REGISTERED NUMBER: 13860147 (England and Wales)

Financial Statements for the Year Ended 31 January 2026

for

The Kent Tree Company Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Report of the Accountants

6

DIRECTOR:

Mr S Lane

SECRETARY:

REGISTERED OFFICE:

99 Canterbury Road

Whitstable

CT5 4HG

REGISTERED NUMBER:

13860147 (England and Wales)

ACCOUNTANTS:

MPH Accountancy and Business Advisors Ltd

99 Canterbury Road

Whitstable

Kent

CT5 4HG

FIXED ASSETS

Tangible assets

4

45,391

52,101

CURRENT ASSETS

Debtors

5

2,441

2,508

Cash at bank

82,369

55,904

84,810

58,412

CREDITORS

Amounts falling due within one year

6

29,473

37,734

NET CURRENT ASSETS

55,337

20,678

TOTAL ASSETS LESS CURRENT LIABILITIES

100,728

72,779

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

100,628

72,679

SHAREHOLDERS' FUNDS

100,728

72,779

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 19 June 2026 and were signed by:

Mr S Lane - Director

1.	STATUTORY INFORMATION

The Kent Tree Company Ltd 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.

Tangible fixed assets

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

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.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 February 2025

78,353

425

1,840

80,618

Additions

3,817

-

513

4,330

At 31 January 2026

82,170

425

2,353

84,948

DEPRECIATION

At 1 February 2025

27,885

117

515

28,517

Charge for year

10,720

46

274

11,040

At 31 January 2026

38,605

163

789

39,557

NET BOOK VALUE

At 31 January 2026

43,565

262

1,564

45,391

At 31 January 2025

50,468

308

1,325

52,101

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

396

1,320

Other debtors

810

-

Prepayments

1,235

1,188

2,441

2,508

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

4,591

4,637

Trade creditors

-

1,385

Tax

11,723

5,729

Social security and other taxes

189

-

VAT

5,664

2,617

Directors' current accounts

7,306

23,366

29,473

37,734

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

1.00

100

100

8.

RESERVES

Retained

earnings

£

At 1 February 2025

72,679

Profit for the year

39,849

Dividends

(11,900

)

At 31 January 2026

100,628

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 January 2026 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

MPH Accountancy and Business Advisors Ltd

99 Canterbury Road

Whitstable

Kent

CT5 4HG

19 June 2026