REGISTERED NUMBER: 05922371 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

KENT COACHWORKS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A Oversby-Powell

REGISTERED OFFICE:

Unit 5 Motorway Industrial Estate

Forstall Road

Aylesford

Kent

ME20 7AF

REGISTERED NUMBER:

05922371 (England and Wales)

ACCOUNTANTS:

SHPD Accountants

10 Littlebourne Road

Maidstone

Kent

ME14 5QP

FIXED ASSETS

Intangible assets

4

1,670

2,920

Tangible assets

5

252,825

12,357

254,495

15,277

CURRENT ASSETS

Stocks

18,000

5,000

Debtors

6

32,629

15,800

Cash at bank

7,098

860

57,727

21,660

CREDITORS

Amounts falling due within one year

7

369,212

71,489

NET CURRENT LIABILITIES

(311,485

)

(49,829

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(56,990

)

(34,552

)

CREDITORS

Amounts falling due after more than one year

8

(14,875

)

(1,153

)

PROVISIONS FOR LIABILITIES

-

(216

)

NET LIABILITIES

(71,865

)

(35,921

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(71,866

)

(35,922

)

(71,865

)

(35,921

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 12 November 2025 and were signed by:

A Oversby-Powell - Director

1.	STATUTORY INFORMATION

Kent Coachworks 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.

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 2006, is being amortised evenly over its estimated useful life of twenty 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

-

25% on reducing balance, 25% on cost and 5% 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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 6 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2024

and 30 June 2025

25,000

AMORTISATION

At 1 July 2024

22,080

Charge for year

1,250

At 30 June 2025

23,330

NET BOOK VALUE

At 30 June 2025

1,670

At 30 June 2024

2,920

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2024

16,616

Additions

263,305

At 30 June 2025

279,921

DEPRECIATION

At 1 July 2024

4,259

Charge for year

22,837

At 30 June 2025

27,096

NET BOOK VALUE

At 30 June 2025

252,825

At 30 June 2024

12,357

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

21,297

14,422

Other debtors

11,332

1,378

32,629

15,800

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

1,153

4,316

Trade creditors

25,688

12,862

Amounts owed to group undertakings

266,591

28,715

Taxation and social security

9,069

7,486

Other creditors

66,711

18,110

369,212

71,489

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

1,153

Other creditors

14,875

-

14,875

1,153

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2025 and 30 June 2024:

2025

2024

£

£

A Oversby-Powell

Balance outstanding at start of year

-

-

Amounts advanced

4,649

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

4,649

-

As at the balance sheet date, a balance of £4,649 was owed by the director to the company. This balance was repaid after the year-end.

10.	RELATED PARTY DISCLOSURES

Smart Pickle Ltd

A company under common control.

As at the balance sheet date, a balance of £125,401 (2024 - £4,300) was owed by the company to Smart Pickle Ltd.

501 Entertainment Ltd

A company for which the director owns shares and is a member of the key management personnel.

As at the balance sheet date, a balance of £141,190 was owed by the company to 501 Entertainment Ltd.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is A Oversby-Powell.