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Registered Number: 07711623
England and Wales
Unaudited Financial Statements
for the year ended 31 July 2025
for
KENT BUILDING & MAINTENANCE LIMITED

Kent Building & Maintenance Limited Contents Page For the year ended 31 July 2025
Statement of financial position | 1
Notes to the financial statements | 2

Registered Number: 07711623 Kent Building & Maintenance Limited Statement of Financial Position As at 31 July 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 4,811 |  | 9,586
|  | 4,811 |  | 9,586
Current assets |  |  |
Debtors | 4 | 970 |  | 2,454
Cash at bank and in hand |  | 637 |  | 254
|  | 1,607 |  | 2,708
Creditors: amount falling due within one year | 5 | (13,289) |  | (12,012)
Net current assets |  | (11,682) |  | (9,304)
Total assets less current liabilities |  | (6,871) |  | 282
Creditors: amount falling due after more than one year | 6 | 0 |  | (6,563)
Provisions for liabilities | 7 | (914) |  | (1,821)
Net assets |  | (7,785) |  | (8,102)
Capital and reserves |  |  |
Called up share capital | 8 | 100 |  | 100
Profit and loss account |  | (7,885) |  | (8,202)
Shareholders' funds |  | (7,785) |  | (8,102)
For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the director on 17 March 2026 and were signed by:
------------------------------- Damon Robert Christian Pascoe GRENFELL Director
1

Kent Building & Maintenance Limited Notes to the Financial Statements For the year ended 31 July 2025
General Information Kent Building & Maintenance Limited is a private company, limited by shares, registered in England and Wales, registration number 07711623, registration address 11 Tanglewood Close, Gillingham, Kent, ME8 0PH. The trading address of the company is 12 Glebe Road, Weald, Sevenoaks, Kent, TN14 6PB. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Change in accounting policy Details of changes are as follows: Changes to the accounts layout and terminology have occurred due to a change in accounting software. The changes have no effect on the overall figures. Directors Report and Accountants Report - Changes to wording to give greater clarity of responsibilities and work carried out. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 25% Straight Line
Motor Vehicles | 25% Straight Line
Computer Equipment | 33.33% Straight Line
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated. Financial instruments The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 August 2024 | 582 |  | 19,042 |  | 481 |  | 20,105
Additions | - |  | - |  | - |  | -
Disposals | - |  | - |  | - |  | -
At 31 July 2025 | 582 |  | 19,042 |  | 481 |  | 20,105
Depreciation
At 01 August 2024 | 567 |  | 9,471 |  | 481 |  | 10,519
Charge for year | 15 |  | 4,760 |  | - |  | 4,775
On disposals | - |  | - |  | - |  | -
At 31 July 2025 | 582 |  | 14,231 |  | 481 |  | 15,294
Net book values
Closing balance as at 31 July 2025 | - |  | 4,811 |  | - |  | 4,811
Opening balance as at 01 August 2024 | 15 |  | 9,571 |  | - |  | 9,586
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Prepayments & Accrued Income | 51 |  | 19
Corporation Tax | 919 |  | 1,901
VAT | 0 |  | 534
| 970 |  | 2,454
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 6,563 |  | 6,563
PAYE & Social Security | 355 |  | 0
Accrued Expenses | 3,134 |  | 2,275
Directors' Current Accounts | 2,307 |  | 3,174
VAT | 930 |  | 0
| 13,289 |  | 12,012
6. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 0 |  | 6,563
| 0 |  | 6,563
7. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 1,821 |  | 2,734
Charged to Profit & Loss | (907) |  | (913)
| 914 |  | 1,821
8. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Ordinary shares of £1.00 each | 100 |  | 100
| 100 |  | 100
2