Kent Building & Maintenance Limited

Kent Building & Maintenance Limited Accountants' Report For the year ended 31 July 2026
Accountants report You consider that the company is exempt from an audit for the year ended 31 July 2026. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. .................................................... Pope Accountancy Ltd 11 Tanglewood Close Gillingham KENT ME8 0PH 10 October 2026 2

Kent Building & Maintenance Limited
Accountants' Report
For the year ended 31 July 2026

Accountants report

You consider that the company is exempt from an audit for the year ended 31 July 2026. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

....................................................
Pope Accountancy Ltd
11 Tanglewood Close
Gillingham
KENT
ME8 0PH
10 October 2026

Registered Number: 07711623 Kent Building & Maintenance Limited
Statement of Financial Position
As at 31 July 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	0	4,811
		0	4,811
Current assets
Debtors	4	27	970
Cash at bank and in hand		834	637
		861	1,607
Creditors: amount falling due within one year	5	(2,826)	(13,289)
Net current assets		(1,965)	(11,682)

Total assets less current liabilities		(1,965)	(6,871)
Provisions for liabilities	6	0	(914)
Net assets		(1,965)	(7,785)

Capital and reserves
Called up share capital	7	100	100
Profit and loss account		(2,065)	(7,885)
Shareholders' funds		(1,965)	(7,785)

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

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 10 October 2026 and were signed by:

-------------------------------
Damon Robert Christian Pascoe GRENFELL
Director

Kent Building & Maintenance Limited
Notes to the Financial Statements
For the year ended 31 July 2026

General Information

Kent Building & Maintenance Limited is a private company, limited by shares, registered in England and Wales, registration number 07711623, registration address 11 Tanglewood Close, Gillingham, Kent, ME8 0PH. The trading address of the company is 12 Glebe Road, Weald, Sevenoaks, Kent, TN14 6PB.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Going concern basis

The financial statements have not been prepared on a going concern basis because the director has decided to apply to strike the company off the register pursuant to section 1003 of the Companies Act 2006, following the submission of these accounts. Appropriate adjustments have been made to write down assets to their net realisable values and to provide for any additional liabilities arising from the cessation of trading, though no material adjustments were required to restate assets or liabilities from their carrying values.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25% Straight Line
Motor Vehicles	25% Straight Line

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.	Average number of employees Including the director Average number of employees during the year was 1 (2025 : 1).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Total
	£	£	£
At 01 August 2025	582	19,042	19,624
Additions	-	-	-
Disposals	(582)	(19,042)	(19,624)
At 31 July 2026	-	-	-
Depreciation
At 01 August 2025	582	14,231	14,813
Charge for year	-	1,984	1,984
On disposals	(582)	(16,215)	(16,797)
At 31 July 2026	-	-	-
Net book values
Closing balance as at 31 July 2026	-	-	-
Opening balance as at 01 August 2025	-	4,811	4,811

Debtors: amounts falling due within one year

	2026 £		2025 £
Other Debtors	27		970
	27		970

Creditors: amount falling due within one year

	2026 £	2025 £
Bank Loans & Overdrafts	0	6,563
Taxation and Social Security	1,367	1,285
Other Creditors	1,459	5,441
	2,826	13,289

Provisions for liabilities

	2026 £	2025 £
Deferred Tax	914	1,821
Charged to Profit & Loss	(914)	(907)
	0	914

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Ordinary shares of £1.00 each	100		100
	100		100