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REGISTERED NUMBER: 00542980 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

KEN TEA COMPANY LIMITED

KEN TEA COMPANY LIMITED (REGISTERED NUMBER: 00542980)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

KEN TEA COMPANY LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Mrs J.R. Dean

| Miss R Dean

| REGISTERED OFFICE: | Second Floor South

| The Fitted Rigging House

| Anchor Wharf, The Historic Dockyard

| Chatham

| Kent

| ME4 4TZ

| REGISTERED NUMBER: | 00542980 (England and Wales)

| ACCOUNTANTS: | Carleys

| Second Floor South

| The Fitted Rigging House

| The Historic Dockyard

| Chatham

| Kent

| ME4 4TZ

KEN TEA COMPANY LIMITED (REGISTERED NUMBER: 00542980)

BALANCE SHEET

31 DECEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 55,097 |  | 55,922 |  |

Investment property | 5 | 478,400 |  | 478,400 |  |

533,497 |  | 534,322 |  |

CURRENT ASSETS

Debtors | 6 | 7,130 |  | 6,730 |  |

Cash at bank | 34,809 |  | 22,674 |  |

41,939 |  | 29,404 |  |

CREDITORS

Amounts falling due within one year | 7 | (12,391 | ) | (7,167 | ) |

NET CURRENT ASSETS | 29,548 |  | 22,237 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 563,045 |  | 556,559 |  |

PROVISIONS FOR LIABILITIES | (36,649 | ) | (25,880 | ) |

NET ASSETS | 526,396 |  | 530,679 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Revaluation reserve | 33,475 |  | 36,381 |  |

Fair value reserve | 384,971 |  | 392,991 |  |

Retained earnings | 107,850 |  | 101,207 |  |

SHAREHOLDERS' FUNDS | 526,396 |  | 530,679 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

KEN TEA COMPANY LIMITED (REGISTERED NUMBER: 00542980)

BALANCE SHEET - continued

31 DECEMBER 2025

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 21 August 2026 and were signed on its behalf by:

Mrs J.R. Dean - Director

KEN TEA COMPANY LIMITED (REGISTERED NUMBER: 00542980)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Ken Tea Company 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

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

| Land and buildings | - | not provided

| Plant and machinery etc | - | 15% on reducing balance

| The company's land and buildings included within tangible assets are valued at fair value.

| Investment property

| Investment properties are included in the financial statements at fair value. Gains and losses are recognised in the income statement. Deferred taxation is provided on these gains and losses at the rate expected to apply when the properties are sold.

| Current and deferred taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Deferred tax balances are recognised in respect of timing differences that have originated but not reversed by the balance sheet date.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

KEN TEA COMPANY LIMITED (REGISTERED NUMBER: 00542980)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 January 2025

| and 31 December 2025 | 53,368 |  | 6,260 |  | 59,628 |  |

| DEPRECIATION

| At 1 January 2025 | - |  | 3,706 |  | 3,706 |  |

| Charge for year | - |  | 825 |  | 825 |  |

| At 31 December 2025 | - |  | 4,531 |  | 4,531 |  |

| NET BOOK VALUE

| At 31 December 2025 | 53,368 |  | 1,729 |  | 55,097 |  |

| At 31 December 2024 | 53,368 |  | 2,554 |  | 55,922 |  |

| Cost or valuation at 31 December 2025 is represented by:

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| Valuation in 1990 | 14,086 |  | - |  | 14,086 |  |

| Valuation in 2003 | 7,095 |  | - |  | 7,095 |  |

| Valuation in 2009 | 13,600 |  | - |  | 13,600 |  |

| Valuation in 2017 | 2,000 |  | - |  | 2,000 |  |

| Valuation in 2021 | (400 | ) | - |  | (400 | ) |

| Cost | 16,987 |  | 6,260 |  | 23,247 |  |

53,368 |  | 6,260 |  | 59,628 |  |

| If freehold property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 16,987 |  | 16,987 |  |

| The freehold property was valued on an open market basis on 31 December 2025 by the directors .

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2025

| and 31 December 2025 | 478,400 |  |

| NET BOOK VALUE

| At 31 December 2025 | 478,400 |  |

| At 31 December 2024 | 478,400 |  |

KEN TEA COMPANY LIMITED (REGISTERED NUMBER: 00542980)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

5. | INVESTMENT PROPERTY - continued

| Fair value at 31 December 2025 is represented by:

£ |

| Valuation in 1990 | 161,995 |  |

| Valuation in 2003 | 81,593 |  |

| Valuation in 2009 | 156,400 |  |

| Valuation in 2017 | 23,000 |  |

| Valuation in 2021 | (4,600 | ) |

| Cost | 60,012 |  |

478,400 |  |

| If investment property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 60,012 |  | 60,012 |  |

| Investment property was valued on an open market basis on 31 December 2025 by the directors .

| The investment properties have been measured at fair value which is the open market value of the properties. The fair value adjustment has been taken through to the Income Statement.

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 6,150 |  | 3,150 |  |

| Other debtors | 980 |  | 3,580 |  |

7,130 |  | 6,730 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | - |  | 1,506 |  |

| Taxation and social security | 3,741 |  | 1,164 |  |

| Other creditors | 8,650 |  | 4,497 |  |

12,391 |  | 7,167 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 51 | Ordinary A | £1 | 51 |  | 51 |  |

| 49 | Ordinary B | £1 | 49 |  | 49 |  |

100 |  | 100 |  |