REGISTERED NUMBER: 04087674 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

KENT GROUP LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P T Datta

R P Datta

REGISTERED OFFICE:

Tk House

Old Homesdale Road

Bromley

Kent

BR2 9SP

REGISTERED NUMBER:

04087674 (England and Wales)

ACCOUNTANTS:

Chapmans

Chartered Accountants

9 Churchill Court

58 Station Road

North Harrow

HA2 7SA

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

139,726

153,610

139,727

153,611

CURRENT ASSETS

Stocks

180,460

200,570

Debtors

6

73,170

60,705

Cash at bank

270,600

240,628

524,230

501,903

CREDITORS

Amounts falling due within one year

7

310,048

254,122

NET CURRENT ASSETS

214,182

247,781

TOTAL ASSETS LESS CURRENT LIABILITIES

353,909

401,392

CAPITAL AND RESERVES

Called up share capital

8

2

2

Capital redemption reserve

9

1

1

Retained earnings

9

353,906

401,389

SHAREHOLDERS' FUNDS

353,909

401,392

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 31 July 2026 and were signed on its behalf by:

P T Datta - Director

1.	STATUTORY INFORMATION

Kent Group 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2001, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

17,850

AMORTISATION

At 1 November 2024

and 31 October 2025

17,849

NET BOOK VALUE

At 31 October 2025

1

At 31 October 2024

1

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

leasehold

fittings

Totals

£

£

£

COST

At 1 November 2024

64,989

139,526

204,515

Additions

-

17,527

17,527

At 31 October 2025

64,989

157,053

222,042

DEPRECIATION

At 1 November 2024

-

50,905

50,905

Charge for year

-

31,411

31,411

At 31 October 2025

-

82,316

82,316

NET BOOK VALUE

At 31 October 2025

64,989

74,737

139,726

At 31 October 2024

64,989

88,621

153,610

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Debtors

70,113

60,705

Other debtors

3,057

-

73,170

60,705

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

90,101

88,818

Social security and other taxes

933

197

VAT

16,680

5,962

Other creditors

197,645

155,145

Accrued expenses

4,689

4,000

310,048

254,122

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

9.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 November 2024

401,389

1

401,390

Deficit for the year

(47,483

)

(47,483

)

At 31 October 2025

353,906

1

353,907

10.	RELATED PARTY DISCLOSURES

During the year the company paid a management charge of £42,500 (2024: £35,000) to Vikas Buying Group, a business owned by the shareholders of the company.