Kentex Services LLP Accounts






Kentex Services LLP

	Registered No. OC319413
	Information for Filing with the Registrar
		31 March 2025

at	31 March 2025

Registered No.		OC319413	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		5	182,659	114,923


				182,659	114,923
Current assets

	Debtors		6	30,909	27,419

	Cash at bank and in hand			9,537	131,105
				40,446	158,524
Creditors: Amounts falling due within one year			7	(222,950)	(273,443)
Net current liabilities				(182,504)	(114,919)
Total assets less current liabilities				155	4


Net assets attributable to members				155	4

Represented by:
	Loans and other debts due to members			155	4
	Members' other interests





				155	4



These accounts have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

For the year ended 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 as applied by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008) relating to small LLPs.

The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.

As permitted by section 444 (5A)of the Companies Act 2006 the members have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the members on 29 December 2025 and signed on its behalf by:
G. MARINARO
Designated member
29 December 2025

for the year ended 31 March 2025

General information

Kentex Services LLP is a limited liability partnership and incorporated in England and Wales.

Its registered number is: OC319413

Its registered office is:

Its trading address is:

Melbury House

Suite 331 China Works

34 Southborough Road

Southbank House

Bickley

Black Prince Road

Kent

London

BR1 2EB

SE1 7SJ

The accounts have been prepared in accordance and comply with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and in accordance with the Statement of Recommended Practice 'Accounting for Limited Liability Partnerships' issued in December 2018.

Accounting policies

Members' remuneration and division of profits

Remuneration is paid to certain members under a contract of employment and is included as an expense in the profit and loss account.

In addition, the LLP agreement provides that fixed amounts, determined for each member each year, be paid to members, irrespective of the profits of the LLP. These amounts are included within members' remuneration charged as an expense.

Profits are treated as being available for discretionary division only if the the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Once agreement has been reached to divide the profits, a members' share in the profit or loss for the year is accounted for as an allocation of profits. Unallocated profits and losses remain included within 'other reserves'.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Motor vehicles

25% Reducing balance

Furniture, fittings and equipment

25% Reducing balance

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the balance sheet.

Members' Interests

Members' interests are classified as either equity or debt.

Equity interests comprise any capital introduced classified as equity, any unallocated profits, any revaluation reserve and any other reserves.

Loans and other debts due to members comprise any capital introduced but classified as a liability, any loans from members, amounts due to members in respect of allocated profits less drawings and any other amounts that the LLP is contractually obliged to repay to members.

Taxation

Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.

3	Information in relation to members
		2025	2024
		Number	Number
	The average number of members during the year :	7	7

		2025	2024
		£	£



	Automatic division of profits	1,131,059	1,139,674
		1,131,059	1,139,674

		2025	2024
		£	£
	The amount of profit attributable to the member with the largest entitlement was:	244,817	257,886

4	Employees
		2025	2024
		Number	Number

	The average number of persons employed during the year was:	9	10

5	Tangible fixed assets
		Motor vehicles	Fixtures, fittings and equipment	Total
		£	£	£
	Cost
	At 1 April 2024	224,574	40,385	264,959
	Additions	114,406	111	114,517


	Disposals	(28,945)	-	(28,945)
	At 31 March 2025	310,035	40,496	350,531
	Depreciation
	At 1 April 2024	109,651	40,385	150,036
	Charge for the year	37,534	52	37,586


	Disposals	(19,750)	-	(19,750)
	At 31 March 2025	127,435	40,437	167,872
	Net book values
	At 31 March 2025	182,600	59	182,659
	At 31 March 2024	114,923	-	114,923

6	Debtors
		2025	2024
		£	£
	Trade debtors	253	-



	Other debtors	8,480	4,364
	Prepayments and accrued income	22,176	23,055
		30,909	27,419

7	Creditors:
	amounts falling due within one year
		2025	2024
		£	£
	Bank loans and overdrafts	-	-


	Trade creditors	54,100	115,924

	Other taxes and social security	144,720	133,828

	Accruals and deferred income	24,130	23,691
		222,950	273,443

8	Loans and other debts due to members
		2025	2024
		£	£



	Amounts due to members in respect of profits	155	4
		155	4

	Amounts falling due within one year	155	-

		155	4