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Registered number: 02105817
Kentbrim Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 02105817
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,545,602 1,522,354
1,545,602 1,522,354
CURRENT ASSETS
Stocks 5 3,000 3,000
Debtors 6 638,967 622,991
Cash at bank and in hand 168,117 470,026
810,084 1,096,017
Creditors: Amounts Falling Due Within One Year 7 (239,531 ) (272,529 )
NET CURRENT ASSETS (LIABILITIES) 570,553 823,488
TOTAL ASSETS LESS CURRENT LIABILITIES 2,116,155 2,345,842
Creditors: Amounts Falling Due After More Than One Year 8 (568,245 ) (607,872 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (38,280 ) (28,481 )
NET ASSETS 1,509,630 1,709,489
CAPITAL AND RESERVES
Called up share capital 9 406 406
Revaluation reserve 11 958,880 971,480
Capital redemption reserve 406 406
Profit and Loss Account 549,938 737,197
SHAREHOLDERS' FUNDS 1,509,630 1,709,489
Page 1
Page 2
For the year ending 31 March 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
Mr P R Hargrave
Director
19 August 2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Kentbrim Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02105817 . The registered office is Brownlands Nursing Home, 34 London Road, Daventry, Northants, NN11 4BZ.
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 represents the amount chargeable to residents for the provision of nursing and care services. The company is not registered for VAT and income is recognised on an accruals basis relative to each persons period of residence.
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:
Freehold 1% on Cost
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
2.4. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
2.6. 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.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Government Grant
Grants relating to revenue are recognised in income on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 43 (2025: 43)
43 43
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2025 1,400,000 12,500 145,789 1,558,289
Additions - 11,000 67,613 78,613
Disposals - (12,500 ) - (12,500 )
As at 31 March 2026 1,400,000 11,000 213,402 1,624,402
Depreciation
As at 1 April 2025 14,000 3,125 18,810 35,935
Provided during the period 14,000 - 31,990 45,990
Disposals - (3,125 ) - (3,125 )
As at 31 March 2026 28,000 - 50,800 78,800
Net Book Value
As at 31 March 2026 1,372,000 11,000 162,602 1,545,602
As at 1 April 2025 1,386,000 9,375 126,979 1,522,354
Page 4
Page 5
Cost or valuation as at 31 March 2026 represented by:
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
At cost 690,125 11,000 515,700 1,216,825
At valuation 709,875 - (302,298) 407,577
1,400,000 11,000 213,402 1,624,402
If the following tangible fixed assets had been accounted for under historical cost accounting rules, the amounts would be:
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost 690,125 516,002 1,206,127
Accumulated depreciation and impairment 266,632 366,473 633,105
Carrying amount 423,493 149,529 573,022
5. Stocks
2026 2025
£ £
Stock 3,000 3,000
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 38,761 47,879
Amounts owed by group undertakings 554,914 552,749
Other debtors 45,292 22,363
638,967 622,991
Page 5
Page 6
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 59,969 93,049
Bank loans and overdrafts 38,500 34,318
Other creditors 119,777 18,752
Taxation and social security 21,285 126,410
239,531 272,529
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 568,245 607,872
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 406 406
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2025 Amounts advanced Amounts repaid Amounts written off As at 31 March 2026
£ £ £ £ £
Mr Peter Hargrave 9,003 4,139 13,142 - -
Ms Elizabeth Hargrave 2,000 - 2,000 - -
The loans are unsecured, interest free and repayable on demand.
Page 6
Page 7
11. Reserves
Revaluation reserve Capital Redemption Profit and Loss Account
£ £ £
As at 1 April 2025 971,480 406 737,197
Loss for the year and total comprehensive income - - (99,859 )
Dividends paid - - (100,000)
Transfer to/from Other Reserves - - 12,600
Transfer to/from Profit & Loss Account (12,600 ) - -
As at 31 March 2026 958,880 406 549,938
Page 7