For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Kentfield Hotels Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 19-21 Swan Street, West Malling, Kent, United Kingdom, ME19 6JU.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The accounts do not include the figures of the company's wholly-owned subsidiary and sub-subsidiary as the company has taken exemption from preparing group accounts on the basis that it is a small-sized group.

The balance sheet shows net liabilities. The director is the main creditor of the company and has confirmed that he will continue to support the company for the foreseeable future. Therefore, the accounts have been prepared on a going concern basis.true

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business.

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

• The amount of turnover can be measured reliably;

• It is probable that the company will receive the consideration due under the contract;

• The stage of completion of the contract at the end of the reporting period can be measured reliably and;

• The costs incurred and the costs to complete the contract can be measured reliably

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

The average monthly number of persons (including directors) employed by the company during the year was:

Details of the company's subsidiaries at 30 April 2025 are as follows:

Management charges of £97,570 (2024: £56,193) were chargeable on the wholly-owned subsidiary of its own wholly-owned subsidiary.

The year-end of the company's subsidiary is 31st of May 2025 and the year-end of the company's sub-subsidiary is 31st of December 2025.

The company gives the bank a fixed and floating charge over its assets and undertaking owned now and in the future.

Kentfield Hotels Ltd is the ultimate parent undertaking of its wholly-owned subsidiary, Clarendon Holdings Limited. Clarendon Holdings Limited is the parent undertaking of its wholly-owned subsidiary, Deal by Sea Limited.