Kent House Residents Management Company - Accounts to registrar (filleted)

REGISTERED NUMBER: 05898497 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

Kent House Residents Management Company

Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

I M Canning

R Perera

A M Rowe

C F Tanzarella

B Tanzarella

SECRETARY:

A M Rowe

REGISTERED OFFICE:

198 Upper Grosvenor Road

Tunbridge Wells

Kent

TN1 2EH

REGISTERED NUMBER:

05898497 (England and Wales)

ACCOUNTANTS:

ah partnership

Chartered Accountants

Stanley House

49 Dartford Road

Sevenoaks

Kent

TN13 3TE

FIXED ASSETS

Tangible assets

4

12,961

CURRENT ASSETS

Debtors

5

4,158

3,133

Cash at bank

2,632

12,331

6,790

15,464

CREDITORS

Amounts falling due within one year

6

2,620

2,234

NET CURRENT ASSETS

4,170

13,230

TOTAL ASSETS LESS CURRENT
LIABILITIES

17,131

26,191

CAPITAL AND RESERVES

Called up share capital

5

Other reserves

7

17,126

26,186

SHAREHOLDERS' FUNDS

17,131

26,191

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

A M Rowe - Director

1.	STATUTORY INFORMATION

Kent House Residents Management Company Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates. Turnover represents service charge demands issued to the lessee's of the property.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

Written off on aquisition

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Service charges accounts

Income, expenditure, assets and liabilities included within these financial statements relate to the maintenance and upkeep of the property.

Turnover represents service charge demands issued to the leaseholders relating to the financial reporting period.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 1 September 2024

and 31 August 2025

12,961

NET BOOK VALUE

At 31 August 2025

12,961

At 31 August 2024

12,961

Included in cost of land and buildings is freehold land of £ 12,961 (2024 - £ 12,961 ) which is not depreciated.

The leaseholders have purchased the freehold of the property. This purchase was funded directly by the leaseholders. This purchase, along with associated purchase costs are included as a tangible fixed asset.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Other debtors

4,158

3,133

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Other creditors

2,620

2,234

7.

RESERVES

Retained

Other

earnings

reserves

Totals

£

At 1 September 2024

-

26,186

Deficit for the year

(9,060

)

(9,060

)

Transfer to sinking reserve

9,060

(9,060

)

-

At 31 August 2025

-

17,126

Other reserves represent monies provided to the company in order to finance the purchase of the freehold. These funds are non-repayable and therefore have been treated as reserve balances.

Other reserves also include sinking fund contributions that have been separated from the service charge reserve.

8.	RELATED PARTY DISCLOSURES

During the year certain costs were met directly by the leaseholders on behalf of the property management company. These amounts have either been used to reduce amounts due from individual leaseholders in respect of monies owed for service charge demands, or reflected in the financial statements as creditors where this offset has not been completed.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is the directors.

The ultimate controlling party is the directors.