REGISTERED NUMBER: 04341001 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

John Kent Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J A G Kent

SECRETARY:

Mrs M Kent

REGISTERED OFFICE:

Maritime House

Discovery Quay

Falmouth

Cornwall

TR11 3XA

REGISTERED NUMBER:

04341001 (England and Wales)

ACCOUNTANTS:

Briants Limited

Maritime House

Discovery Quay

Falmouth

Cornwall

TR11 3XA

BANKERS:

Natwest Bank plc

2/4 St Nicholas Street

Truro

Cornwall

TR1 2RN

FIXED ASSETS

Investment property

4

304,149

304,149

CURRENT ASSETS

Stocks

1,000

-

Debtors

5

2,670

2,608

Cash at bank

88,943

105,932

92,613

108,540

CREDITORS

Amounts falling due within one year

6

26,327

28,168

NET CURRENT ASSETS

66,286

80,372

TOTAL ASSETS LESS CURRENT LIABILITIES

370,435

384,521

CAPITAL AND RESERVES

Called up share capital

101

101

Retained earnings

370,334

384,420

SHAREHOLDERS' FUNDS

370,435

384,521

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 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 7 September 2026 and were signed by:

J A G Kent - Director

1.	STATUTORY INFORMATION

John Kent 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.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - NIL ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

304,149

NET BOOK VALUE

At 31 December 2025

304,149

At 31 December 2024

304,149

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

2,670

2,608

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

-

1,287

Other creditors

26,327

26,881

26,327

28,168

7.	ULTIMATE CONTROLLING PARTY

The controlling party is J A G Kent.