Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-31 2025-05-31 16 false 2024-06-01 No description of principal activity 18 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 01408993 2024-06-01 2025-05-31 01408993 2023-06-01 2024-05-31 01408993 2025-05-31 01408993 2024-05-31 01408993 2023-06-01 01408993 c:Director2 2024-06-01 2025-05-31 01408993 d:PlantMachinery 2024-06-01 2025-05-31 01408993 d:PlantMachinery 2025-05-31 01408993 d:PlantMachinery 2024-05-31 01408993 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 01408993 d:MotorVehicles 2024-06-01 2025-05-31 01408993 d:FurnitureFittings 2024-06-01 2025-05-31 01408993 d:ComputerEquipment 2024-06-01 2025-05-31 01408993 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-05-31 01408993 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-05-31 01408993 d:CurrentFinancialInstruments 2025-05-31 01408993 d:CurrentFinancialInstruments 2024-05-31 01408993 d:CurrentFinancialInstruments d:WithinOneYear 2025-05-31 01408993 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 01408993 d:ShareCapital 2025-05-31 01408993 d:ShareCapital 2024-05-31 01408993 d:RetainedEarningsAccumulatedLosses 2025-05-31 01408993 d:RetainedEarningsAccumulatedLosses 2024-05-31 01408993 c:FRS102 2024-06-01 2025-05-31 01408993 c:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 01408993 c:FullAccounts 2024-06-01 2025-05-31 01408993 c:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 01408993 d:AcceleratedTaxDepreciationDeferredTax 2025-05-31 01408993 d:AcceleratedTaxDepreciationDeferredTax 2024-05-31 01408993 d:TaxLossesCarry-forwardsDeferredTax 2025-05-31 01408993 d:TaxLossesCarry-forwardsDeferredTax 2024-05-31 01408993 e:PoundSterling 2024-06-01 2025-05-31 iso4217:GBP xbrli:pure

Registered number: 01408993 THE KENTON GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MAY 2025
THE KENTON GROUP LIMITED REGISTERED NUMBER:01408993
BALANCE SHEET AS AT 31 MAY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 7,884 |  | 21,339
Current assets |  |  |  |  |
Stocks | 6 | 1,998,878 |  | 997,188 |
Debtors: amounts falling due within one year | 7 | 2,435,802 |  | 1,226,800 |
Cash at bank and in hand | 8 | 20,836 |  | 22,151 |
|  | 4,455,516 |  | 2,246,139 |
Creditors: amounts falling due within one year | 9 | (3,554,661) |  | (1,545,460) |
Net current assets |  |  | 900,855 |  | 700,679
Total assets less current liabilities |  |  | 908,739 |  | 722,018
Provisions for liabilities |  |  |  |  |
Deferred tax | 10 | - |  | (116) |
|  |  | - |  | (116)
Net assets |  |  | 908,739 |  | 721,902
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 22,500 |  | 22,500
Profit and loss account |  |  | 886,239 |  | 699,402
|  |  | 908,739 |  | 721,902
Page 1
THE KENTON GROUP LIMITED REGISTERED NUMBER:01408993
BALANCE SHEET (CONTINUED) AS AT 31 MAY 2025 The Director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The Director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ C L Smith
Director
Date: 3 February 2026
The notes on pages 3 to 10 form part of these financial statements. Page 2
THE KENTON GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | General information
The Kenton Group Limited is a company limited by shares, registered in England and Wales, registered number 01408993. The registered office and principal place of business is Blue Space Sus Con, Brunel Way, Dartford, Kent, DA1 5FW. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.3 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. Page 3
THE KENTON GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, . Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% reducing balance
|  |  |  | Motor vehicles | - | 33% straight line
|  |  |  | Fixtures and fittings | - | 25% straight line
|  |  |  | Computer equipment | - | 33% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | 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. Page 4
THE KENTON GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.9 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.10 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.11 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 5
THE KENTON GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.12 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.13 | Research and development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight line basis over their useful economic lives, which range from 3 to 6 years. If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.
| 2.14 | Confidential invoice discounting
The Company has entered into a confidential invoice discounting arrangement in respect of certain of its trade debtors. The risks and rewards of ownership remain with the Company and therefore amounts advanced are treated as a loan classified as payments received on account and included in creditors, amounts falling due within one year.
3. | Employees
| The average monthly number of employees, including directors, during the year was 18 (2024 - 16).
Page 6
THE KENTON GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
4. | Intangible assets
|  | Development
|  | £
| Cost |
| At 1 June 2024 | 464,478
| At 31 May 2025 | 464,478
| Amortisation |
| At 1 June 2024 | 464,478
| At 31 May 2025 | 464,478
| Net book value |
| At 31 May 2025 | -
| At 31 May 2024 | -
Page 7
THE KENTON GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
5. | Tangible fixed assets
|  | Property, plant and equipment
|  | £
| Cost or valuation |
| At 1 June 2024 | 428,369
| Additions | 4,694
| At 31 May 2025 | 433,063
| Depreciation |
| At 1 June 2024 | 407,030
| Charge for the year on owned assets | 18,149
| At 31 May 2025 | 425,179
| Net book value |
| At 31 May 2025 | 7,884
| At 31 May 2024 | 21,339
6. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Finished goods and goods for resale | 1,998,878 | 997,188
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,789,690 | 606,317
| Amounts owed by group undertakings | 530,678 | 530,678
| Other debtors | 113,159 | 89,805
| Deferred taxation | 2,275 | -
|  | 2,435,802 | 1,226,800
Page 8
THE KENTON GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 20,836 | 22,151
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Payments received on account | 702,699 | 143,528
| Trade creditors | 2,100,349 | 543,758
| Corporation tax | 99,112 | 160,090
| Other taxation and social security | 148,413 | 22,367
| Other creditors | 122,573 | 45,843
| Accruals and deferred income | 381,515 | 629,874
|  | 3,554,661 | 1,545,460
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Payments received on account | 702,699 | 143,528
|  | 702,699 | 143,528
Page 9
THE KENTON GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
10. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | (116) | (2,938)
| Charged to the statement of income and retained earnings | 2,391 | 2,822
| At end of year | 2,275 | (116)
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 2,025 | (116)
| Short term timing differences | 250 | -
|  | 2,275 | (116)
11. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. Contributions totalling £2,359 (2024 - £3,041) payable to the fund at the balance sheet date and are included in creditors.
12. | Related party transactions
| During the year, dividends of £95,000 (2024 - £630,600) were paid to Kenton Research Limited. At the year end, a balance of £530,678 (2024 - £530,678) is outstanding from Kenton Research Limited.
13. | Ultimate Parent Undertaking
The ultimate parent undertaking of the company is Kenton Group Employee Ownership Trustee Limited which is, registered in England and Wales, registered number 14385451. The registered office is Blue Space Sus Con, Brunel Way, Dartford, Kent, DA1 5FW.
Page 10