REGISTERED NUMBER: 12903154 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

KENT ENTERTAINMENT PROPERTIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms D M Bull

Mr R Grant

REGISTERED OFFICE:

23 St Leonards Road

Bexhill-on-Sea

East Sussex

TN40 1HH

REGISTERED NUMBER:

12903154 (England and Wales)

AUDITORS:

Galloways Accounting (Audit) Limited

Statutory Auditors

15 West Street

Brighton

East Sussex

BN1 2RL

CURRENT ASSETS

Stocks

-

38,941

Debtors

5

327,401

2,507

Cash at bank

9,081

6,309

336,482

47,757

CREDITORS

Amounts falling due within one year

6

(417,537

)

(133,941

)

NET CURRENT LIABILITIES

(81,055

)

(86,184

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(81,055

)

(86,184

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(81,155

)

(86,284

)

(81,055

)

(86,184

)

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 Properties 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.

Turnover

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

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 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.

Going concern

The company had net liabilities of £81,055 at the balance sheet date. The creditors of the company have indicated their willingness to continue to support the company and therefore the directors believe that it is appropriate to prepare the accounts on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

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

4.	AUDITORS' REMUNERATION

2026

2025

£

£

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

2,025

3,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

327,401

-

Other debtors

-

2,507

327,401

2,507

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

53

19,507

Taxation and social security

15,067

3,643

Other creditors

402,417

110,791

417,537

133,941

7.	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

8.	PARENT COMPANY

The company is a member of a group of which 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.

The ultimate controlling party is Mr D P Bull, who controls the group through his shareholding interests.