Acorah Software Products - Accounts Production 16.8.200 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 13654344 Mr Dayne Gooding Mr Sam Mucklow Mr Stephen Mucklow iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13654344 2024-09-30 13654344 2025-09-30 13654344 2024-10-01 2025-09-30 13654344 frs-core:CurrentFinancialInstruments 2025-09-30 13654344 frs-core:Non-currentFinancialInstruments 2025-09-30 13654344 frs-core:RevaluationReserve 2024-10-01 2025-09-30 13654344 frs-core:RevaluationReserve 2024-09-30 13654344 frs-core:RevaluationReserve 2025-09-30 13654344 frs-core:ShareCapital 2025-09-30 13654344 frs-core:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 13654344 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-09-30 13654344 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 13654344 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 13654344 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 13654344 frs-bus:SmallEntities 2024-10-01 2025-09-30 13654344 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 13654344 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 13654344 frs-bus:Director1 2024-10-01 2025-09-30 13654344 frs-bus:Director2 2024-10-01 2025-09-30 13654344 frs-bus:Director3 2024-10-01 2025-09-30 13654344 frs-countries:EnglandWales 2024-10-01 2025-09-30 13654344 2023-09-30 13654344 2024-09-30 13654344 2023-10-01 2024-09-30 13654344 frs-core:CurrentFinancialInstruments 2024-09-30 13654344 frs-core:Non-currentFinancialInstruments 2024-09-30 13654344 frs-core:RevaluationReserve 2024-09-30 13654344 frs-core:ShareCapital 2024-09-30 13654344 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 13654344
Kent Investment Group Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Kent Coast Accounts Ltd
AAT Licensed Accountants
Marlowe Innovation Centre
Marlowe Way
Ramsgate
Kent
CT12 6FA
Kent Investment Group Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Kent Investment Group Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 13654344

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 3,700,000 |  | 2,500,000
|  |  | 3,700,000 |  | 2,500,000
CURRENT ASSETS
Debtors | 5 | 275 |  | 32,630 |
Cash at bank and in hand |  | 49,685 |  | 35,679 |
|  | 49,960 |  | 68,309 |
Creditors: Amounts Falling Due Within One Year | 6 | (28,091 ) |  | (27,186 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 21,869 |  | 41,123
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,721,869 |  | 2,541,123
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (2,678,363 ) |  | (1,873,371 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (270,190 ) |  | (165,161 )
NET ASSETS |  |  | 773,316 |  | 502,591
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1,000 |  | 1,000
Revaluation reserve | 10 |  | 810,571 |  | 495,485
Profit and Loss Account |  |  | (38,255 ) |  | 6,106
SHAREHOLDERS' FUNDS |  |  | 773,316 |  | 502,591

Page 1
Page 2
Kent Investment Group Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Dayne Gooding Director
15th January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Kent Investment Group Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Kent Investment Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13654344 . The registered office is 146 Northdown Road, Cliftonville, Margate, Kent, CT9 2QN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding VAT and other sales-related taxes.
Rental Income
Rental income arising from investment properties is recognised on a straight-line basis over the period to which it relates, in accordance with the terms of the lease. Rental income is included within turnover in the period it is earned.
2.3. Investment Properties
All investment properties are measured at fair value, as determined annually by the directors based on current market rents and yields for comparable properties, adjusted as necessary for differences in location, condition, or other relevant factors. No depreciation is charged on investment properties.
Changes in fair value are recognised in the profit and loss account in accordance with Section 16 of FRS 102. The cumulative revaluation surplus is transferred to a separate non-distributable reserve, which is ring-fenced and not available for distribution.
Deferred Taxation
Deferred taxation is recognised at each valuation date in accordance with Section 29 of FRS 102. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the company expects to recover or settle the carrying amount of its assets and liabilities at the end of the reporting period.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. This is generally for accelerated capital allowances.
Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
Page 3
Page 4
Kent Investment Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 October 2024 | 2,500,000
Additions | 779,885
Revaluations | 420,115
As at 30 September 2025 | 3,700,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 2,619,240 |  | 1,839,854

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 275 |  | 28,990
Other debtors | - |  | 3,640
| 275 |  | 32,630

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 27,027 |  | 24,527
Other creditors | 1,064 |  | 1,050
Taxation and social security | - |  | 1,609
| 28,091 |  | 27,186

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,574,967 |  | 1,570,583
Other creditors | 1,103,396 |  | 302,788
| 2,678,363 |  | 1,873,371

8. Deferred Taxation
The provision for deferred taxation is made up from fair value valuation surplus measurements.
Deferred taxation is recognised at each valuation period based on measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 270,190 |  | 165,161

Page 4
Page 5
Kent Investment Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

10. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 October 2024 | 495,485 | 6,106
Profit for year | - | 270,725
Net investment property revaluation reserve | 315,086 | -
Other comprehensive income for the year | 315,086 | -
Total comprehensive income for the year | 315,086 | 270,725
Transfer to/from Other Reserves | - | (315,086)
As at 30 September 2025 | 810,571 | (38,255 )

The non-distributable reserves relate to the surplus arising on the revaluation of investment properties in accordance with Section 16 of FRS 102. These revaluation gains are not realised profits and, as such, are not available for distribution. The reserves are ring-fenced and held separately from distributable profits.
11. Related Party Transactions
During the year the company received interest-free loans from related parties under common control, including SGB Venture Trading Limited DSG Property Management Ltd and Stephen Mucklow a director of the company who is also a person with significant control.
The loans are unsecured, interest-free and repayable on demand. At the balance sheet date amounts outstanding were £100,000 to SGB Venture Trading Limited (2024: £nil), £398,108 to DSG Property Management Ltd (2024: £52,500), and £605,288 to Stephen Mucklow (2024: £250,288).
Page 5