REGISTERED NUMBER: 06836958 (England and Wales)

KENT CIDER COMPANY LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M A Henderson

REGISTERED OFFICE:

King Arthurs Court

Maidstone Road

Charing

Ashford

Kent

TN27 0JS

REGISTERED NUMBER:

06836958 (England and Wales)

ACCOUNTANTS:

Spurling Cannon

King Arthur's Court

Maidstone Road

Charing

Kent

TN27 0JS

FIXED ASSETS

Tangible assets

4

73,793

53,024

CURRENT ASSETS

Stocks

171,489

167,600

Debtors

5

15,197

12,745

Cash at bank

6,229

24,982

192,915

205,327

CREDITORS

Amounts falling due within one year

6

189,352

183,700

NET CURRENT ASSETS

3,563

21,627

TOTAL ASSETS LESS CURRENT LIABILITIES

77,356

74,651

CREDITORS

Amounts falling due after more than one year

7

11,086

-

NET ASSETS

66,270

74,651

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

65,270

73,651

SHAREHOLDERS' FUNDS

66,270

74,651

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 15 September 2025 and were signed by:

Mr M A Henderson - Director

1.	STATUTORY INFORMATION

Kent Cider Company 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

-

25% on cost

Motor vehicles

-

25% on reducing balance

Equipment

-

10% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

Motor

machinery

Equipment

vehicles

Equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

71,833

4,640

37,342

38,475

152,290

Additions

-

-

45,408

1,519

46,927

At 31 March 2025

71,833

4,640

82,750

39,994

199,217

DEPRECIATION

At 1 April 2024

39,579

3,108

31,007

25,572

99,266

Charge for year

8,063

1,160

12,936

3,999

26,158

At 31 March 2025

47,642

4,268

43,943

29,571

125,424

NET BOOK VALUE

At 31 March 2025

24,191

372

38,807

10,423

73,793

At 31 March 2024

32,254

1,532

6,335

12,903

53,024

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

8,242

11,545

Tax

6,527

-

VAT

428

-

Prepayments and accrued income

-

1,200

15,197

12,745

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

11,052

21,003

Hire purchase contracts

8,122

-

Trade creditors

35,157

27,240

Corporation Tax

(12

)

6,527

Social security and other taxes

1,802

1,417

VAT

-

996

Sundry creditors

130

5,291

Directors' current accounts

133,101

121,226

189,352

183,700

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

11,086

-

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr M A Henderson.