2025-01-01 2025-12-31 false Capium Accounts Production 1.1 13806272 2025-01-01 2025-12-31 13806272 bus:AbridgedAccounts 2025-01-01 2025-12-31 13806272 bus:FRS102 2025-01-01 2025-12-31 13806272 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 13806272 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13806272 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13806272 2025-01-01 2025-12-31 13806272 2025-12-31 13806272 bus:RegisteredOffice 2025-01-01 2025-12-31 13806272 core:WithinOneYear 2025-12-31 13806272 core:AfterOneYear 2025-12-31 13806272 1 2025-01-01 2025-12-31 13806272 bus:Director1 2025-01-01 2025-12-31 13806272 bus:Director1 2025-12-31 13806272 bus:Director1 2024-01-01 2024-12-31 13806272 bus:Director2 2025-01-01 2025-12-31 13806272 bus:Director2 2025-12-31 13806272 bus:Director2 2024-01-01 2024-12-31 13806272 2024-01-01 13806272 bus:LeadAgentIfApplicable 2025-01-01 2025-12-31 13806272 2024-01-01 2024-12-31 13806272 2024-12-31 13806272 core:WithinOneYear 2024-12-31 13806272 core:AfterOneYear 2024-12-31 13806272 bus:EntityAccountantsOrAuditors 2024-01-01 2024-12-31 13806272 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 13806272 bus:OrdinaryShareClass1 2025-12-31 13806272 bus:OrdinaryShareClass1 2024-01-01 2024-12-31 13806272 bus:OrdinaryShareClass1 2024-12-31 13806272 core:PlantMachinery 2025-01-01 2025-12-31 13806272 core:PlantMachinery 2025-12-31 13806272 core:PlantMachinery 2024-12-31 13806272 core:MotorCars 2025-01-01 2025-12-31 13806272 core:MotorCars 2025-12-31 13806272 core:MotorCars 2024-12-31 13806272 core:ComputerEquipment 2025-01-01 2025-12-31 13806272 core:ComputerEquipment 2025-12-31 13806272 core:ComputerEquipment 2024-12-31 13806272 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-12-31 13806272 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-12-31 13806272 core:CostValuation core:Non-currentFinancialInstruments 2025-12-31 13806272 core:CostValuation core:Non-currentFinancialInstruments 2024-12-31 13806272 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-12-31 13806272 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-12-31 13806272 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-12-31 13806272 core:Non-currentFinancialInstruments 2025-12-31 13806272 core:Non-currentFinancialInstruments 2024-12-31 13806272 core:ShareCapital 2025-12-31 13806272 core:ShareCapital 2024-12-31 13806272 core:RetainedEarningsAccumulatedLosses 2025-12-31 13806272 core:RetainedEarningsAccumulatedLosses 2024-12-31 13806272 dpl:Item1 2025-01-01 13806272 dpl:Item1 2025-12-31 13806272 dpl:Item1 2024-01-01 13806272 dpl:Item1 2024-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 13806272
EAST KENT UTILITIES LTD
Abridged Accounts
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

East Kent Utilities Ltd Contents Page For the year ended 31 December 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

East Kent Utilities Ltd Accountants' Report For the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of East Kent Utilities Ltd for the year ended 31 December 2025 which comprise the income statement, the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given to us. We have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. This report is made solely to the Board of directors of East Kent Utilities Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of East Kent Utilities Ltd and state those matters that we have agreed to state to the Board of directors of East Kent Utilities Ltd. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than East Kent Utilities Ltd and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that East Kent Utilities Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the company's assets, liabilities, financial position and profit . You consider that East Kent Utilities Ltd is exempt from the statutory audit requirement for the year. .................................................... Michael D Nichols Ltd West Suite, 1 Tolherst Court, Turkey Mill, Ashford Road, Maidstone Kent ME14 5SF 08 April 2026 1

East Kent Utilities Ltd Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 14,419 |  | 16,442
|  | 14,419 |  | 16,442
Current assets |  |  |
Debtors |  | 43,869 |  | 27,162
Cash at bank and in hand |  | 40,412 |  | 1,545
|  | 84,281 |  | 28,707
Creditors: amount falling due within one year |  | (36,798) |  | (13,224)
Net current assets |  | 47,483 |  | 15,483
Total assets less current liabilities |  | 61,902 |  | 31,925
Creditors: amount falling due after more than one year |  | - |  | (15,792)
Net assets |  | 61,902 |  | 16,133
Capital and reserves |  |  |
Called up share capital | 4 | 1 |  | 1
Profit and loss account |  | 61,901 |  | 16,132
Shareholders' funds |  | 61,902 |  | 16,133
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 08 April 2026 and were signed on its behalf by:
------------------------------- Anthony McAdams Director
2

East Kent Utilities Ltd Notes to the Abridged Financial Statements For the year ended 31 December 2025
General Information East Kent Utilities Ltd is a private company, limited by shares, registered in , registration number 13806272, registration address 50 Westfield Road, Margate, Kent, CT9 5NX. The presentation currency is £ sterling.
1. | Accounting policies Basis of preparation Statement of compliance These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover is measured at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, net of discounts and value added taxes. Taxation The tax expense represents the sum of the tax currently payable and deferred tax. Current taxation The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The companys liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date. Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount. Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated capital and reserves in respect of that asset, the excess is recognised in profit or loss. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over the useful lives on the following basis:
Plant and Machinery | 18% Reducing Balance
Motor Vehicles | 18% Reducing Balance
Computer Equipment | 18% Reducing Balance
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 January 2025 | 3,500 |  | 19,500 |  | - |  | 23,000
Additions | - |  | - |  | 1,249 |  | 1,249
Disposals | - |  | - |  | - |  | -
At 31 December 2025 | 3,500 |  | 19,500 |  | 1,249 |  | 24,249
Depreciation
At 01 January 2025 | 630 |  | 5,928 |  | - |  | 6,558
Charge for year | 517 |  | 2,443 |  | 312 |  | 3,272
On disposals | - |  | - |  | - |  | -
At 31 December 2025 | 1,147 |  | 8,371 |  | 312 |  | 9,830
Net book values
Closing balance as at 31 December 2025 | 2,353 |  | 11,129 |  | 937 |  | 14,419
Opening balance as at 01 January 2025 | 2,870 |  | 13,572 |  | - |  | 16,442
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
2 Class A shares of £1.00 each | 2 |  | 2
| 2 |  | 2
3