Kent Case Management Ltd iXBRL

Company Registration Number: 12598052

Kent Case Management Ltd

Unaudited Financial Statements

for the financial year ended 31 May 2026

Kent Case Management Ltd

Company Registration Number: 12598052

STATEMENT OF FINANCIAL POSITION

as at 31 May 2026

		2026	2025
	Notes	£	£

Non-Current Assets

Property, plant and equipment

41,031

2,899

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Current Assets

Receivables

33,349

20,049

Cash and cash equivalents

45,040

45,272

─────────

78,389

65,321

─────────

Payables: amounts falling due within one year

(28,309)

(26,949)

─────────

Net Current Assets

50,080

38,372

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Total Assets less Current Liabilities

91,111

41,271

Payables:

amounts falling due after more than one year

(31,189)

Provisions for liabilities

(7,796)

(551)

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Net Assets

52,126

40,720

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Capital and Reserves

Called up share capital

Retained earnings

52,125

40,719

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Equity attributable to owners of the company

52,126

40,720

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The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Director's Report.

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

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 2 October 2026



________________________________
Ms Anna Fleming
Director

Kent Case Management Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 May 2026

General Information

Kent Case Management Ltd is a company limited by shares incorporated and registered in England. The registered number of the company is 12598052. The registered office of the company is Suite D, The Stables, Bradbourne House, New Road, East Malling, Kent, ME19 6DZ which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Director's Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 May 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable in respect of home care services.

Property, plant and equipment and depreciation

Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:

Fixtures, fittings and equipment

25% Reducing balance

Motor vehicles

25% Reducing line

Computer equipment

20% Reducing balance

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

Employees

The average monthly number of employees, including director, during the financial year was 4, (2025 - 3).

2026

2025

Number

Number

Average number of persons employed

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4.	Property, plant and equipment
		Fixtures,	Motor	Computer	Total
		fittings and	vehicles	equipment
		equipment
		£	£	£	£
	Cost
	At 1 June 2025	1,912	-	2,732	4,644
	Additions	1,031	47,210	3,249	51,490
		─────────	─────────	─────────	─────────
	At 31 May 2026	2,943	47,210	5,981	56,134
		─────────	─────────	─────────	─────────
	Depreciation
	At 1 June 2025	597	-	1,148	1,745
	Charge for the financial year	587	11,803	968	13,358
		─────────	─────────	─────────	─────────
	At 31 May 2026	1,184	11,803	2,116	15,103
		─────────	─────────	─────────	─────────
	Net book value
	At 31 May 2026	1,759	35,407	3,865	41,031
		═════════	═════════	═════════	═════════
	At 31 May 2025	1,315	-	1,584	2,899
		═════════	═════════	═════════	═════════


5.	Receivables	2026	2025
		£	£

	Trade receivables	9,448	2,003
	Other debtors	625	-
	Prepayments and accrued income	23,276	18,046
		─────────	─────────
		33,349	20,049
		═════════	═════════


6.	Payables	2026	2025
	Amounts falling due within one year	£	£

	Bank loan	6,018	-
	Trade payables	1,840	2,045
	Taxation	8,585	17,503
	Other creditors	10,546	5,792
	Accruals and deferred income:
	Pension accrual	256	326
	Other accruals	1,064	1,283
		─────────	─────────
		28,309	26,949
		═════════	═════════


7.	Payables	2026	2025
	Amounts falling due after more than one year	£	£

	Bank loan	31,189	-
		═════════	═════════

	Loans
	Repayable in one year or less, or on demand (Note 6)	6,018	-
	Repayable between one and two years	31,189	-
		─────────	─────────
		37,207	-
		═════════	═════════

Provisions for liabilities

The amounts provided for deferred taxation are analysed below:

Capital

Total

Total

allowances

2026

2025

At financial year start

551

551

466

Charged to profit and loss

7,245

7,245

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At financial year end

7,796

551

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