Company registration number 00389277 (England and Wales)
KAY AITCH (TUNBRIDGE WELLS) LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2026
Pages For Filing With Registrar
Kay Aitch (Tunbridge Wells) Limited
KAY AITCH (TUNBRIDGE WELLS) LIMITED
Company Information
Directors
Mr RP Hemsley
Mrs SG Hemsley
Company number
00389277
Registered office
The Goods Shed
Jubilee Way
Faversham
Kent
England
ME13 8GD
Accountants
Chavereys Limited
The Goods Shed
Jubilee Way
Faversham
Kent
England
ME13 8GD
Business address
Rushlye Oast
Hawkenbury Road
Bells Yew Green
Tunbridge Wells
Kent
TN3 9AP
Kay Aitch (Tunbridge Wells) Limited
KAY AITCH (TUNBRIDGE WELLS) LIMITED
Contents
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
Kay Aitch (Tunbridge Wells) Limited
KAY AITCH (TUNBRIDGE WELLS) LIMITED
Accountants' Report To The Board Of Directors On The Preparation Of The Unaudited Statutory Financial Statements Of Kay Aitch (Tunbridge Wells) Limited For The Year Ended 31 March 2026
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Kay Aitch (Tunbridge Wells) Limited for the year ended 31 March 2026 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Kay Aitch (Tunbridge Wells) Limited, as a body, in accordance with the terms of our engagement letter dated 13 March 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Kay Aitch (Tunbridge Wells) Limited and state those matters that we have agreed to state to the b oard of d irectors of Kay Aitch (Tunbridge Wells) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kay Aitch (Tunbridge Wells) Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Kay Aitch (Tunbridge Wells) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Kay Aitch (Tunbridge Wells) Limited. You consider that Kay Aitch (Tunbridge Wells) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Kay Aitch (Tunbridge Wells) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Chavereys Limited
Chartered Accountants
The Goods Shed
Jubilee Way
Faversham
Kent
ME13 8GD
England
24 August 2026
Kay Aitch (Tunbridge Wells) Limited
KAY AITCH (TUNBRIDGE WELLS) LIMITED
Balance Sheet
As At 31 March 2026
- 2 -
2026
2025
Notes
£
£
£
£
Fixed assets
Investment property
5
2,155,350
2,525,000
Current assets
Debtors
6
4,094
4,503
Investments
7
349,557
-
0
Cash at bank and in hand
25,653
43,937
379,304
48,440
Creditors: amounts falling due within one year
8
(98,558)
(48,320)
Net current assets
280,746
120
Total assets less current liabilities
2,436,096
2,525,120
Creditors: amounts falling due after more than one year
9
(409,029)
(434,208)
Provisions for liabilities
(178,442)
(199,548)
Net assets
1,848,625
1,891,364
Capital and reserves
Called up share capital
31,000
31,000
Revaluation reserve
1,280,622
1,546,342
Profit and loss reserves
537,003
314,022
Total equity
1,848,625
1,891,364

The notes on pages 4 to 8 form part of these financial statements.

Kay Aitch (Tunbridge Wells) Limited
KAY AITCH (TUNBRIDGE WELLS) LIMITED
Balance Sheet (Continued)
As At 31 March 2026
- 3 -

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 21 August 2026 and are signed on its behalf by:
Mr RP Hemsley
Director
Company registration number 00389277 (England and Wales)
Kay Aitch (Tunbridge Wells) Limited
KAY AITCH (TUNBRIDGE WELLS) LIMITED
Notes To The Financial Statements
For The Year Ended 31 March 2026
- 4 -
1
Accounting policies
Company information

Kay Aitch (Tunbridge Wells) Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Goods Shed, Jubilee Way, Faversham, Kent, England, ME13 8GD.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, unless where otherwise stated. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20 - 33.33% straight line
Other fixed assets
33.33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Kay Aitch (Tunbridge Wells) Limited
KAY AITCH (TUNBRIDGE WELLS) LIMITED
Notes To The Financial Statements (Continued)
For The Year Ended 31 March 2026
1
Accounting policies
(Continued)
- 5 -
1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
2
Kay Aitch (Tunbridge Wells) Limited
KAY AITCH (TUNBRIDGE WELLS) LIMITED
Notes To The Financial Statements (Continued)
For The Year Ended 31 March 2026
- 6 -
3
Taxation
2026
2025
£
£
Current tax
UK corporation tax on profits for the current period
6,862
6,120
Deferred tax
Origination and reversal of timing differences
(21,106)
132,023
Total tax (credit)/charge
(14,244)
138,143
4
Tangible fixed assets
Fixtures and fittings
Other fixed assets
Total
£
£
£
Cost
At 1 April 2025 and 31 March 2026
7,992
6,798
14,790
Depreciation and impairment
At 1 April 2025 and 31 March 2026
7,992
6,798
14,790
Carrying amount
At 31 March 2026
-
0
-
0
-
0
At 31 March 2025
-
0
-
0
-
0
5
Investment property
2026
£
Fair value
At 1 April 2025
2,525,000
Additions
5,350
Disposals
(375,000)
At 31 March 2026
2,155,350

The 2026 valuations were made by the directors, on an open market value for existing use basis.

Kay Aitch (Tunbridge Wells) Limited
KAY AITCH (TUNBRIDGE WELLS) LIMITED
Notes To The Financial Statements (Continued)
For The Year Ended 31 March 2026
5
Investment property
(Continued)
- 7 -
If investment properties were stated on an historical cost basis rather than a fair value basis, the amounts would have been included as follows:
2026
2025
£
£
Cost
696,288
779,112
Accumulated depreciation
-
-
Carrying amount
696,288
779,112
6
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
-
0
1,620
Prepayments and accrued income
4,094
2,883
4,094
4,503
7
Current asset investments
2026
2025
£
£
Other investments
349,557
-
0
8
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
13,062
17,037
Trade creditors
6,084
3,421
Corporation tax
6,862
6,120
Other creditors
4,624
8,742
Accruals and deferred income
67,926
13,000
98,558
48,320

The bank loan is secured by an unlimited debenture and a first legal charge over the company's property.

Kay Aitch (Tunbridge Wells) Limited
KAY AITCH (TUNBRIDGE WELLS) LIMITED
Notes To The Financial Statements (Continued)
For The Year Ended 31 March 2026
- 8 -
9
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
386,529
411,708
Other creditors
22,500
22,500
409,029
434,208
Creditors which fall due after five years are payable as follows:
Payable by instalments
321,738
355,968
10
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2026
2025
Balances:
£
£
Revaluations
178,442
199,548
2026
Movements in the year:
£
Liability at 1 April 2025
199,548
Credit to profit or loss
(21,106)
Liability at 31 March 2026
178,442
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