KNIGHT EDMONDS LETTINGS LTD


Directors	EDMONDS, Samuel Talbot
	KNIGHT, Alexander Mark


Registered Address	20-22 King Street
	Maidstone
	ME14 1DE


Registered Number	12891098 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		41,650		46,750
Tangible assets	4		9,756		9,246
			51,406		55,996
Current assets
Debtors	5	176,293		112,936
Cash at bank and on hand		66,388		46,935
		242,681		159,871
Creditors amounts falling due within one year	6	(166,310)		(175,786)
Net current assets (liabilities)			76,371		(15,915)
Total assets less current liabilities			127,777		40,081
Creditors amounts falling due after one year	7		-		(8,855)
Net assets			127,777		31,226
Capital and reserves
Called up share capital			1		1
Profit and loss account			127,776		31,225
Shareholders' funds			127,777		31,226

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 18 June 2026, and are signed on its behalf by:

KNIGHT, Alexander Mark
Director
Registered Company No. 12891098

KNIGHT EDMONDS LETTINGS LTD

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	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.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Fixtures and fittings	25
	Office Equipment	25

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	9		6

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 January 25	51,000	51,000
At 31 December 25	51,000	51,000
Amortisation and impairment
At 01 January 25	4,250	4,250
Charge for year	5,100	5,100
At 31 December 25	9,350	9,350
Net book value
At 31 December 25	41,650	41,650
At 31 December 24	46,750	46,750

4.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 January 25	935	4,388	7,934	13,257
Additions	672	183	2,540	3,395
At 31 December 25	1,607	4,571	10,474	16,652
Depreciation and impairment
At 01 January 25	409	1,110	2,492	4,011
Charge for year	229	843	1,813	2,885
At 31 December 25	638	1,953	4,305	6,896
Net book value
At 31 December 25	969	2,618	6,169	9,756
At 31 December 24	526	3,278	5,442	9,246

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	57,073	30,109
Other debtors	65,468	68,770
Prepayments and accrued income	7,038	14,057
Total	129,579	112,936

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	57,893	75,726
Taxation and social security	107,575	94,222
Other creditors	842	5,838
Total	166,310	175,786


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	-	8,855
Total	-	8,855

8.	Related party transactions
	As of 31 December 2025, Knight Edmonds Lettings is owed £49,849 from Knight Edmonds Ltd and £46,713 from Knight Edmonds Holdings.