been adopted in preparing the financial statements and they do not include any adjustments that would arise if the Company was unable to continue to trade.

| Turnover

| Turnover is measured at the value of the consideration received or receivable, net of discounts and value added taxes, from the rendering of construction services. Turnover is recognised according to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated costs of completing the contract. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| 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 cost

| Motor vehicles | - | 25% on reducing balance

| Office equipment | - | 25% on cost

| Stocks and work in progress

| Stocks are valued at the lower of cost and net realisable value. Work in progress includes materials and labour costs.

| Land held for building is stated at the lower of cost and net realisable value. Cost comprises land cost and direct materials and labour.

| Net realisable value is the amount that the company expects to realise from the sale of stock in the ordinary course of business, after allowing for the estimated costs of completion and the estimated costs necessary to make the sale. It is assumed that sites will be completed and sold in line with the company's intended development plans

GREGORY (KENT) LTD (REGISTERED NUMBER: 08056242)

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 May 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 June 2024 | 39,578 |  |

| Additions | 697 |  |

| Disposals | (14,901 | ) |

| At 31 May 2025 | 25,374 |  |

| DEPRECIATION

| At 1 June 2024 | 34,055 |  |

| Charge for year | 1,693 |  |

| Eliminated on disposal | (13,460 | ) |

| At 31 May 2025 | 22,288 |  |

| NET BOOK VALUE

| At 31 May 2025 | 3,086 |  |

| At 31 May 2024 | 5,523 |  |