REGISTERED NUMBER: 11152125 (England and Wales)

Financial Statements For The Year Ended 31st January 2026

for

Kent Equine Hospital Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms K L Snalune

REGISTERED OFFICE:

1-3 Manor Road

Chatham

Kent

ME4 6AE

REGISTERED NUMBER:

11152125 (England and Wales)

ACCOUNTANTS:

Beak Kemmenoe

Chartered Accountants

1-3 Manor Road

Chatham

Kent

ME4 6AE

FIXED ASSETS

Intangible assets

4

1,667

7,287

Tangible assets

5

1,319,680

1,468,767

Investments

6

243,590

243,590

1,564,937

1,719,644

CURRENT ASSETS

Stocks

50,700

37,918

Debtors

7

91,190

61,679

Cash at bank and in hand

89

1,906

141,979

101,503

CREDITORS

Amounts falling due within one year

8

600,513

512,024

NET CURRENT LIABILITIES

(458,534

)

(410,521

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,106,403

1,309,123

CREDITORS

Amounts falling due after more than one year

9

1,428,509

1,576,672

NET LIABILITIES

(322,106

)

(267,549

)

CAPITAL AND RESERVES

Called up share capital

10

10

Revaluation reserve

11

50,717

50,717

Retained earnings

(372,833

)

(318,276

)

SHAREHOLDERS' FUNDS

(322,106

)

(267,549

)

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

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

The director acknowledges her 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 27th October 2026 and were signed by:

Ms K L Snalune - Director

1.	STATUTORY INFORMATION

Kent Equine Hospital 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.

Preparation of consolidated financial statements

The financial statements contain information about Kent Equine Hospital Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of eight years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

10% on reducing balance

Plant and machinery etc

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2025 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st February 2025

and 31st January 2026

44,960

AMORTISATION

At 1st February 2025

37,673

Charge for year

5,620

At 31st January 2026

43,293

NET BOOK VALUE

At 31st January 2026

1,667

At 31st January 2025

7,287

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1st February 2025

1,488,864

401,728

1,890,592

Additions

-

8,971

8,971

At 31st January 2026

1,488,864

410,699

1,899,563

DEPRECIATION

At 1st February 2025

184,613

237,212

421,825

Charge for year

114,686

43,372

158,058

At 31st January 2026

299,299

280,584

579,883

NET BOOK VALUE

At 31st January 2026

1,189,565

130,115

1,319,680

At 31st January 2025

1,304,251

164,516

1,468,767

Cost or valuation at 31st January 2026 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2023

50,717

-

50,717

Cost

1,438,147

410,699

1,848,846

1,488,864

410,699

1,899,563

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

2026

2025

£

£

Cost

1,488,864

1,433,123

Value of land in freehold land and buildings

180,000

180,000

Freehold land and buildings were valued on an open market basis on 31st January 2025 by the director .

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st February 2025

and 31st January 2026

243,590

NET BOOK VALUE

At 31st January 2026

243,590

At 31st January 2025

243,590

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

42,548

8,069

Other debtors

48,642

53,610

91,190

61,679

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

107,823

171,067

Hire purchase contracts

9,504

9,981

Trade creditors

137,537

141,368

Taxation and social security

104,169

133,166

Other creditors

241,480

56,442

600,513

512,024

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

8,431

76,713

Hire purchase contracts

9,578

19,082

Other creditors

1,410,500

1,480,877

1,428,509

1,576,672

10.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

19,239

151,672

Hire purchase contracts

19,082

29,063

38,321

180,735

Assets held on hire purchase are secured on the assets concerned.

The Kent County Council have a fixed charge over the freehold property.

Folk Nominee Limited have a fixed and floating charge over the assets of the company.

11.

RESERVES

Revaluation

reserve

£

At 1st February 2025

and 31st January 2026

50,717