Kent Body Shop Supplies Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09665500

Kent Body Shop Supplies Ltd

Filleted Unaudited Financial Statements

30 July 2025

Kent Body Shop Supplies Ltd

Financial Statements

Year ended 30 July 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	2

Kent Body Shop Supplies Ltd

Statement of Financial Position

30 July 2025

	2025		2024
Note	£	£	£

Current assets

Stocks		–	14,000
Debtors	5	3,097	8,945
Cash at bank and in hand		1,399	688
		-------	--------
		4,496	23,633

Creditors: amounts falling due within one year	6	52,110		98,970
		--------		--------
Net current liabilities			47,614	75,337
			--------	--------
Total assets less current liabilities			( 47,614)	( 75,337)

Creditors: amounts falling due after more than one year	7	1,774	1,754
		--------	--------
Net liabilities		( 49,388)	( 77,091)
		--------	--------

Capital and reserves

Called up share capital	2	2
Profit and loss account	( 49,390)	( 77,093)
	--------	--------
Shareholders deficit	( 49,388)	( 77,091)
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 30 July 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 29 April 2026 , and are signed on behalf of the board by:

Mr R Giles

Director

Company registration number: 09665500

Kent Body Shop Supplies Ltd

Notes to the Financial Statements

Year ended 30 July 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Casino Garage Canterbury Road, Wingham, Canterbury, Kent, CT3 1NL, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The directors discussed on 1st December 2025 that the company would cease to trade from 3 March 2026, therefore these accounts have been prepared on the break up basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The accounts have been prepared on a break up basis. The company will not continue to meet its current obligations for the next 12 months.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

4. Employee numbers

During the year the average number of people employed by the company amounted to 2 (2024: 2).

5. Debtors

	2025	2024
	£	£
Trade debtors	2,750	2,525
Other debtors	347	6,420
	-------	-------
	3,097	8,945
	-------	-------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	–	2,058
Trade creditors	7,437	58,358
Other creditors	44,673	38,554
	--------	--------
	52,110	98,970
	--------	--------

7. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	1,774	1,754
	-------	-------

8. Directors' advances, credits and guarantees

At the year end the company owed the directors £42,173 (2024: £37,442).