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Registered number: 11318584
Kent Property (Block And Estate) Management Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2026
Beresfords
Chartered Certified Accountants
1-2 Rhodium Point
Spindle Close
Hawkinge, Folkestone
Kent
CT18 7TQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11318584
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,147 5,525
7,147 5,525
CURRENT ASSETS
Debtors 5 22,083 6,617
Cash at bank and in hand 144,528 133,243
166,611 139,860
Creditors: Amounts Falling Due Within One Year 6 (124,218 ) (77,847 )
NET CURRENT ASSETS (LIABILITIES) 42,393 62,013
TOTAL ASSETS LESS CURRENT LIABILITIES 49,540 67,538
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,787 ) -
NET ASSETS 47,753 67,538
CAPITAL AND RESERVES
Called up share capital 7 1 101
Profit and Loss Account 47,752 67,437
SHAREHOLDERS' FUNDS 47,753 67,538
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For the year ending 30 April 2026 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs C Epps
Director
03/06/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Kent Property (Block And Estate) Management Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11318584 . The registered office is Unit 2 Denne Hill Business Centre, Womenswold, Canterbury, Kent, CT4 6HD.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 30% reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2025: 10)
11 10
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 May 2025 16,677
Additions 5,125
Disposals (5,970 )
As at 30 April 2026 15,832
Depreciation
As at 1 May 2025 11,152
Provided during the period 2,177
Disposals (4,644 )
As at 30 April 2026 8,685
Net Book Value
As at 30 April 2026 7,147
As at 1 May 2025 5,525
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 12,808 4,471
Amounts owed by group undertakings 120 -
Other debtors 9,155 2,146
22,083 6,617
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 480 -
Other creditors 61,309 979
Taxation and social security 62,429 76,868
124,218 77,847
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 101
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8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2025 Amounts advanced Amounts repaid Amounts written off As at 30 April 2026
£ £ £ £ £
Mrs Clementine Epps 196 675 (196 ) - 675
The above loan is unsecured, interest free and was repaid within 9 months of the year end.
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