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Registered number: 13751421 KENT MITIGATION LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 NOVEMBER 2025
KENT MITIGATION LIMITED REGISTERED NUMBER:13751421
BALANCE SHEET AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  |  |  |
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 1,723 |  | -
Investment property | 5 |  | 2,000,000 |  | 2,000,000
|  |  | 2,001,723 |  | 2,000,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 4,979 |  | 4,396 |
Cash at bank and in hand | 7 | 28 |  | 482 |
|  | 5,007 |  | 4,878 |
Creditors: amounts falling due within one year | 8 | (1,589,496) |  | (1,362,288) |
Net current liabilities |  |  | (1,584,489) |  | (1,357,410)
Total assets less current liabilities |  |  | 417,234 |  | 642,590
Provisions for liabilities |  |  |  |  |
Deferred tax | 10 | (135,407) |  | (191,715) |
|  |  | (135,407) |  | (191,715)
Net assets |  |  | £281,827 |  | £450,875
Capital and reserves |  |  |  |  |
Called up share capital | 11 |  | 3 |  | 3
Profit and loss account | 12 |  | 281,824 |  | 450,872
|  |  | £281,827 |  | £450,875
Page 1
KENT MITIGATION LIMITED REGISTERED NUMBER:13751421
BALANCE SHEET (CONTINUED) AS AT 30 NOVEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 July 2026.
___________________________ T R Waitt
Director
The notes on pages 5 to 11 form part of these financial statements. Page 2
KENT MITIGATION LIMITED
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 NOVEMBER 2025
| Called up share capital | Profit and loss account | Total equity
At 1 December 2024 | 3 | 450,872 | 450,875
Comprehensive income for the year |  |  |
Loss for the year | - | (134,167) | (134,167)
Unrealised surplus on revaluation of investment property | - | (46,508) | (46,508)
Deferred tax on unrealised surplus on revaluation | - | 11,627 | 11,627
Total comprehensive income for the year | - | (169,048) | (169,048)
At 30 November 2025 | £3 | £281,824 | £281,827
| The notes on pages 5 to 11 form part of these financial statements.
Page 3
KENT MITIGATION LIMITED
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 NOVEMBER 2024
| Called up share capital | Profit and loss account | Total equity
At 1 December 2023 | 3 | (304,924) | (304,921)
Comprehensive income for the year |  |  |
Loss for the year | - | (65,956) | (65,956)
Unrealised surplus on revaluation of investment property | - | 1,095,669 | 1,095,669
Deferred tax on unrealised surplus on revaluation | - | (273,917) | (273,917)
Total comprehensive income for the year | - | 755,796 | 755,796
At 30 November 2024 | £3 | £450,872 | £450,875
| The notes on pages 5 to 11 form part of these financial statements.
Page 4
KENT MITIGATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
Kent Mitigation Limited is a private company, limited by shares, incorporated in England and Wales. The registered company number of the company is 13751421. The registered office address is Henwood House, Henwood, Ashford, Kent, TN24 8DH. The principal place of business address is Office C, The Beer Cart Building, Beer Cart Lane, Canterbury, Kent CT1 2NY. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 5
KENT MITIGATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.6 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.7 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Page 6
KENT MITIGATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.11 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Deferred tax liabilities are also presented within provisions but are measured in accordance with the accounting policy on taxation. Increases in provisions are generally charged as an expense to profit or loss.
| 2.12 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Derecognition of financial instruments Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained. Page 7
KENT MITIGATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
4. | Intangible assets
|  | Computer software
| Cost |
| Additions | 1,846
| At 30 November 2025 | 1,846
| Amortisation |
| Charge for the year on owned assets | 123
| At 30 November 2025 | 123
| Net book value |
| At 30 November 2025 | £1,723
| At 30 November 2024 | £-
Page 8
KENT MITIGATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
5. | Investment property
|  | Freehold investment property | Total
| Valuation |  |
| At 1 December 2024 | 2,000,000 | 2,000,000
| Additions at cost | 46,508 | 46,508
| Surplus on revaluation | (46,508) | (46,508)
| At 30 November 2025 | 2,000,000 | 2,000,000
The 2025 valuations were made by T R Waitt, on an open market value basis.
| At 30 November 2025
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
| Historic cost | 951,915 | 905,308
|  | £951,915 | £905,308
6. | Debtors
|  |  |  |  | 2025 | 2024
| Other debtors | 4,712 | 4,396
| Prepayments and accrued income | 267 | -
|  | £4,979 | £4,396
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
| Cash at bank and in hand | £28 | £482
Page 9
KENT MITIGATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
| Other loans | 600,000 | 600,000
| Trade creditors | 21,924 | 21,360
| Other creditors | 747,063 | 566,320
| Accruals and deferred income | 220,509 | 174,608
|  | £1,589,496 | £1,362,288
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
| Other loans | 600,000 | 600,000
| Details of security provided:
Other loans are secured by a first legal charge over the freehold property and personal guarantees provided by the directors.
9. | Financial instruments
|  |  |  |  | 2025 | 2024
| Financial assets |  |
| Financial assets measured at fair value through profit or loss | £28 | £482
| Financial assets measured at fair value through profit or loss comprise of cash at bank and in hand.
10. | Deferred taxation
|  | 2025
| At beginning of year | 191,715
| Charged to the profit or loss | (44,681)
| Charged to other comprehensive income | (11,627)
| At end of year | £135,407
Page 10
KENT MITIGATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 10.Deferred taxation (continued)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
| Tax losses carried forward | (126,883) | (82,202)
| Fair value movements | 262,290 | 273,917
|  | £135,407 | £191,715
11. | Share capital
|  |  |  |  | 2025 | 2024
|  | Allotted, called up and fully paid |  |
|  | 3 (2024 - 3) Ordinary shares of £1.00 each | £3 | £3
12. | Reserves
Profit and loss account The profit and loss account comprises £786,871 (2024 - £821,752) of non-distributable reserves.
13. | Related party transactions
| During the year the company received an advance of from a company under common control. At the balance sheet date the amount owed was £189,425 (2024 - £9,473) and is included within other creditors. Interest of £31,453 was charged in the year and the loan is repayable on demand.
Page 11