Kent New Homes Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 01451251

Kent New Homes Limited

Filleted Unaudited Financial Statements

31 December 2025

Kent New Homes Limited

Financial Statements

Year ended 31 December 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Kent New Homes Limited

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5	89,857	92,513
Investments	6	1,000	1,000
		--------	--------
		90,857	93,513

Current assets

Cash at bank and in hand	3,162		1,157

Creditors: amounts falling due within one year	7	12,975		10,825
		--------		--------
Net current liabilities			9,813	9,668
			--------	--------
Total assets less current liabilities			81,044	83,845

Creditors: amounts falling due after more than one year	8	124,295	124,295
		---------	---------
Net liabilities		( 43,251)	( 40,450)
		---------	---------

Capital and reserves

Called up share capital	1,000	1,000
Share premium account	310,837	310,837
Profit and loss account	( 355,088)	( 352,287)
	---------	---------
Shareholders deficit	( 43,251)	( 40,450)
	---------	---------

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 income and retained earnings has not been delivered.

For the year ending 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 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 .

Kent New Homes Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 19 May 2026 , and are signed on behalf of the board by:

D K Evernden

Director

Company registration number: 01451251

Kent New Homes Limited

Notes to the Financial Statements

Year ended 31 December 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 Camburgh House, 27 New Dover Road, Canterbury, Kent, CT1 3DN, 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 financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The accounts have been prepared on a going concern basis which assumes the continued support of the directors.

Consolidation

The entity has taken advantage of the option not to prepare consolidated financial statements contained in Section 399 of the Companies Act 2006 on the basis that the entity and its subsidiary undertakings comprise a small group.

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.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Freehold property	-	2% straight line

Land is not depreciated as the directors believe that the land will not depreciate in value.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

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

Employee numbers during the year were 4 (2024: 4).

5. Tangible assets

	Freehold property
	£
Cost
At 1 January 2025 and 31 December 2025	132,819
	---------
Depreciation
At 1 January 2025	40,306
Charge for the year	2,656
	---------
At 31 December 2025	42,962
	---------
Carrying amount
At 31 December 2025	89,857
	---------
At 31 December 2024	92,513
	---------

6. Investments

	Shares in group undertakings
	£
Cost
At 1 January 2025 and 31 December 2025	1,000
	-------
Impairment
At 1 January 2025 and 31 December 2025	–
	-------

Carrying amount
At 31 December 2025	1,000
	-------
At 31 December 2024	1,000
	-------

The investment relates to the 100% shareholding of Kent Prestige Homes Limited.

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	1,000	1,000
Other creditors	1,000	1,000
Other creditors	3,020	3,020
Other creditors	7,955	5,805
	--------	--------
	12,975	10,825
	--------	--------

The bank loans of £1,000 (2024: £1,000) are secured against the properties owned by the company.

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

	2025	2024
	£	£
Bank loans and overdrafts	124,295	124,295
	---------	---------

The bank loans of £124,295 (2024: £124,295) are secured against properties owned by the company.

9. Related party transactions

At the year end, the company owed the directors £81 (2024: £81). At the year end the company owed £1,100 (2024: £1,100) to another company with common directorship.

10. Controlling party

The immediate and ultimate parent company is Kent Estate Agencies Limited . The registered office of this company is Camburgh House, 27 New Dover Road, Canterbury, Kent, CT1 3DN, United Kingdom .