REGISTERED NUMBER: 08431090 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

KENT ENTERTAINMENT LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr R Grant

Ms D M Bull

Mr I N Smith

REGISTERED OFFICE:

23 St Leonards Road

Bexhill-on-Sea

East Sussex

TN40 1HH

REGISTERED NUMBER:

08431090 (England and Wales)

AUDITORS:

Galloways Accounting (Audit) Limited

Statutory Auditors

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Intangible assets

5

657,500

768,500

Tangible assets

6

145,690

158,532

803,190

927,032

CURRENT ASSETS

Stocks

427,491

667,032

Debtors

7

8,490,010

7,258,952

Cash at bank and in hand

280,786

266,241

9,198,287

8,192,225

CREDITORS

Amounts falling due within one year

8

(3,504,727

)

(2,934,973

)

NET CURRENT ASSETS

5,693,560

5,257,252

TOTAL ASSETS LESS CURRENT LIABILITIES

6,496,750

6,184,284

CREDITORS

Amounts falling due after more than one year

9

(4,340

)

-

PROVISIONS FOR LIABILITIES

(35,493

)

(39,302

)

NET ASSETS

6,456,917

6,144,982

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

6,456,817

6,144,882

6,456,917

6,144,982

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 October 2026 and were signed on its behalf by:

Ms D M Bull - Director

1.	STATUTORY INFORMATION

Kent Entertainment 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil 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.

Long leasehold

-

2% on cost

Plant and machinery

-

15% reducing balance and 10% on reducing balance

Fixtures and fittings

-

15% reducing balance

Motor vehicles

-

20% on reducing balance

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 Statement of Income and Retained Earnings, 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 12 (2025 - 20 ) .

4.	AUDITORS' REMUNERATION

2026

2025

£

£

Fees payable to the company's auditors for the audit of the company's financial statements

7,500

9,500

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

1,110,001

AMORTISATION

At 1 February 2025

341,501

Charge for year

111,000

At 31 January 2026

452,501

NET BOOK VALUE

At 31 January 2026

657,500

At 31 January 2025

768,500

6.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 February 2025

147,001

432,969

579,970

Additions

-

21,244

21,244

Disposals

-

(6,501

)

(6,501

)

At 31 January 2026

147,001

447,712

594,713

DEPRECIATION

At 1 February 2025

147,001

274,437

421,438

Charge for year

-

30,565

30,565

Eliminated on disposal

-

(2,980

)

(2,980

)

At 31 January 2026

147,001

302,022

449,023

NET BOOK VALUE

At 31 January 2026

-

145,690

145,690

At 31 January 2025

-

158,532

158,532

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

788,807

511,039

Amounts owed by group undertakings

3,917,010

2,939,379

Other debtors

3,784,193

3,808,534

8,490,010

7,258,952

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

6,491

-

Trade creditors

213,703

136,950

Amounts owed to group undertakings

1,026,756

1,118,546

Taxation and social security

133,646

116,678

Other creditors

2,124,131

1,562,799

3,504,727

2,934,973

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

4,340

-

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mark Finch FCA FCCA BFP (Senior Statutory Auditor)

for and on behalf of Galloways Accounting (Audit) Limited

11.	RELATED PARTY DISCLOSURES

At the balance sheet date £1,654,056 (2025: £1,651,537) was owed by Yesterday's World Holdings Ltd and £2,117,251 (2025: £2,143,261) was owed by Yesterday's World Ltd; both companies in which the director, Ms D M Bull, is also a director.

The parent company is Hop Farm Real Estate Ltd with a registered office of 23 St Leonards Road, Bexhill on Sea, East Sussex TN40 1HH.