REGISTERED NUMBER: 09230414 (England and Wales)

KENT STRUCTURES LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D J Calnan

REGISTERED OFFICE:

King Arthurs Court

Maidstone Road

Charing

Ashford

Kent

TN27 0JS

REGISTERED NUMBER:

09230414 (England and Wales)

ACCOUNTANTS:

Spurling Cannon

King Arthur's Court

Maidstone Road

Charing

Kent

TN27 0JS

FIXED ASSETS

Tangible assets

4

15,349

13,745

CURRENT ASSETS

Stocks

5

427,000

294,235

Debtors

6

769,746

727,280

Cash at bank

190,743

330,373

1,387,489

1,351,888

CREDITORS

Amounts falling due within one year

7

(1,063,392

)

(1,119,340

)

NET CURRENT ASSETS

324,097

232,548

TOTAL ASSETS LESS CURRENT LIABILITIES

339,446

246,293

CREDITORS

Amounts falling due after more than one year

8

(11,152

)

(21,202

)

NET ASSETS

328,294

225,091

CAPITAL AND RESERVES

Called up share capital

100

100

Capital redemption reserve

100

100

Retained earnings

328,094

224,891

328,294

225,091

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 April 2026 and were signed by:

Mr D J Calnan - Director

1.	STATUTORY INFORMATION

Kent Structures Ltd 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.

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, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 October 2024

24,175

8,427

32,602

Additions

6,036

3,070

9,106

Disposals

(473

)

-

(473

)

At 30 September 2025

29,738

11,497

41,235

DEPRECIATION

At 1 October 2024

13,130

5,727

18,857

Charge for year

4,204

3,032

7,236

Eliminated on disposal

(207

)

-

(207

)

At 30 September 2025

17,127

8,759

25,886

NET BOOK VALUE

At 30 September 2025

12,611

2,738

15,349

At 30 September 2024

11,045

2,700

13,745

5.

STOCKS

2025

2024

£

£

Work-in-progress

427,000

294,235

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

587,972

354,817

Amounts owed by group undertakings

110,127

358,088

Prepayments

71,647

14,375

769,746

727,280

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

452,385

303,138

Amounts owed to group undertakings

45,428

-

Corporation Tax

37,660

21,374

Social security and other taxes

22,651

19,383

VAT

180,490

154,609

Sundry creditors

2,298

4,443

Directors' current accounts

480

480

Accrued expenses

322,000

615,913

1,063,392

1,119,340

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans - less than 1 year

10,440

10,727

Other loans - 2-5 years

712

10,475

11,152

21,202