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DEUCALION (KENT) LTD

Registered Number
05290896
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2025

DEUCALION (KENT) LTD
Company Information
for the year from 1 September 2024 to 31 August 2025

Directors | Geoffrey Randall
| Hugo Scott

Company Secretary | Geoffrey Randall

Registered Address | 9 The Clares
| Caterham
| CR3 6RW

Registered Number | 05290896 (England and Wales)

DEUCALION (KENT) LTD
Balance Sheet as at
31 August 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Stocks | 3 | 1,432,445 |  |  |  | 1,432,445 |  |
Debtors | 4 | 266,768 |  |  |  | 337,982 |  |
Cash at bank and on hand |  | 103,904 |  |  |  | 28,634 |  |
|  | 1,803,117 |  |  |  | 1,799,061 |  |
Creditors amounts falling due within one year | 5 | (1,685,813) |  |  |  | (1,727,820) |  |
Net current assets (liabilities) |  |  |  | 117,304 |  |  |  | 71,241
Total assets less current liabilities |  |  |  | 117,304 |  |  |  | 71,241
Net assets |  |  |  | 117,304 |  |  |  | 71,241
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 3 |  |  |  | 3
Profit and loss account |  |  |  | 117,301 |  |  |  | 71,238
Shareholders' funds |  |  |  | 117,304 |  |  |  | 71,241

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- 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 and authorised for issue by the Board of Directors on 10 April 2026, and are signed on its behalf by:
Geoffrey Randall Director Registered Company No. 05290896

DEUCALION (KENT) LTD
Notes to the Financial Statements
for the year ended 31 August 2025

1. | Accounting policies
--- | ---

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| 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).

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Turnover policy
--- | ---
| Turnover comprises the fair value of the consideration received or receivable in respect of rental income and service charges in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

| Stocks and work in progress
--- | ---
| Properties held for resale are stated at the lower of cost and net realisable value. Net realisable value is the price at which the properties can be sold in the normal course of business after allowing for the costs of realisation. Cost comprises the purchase price of properties plus, where applicable, direct labour costs, materials, fees and those overheads that have been incurred in bringing the properties held for resale to the state of development at the balance sheet date. At each reporting date, properties held for resale are assessed for impairment. If properties held for resale are impaired, the carrying amount is reduced to its net realisable value; the impairment loss is recognised immediately in profit or loss.

| Trade and other debtors
--- | ---
| Trade debtors are amounts due from customers for services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

| Trade and other creditors
--- | ---
| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other stocks | 1,432,445 |  | 1,432,445
| Total | 1,432,445 |  | 1,432,445

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 21,343 |  | 92,892
| Amounts owed by group undertakings | 234,247 |  | 234,247
| Prepayments and accrued income | 11,178 |  | 10,843
| Total | 266,768 |  | 337,982

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 1,405 |  | 5,059
| Amounts owed to related parties | 1,632,975 |  | 1,632,935
| Taxation and social security | 7,924 |  | 14,784
| Other creditors | 29,434 |  | 45,408
| Accrued liabilities and deferred income | 14,075 |  | 29,634
| Total | 1,685,813 |  | 1,727,820

6. | Share capital
--- | ---
| The company has issued share capital of 3 ordinary shares of £1 each. There have been no changes in the year.

7. | Parent-subsidiary relationships
--- | ---
| The company is 100% owned by Deucalion Ltd. At the year end the company owed £1,632,975 (2024: £1,632,935) to Deucalion Ltd. Deucalion Ltd also owns 100% of Deucalion Residential Ltd. At the year end the company was owed £234,247 (2022: £234,247) by Deucalion Residential Ltd The loans are repayable on demand and are interest free.