IRIS Accounts Production v25.4.0.155 01891983 Board of Directors 1.6.24 31.5.25 31.5.25 false true false false true false Fair value model Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 01891983 2024-05-31 01891983 2025-05-31 01891983 2024-06-01 2025-05-31 01891983 2023-05-31 01891983 2023-06-01 2024-05-31 01891983 2024-05-31 01891983 ns15:EnglandWales 2024-06-01 2025-05-31 01891983 ns14:PoundSterling 2024-06-01 2025-05-31 01891983 ns10:Director1 2024-06-01 2025-05-31 01891983 ns10:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 01891983 ns10:SmallEntities 2024-06-01 2025-05-31 01891983 ns10:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 01891983 ns10:SmallCompaniesRegimeForDirectorsReport 2024-06-01 2025-05-31 01891983 ns10:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 01891983 ns10:FullAccounts 2024-06-01 2025-05-31 01891983 ns10:OrdinaryShareClass1 2024-06-01 2025-05-31 01891983 ns5:CurrentFinancialInstruments 2025-05-31 01891983 ns5:CurrentFinancialInstruments 2024-05-31 01891983 ns5:Non-currentFinancialInstruments 2025-05-31 01891983 ns5:Non-currentFinancialInstruments 2024-05-31 01891983 ns5:ShareCapital 2025-05-31 01891983 ns5:ShareCapital 2024-05-31 01891983 ns5:FurtherSpecificReserve2ComponentTotalEquity 2025-05-31 01891983 ns5:FurtherSpecificReserve2ComponentTotalEquity 2024-05-31 01891983 ns5:RetainedEarningsAccumulatedLosses 2025-05-31 01891983 ns5:RetainedEarningsAccumulatedLosses 2024-05-31 01891983 ns10:RegisteredOffice 2024-06-01 2025-05-31 01891983 ns5:PlantMachinery 2024-05-31 01891983 ns5:PlantMachinery 2024-06-01 2025-05-31 01891983 ns5:PlantMachinery 2025-05-31 01891983 ns5:PlantMachinery 2024-05-31 01891983 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-05-31 01891983 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-05-31 01891983 ns5:Secured 2025-05-31 01891983 ns5:Secured 2024-05-31 01891983 ns10:OrdinaryShareClass1 2025-05-31

REGISTERED NUMBER: 01891983 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

KENT PROPERTY SERVICES CENTRE LIMITED

KENT PROPERTY SERVICES CENTRE LIMITED (REGISTERED NUMBER: 01891983) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 2 |

KENT PROPERTY SERVICES CENTRE LIMITED (REGISTERED NUMBER: 01891983) |

BALANCE SHEET

31 MAY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 7,981 |  | 3,369 |  |

Investment property | 5 | 2,090,000 |  | 2,090,000 |  |

2,097,981 |  | 2,093,369 |  |

CURRENT ASSETS

Stocks | 93,826 |  | 93,826 |  |

Debtors | 6 | 1,667 |  | 1,751 |  |

Cash at bank | 46,841 |  | 46,245 |  |

142,334 |  | 141,822 |  |

CREDITORS

Amounts falling due within one year | 7 | 53,550 |  | 55,882 |  |

NET CURRENT ASSETS | 88,784 |  | 85,940 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,186,765 |  | 2,179,309 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (24,141 | ) | (39,217 | ) |

PROVISIONS FOR LIABILITIES | (342,190 | ) | (341,032 | ) |

NET ASSETS | 1,820,434 |  | 1,799,060 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Non-distributable reserve | 1,236,702 |  | 1,236,702 |  |

Retained earnings | 583,632 |  | 562,258 |  |

SHAREHOLDERS' FUNDS | 1,820,434 |  | 1,799,060 |  |

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.

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 December 2025 and were signed on its behalf by:

Mrs J E Clark - Director

KENT PROPERTY SERVICES CENTRE LIMITED (REGISTERED NUMBER: 01891983) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| Kent Property Services Centre Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 01891983

| Registered office: | Ingram House

| 6 Meridian Way

| Norwich

| NR7 0TA

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 as modified by the revaluation of certain assets.

| The financial statements are presented in Sterling, which is the functional currency of the company and rounded to the nearest £.

| Revenue recognition

| Turnover is stated net of value added tax. Rental income from operating leases is recognised on a straight-line basis over the term of the relevant lease unless the lease payments are structured to increase with general inflation in which case the income is recognised as revenue in accordance with the expected payments. Property sales are recognised on exchange of a legally binding contract.

| Tangible assets

| Tangible assets are recorded at cost less accumulated depreciation. Depreciation is calculated so as to write off the cost of fixed assets, less their estimated residual values, over the expected useful economic lives of the assets concerned. The principal annual rates used for this purposes are as follows:

| Plant & Machinery etc - 25% reducing balance

| Investment properties

| Investment properties are initially recorded at cost which includes purchase cost and any directly attributable expenditure.

| Investment properties whose fair value can be measured reliably are measured at fair value. The gain or loss on revaluation is recognised in the Statement of Comprehensive Income in the period in which it arises. Such gains or losses are transferred from retained earnings to a non-distributable reserve.

| 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.

KENT PROPERTY SERVICES CENTRE LIMITED (REGISTERED NUMBER: 01891983) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | AVERAGE NUMBER OF EMPLOYEES

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 June 2024 | 27,326 |  |

| Additions | 6,210 |  |

| At 31 May 2025 | 33,536 |  |

| DEPRECIATION

| At 1 June 2024 | 23,957 |  |

| Charge for year | 1,598 |  |

| At 31 May 2025 | 25,555 |  |

| NET BOOK VALUE

| At 31 May 2025 | 7,981 |  |

| At 31 May 2024 | 3,369 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 June 2024

| and 31 May 2025 | 2,090,000 |  |

| NET BOOK VALUE

| At 31 May 2025 | 2,090,000 |  |

| At 31 May 2024 | 2,090,000 |  |

| The directors value the company's investment property portfolio annually at the balance sheet date. The directors assess the open market value of each property on the basis of local market conditions and their own knowledge and experience.

| The historical cost of the company's investment properties was £513,108 (2024 - £513,108).

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 1,667 |  | 1,751 |  |

KENT PROPERTY SERVICES CENTRE LIMITED (REGISTERED NUMBER: 01891983) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 13,422 |  | 14,183 |  |

| Trade creditors | - |  | 1,100 |  |

| Taxation and social security | 10,914 |  | 6,485 |  |

| Other creditors | 29,214 |  | 34,114 |  |

53,550 |  | 55,882 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 24,141 |  | 39,217 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank overdraft | 454 |  | - |  |

| Bank loans | 37,109 |  | 53,400 |  |

37,563 |  | 53,400 |  |

| The bank loans are secured by fixed charges over the investment property of the company.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |