The Cygnet (Kent) Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13876377

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,446,563		1,265,020

			1,446,563		1,265,020
CURRENT ASSETS
Debtors	5	1,815		1,931
Cash at bank and in hand		18,845		23,755

		20,660		25,686
Creditors: Amounts Falling Due Within One Year	6	(871,083 )		(714,359 )

NET CURRENT ASSETS (LIABILITIES)			(850,423 )		(688,673 )

TOTAL ASSETS LESS CURRENT LIABILITIES			596,140		576,347

Creditors: Amounts Falling Due After More Than One Year	7		(161,750 )		(169,845 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	9		(116,320 )		(116,320 )

NET ASSETS			318,070		290,182

CAPITAL AND RESERVES
Called up share capital	10		1,000		1,000
non-distributable property reserve	11		256,960		256,960
Profit and Loss Account			60,110		32,222

SHAREHOLDERS' FUNDS			318,070		290,182

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The Cygnet (Kent) Ltd

Balance Sheet (continued)

As At 31 January 2026

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Andrew Hunt

Director

29th October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

The Cygnet (Kent) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13876377 . The registered office is 34 Old Green Road, Broadstairs, Kent, CT10 3BP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention, modified by the measurement of investment properties at fair value, and in accordance with FRS 102, including Section 1A Small Entities, and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Rental income from investment properties is recognised on a straight-line basis over the rental period to which it relates.

2.4. Investment Properties

All investment properties are measured at fair value, as determined annually by the directors based on current market rents and yields for comparable properties, adjusted as necessary for differences in location, condition, or other relevant factors. No depreciation is charged on investment properties.

Changes in fair value are recognised in the profit and loss account in accordance with Section 16 of FRS 102. The cumulative revaluation surplus is transferred to a separate non-distributable property reserve, which is ring-fenced and not available for distribution.

Deferred Taxation

Deferred taxation is recognised at each valuation date in accordance with Section 29 of FRS 102. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the company expects to recover or settle the carrying amount of its assets and liabilities at the end of the reporting period.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences.

2.6. Bank loans and finance costs

Bank loans are presented at the contractual amount outstanding less unamortised arrangement fees. Interest is charged to the profit and loss account over the period to which it relates.

Loan arrangement fees, including fees added to the loan balance, are initially deferred and charged to the profit and loss account on a straight-line basis over the term of the related borrowing.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

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The Cygnet (Kent) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Tangible Assets

	Investment Properties
	£
Cost or Valuation
As at 1 February 2025	1,265,020
Additions	181,543

As at 31 January 2026	1,446,563

Net Book Value
As at 31 January 2026	1,446,563

As at 1 February 2025	1,265,020

5. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	1,815	1,931

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Bank loans and overdrafts	8,093	7,521
Corporation tax	8,779	3,777
Accruals and deferred income	950	840
Director's loan account	509,410	358,370
Amounts owed to related parties	343,851	343,851

	871,083	714,359

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	161,750	169,845

8. Secured Creditors

Of the creditors the following amounts are secured.

Bank borrowings of £169,843 at 31 January 2026, comprising £8,093 repayable within one year and £161,750 repayable after more than one year, are secured by legal charges over the company’s investment properties.

	2026		2025
	£		£
Bank loans and overdrafts	-		177,366

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The Cygnet (Kent) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

9. Deferred Taxation

The provision for deferred taxation is made up from fair value valuation surplus measurements.

Deferred taxation is recognised at each valuation period based on measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

	2026	2025
	£	£
Other timing differences	116,320	116,320

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1,000	1,000

11. Reserves

	non-distributable property reserve	Profit and Loss Account
	£	£
As at 1 February 2025	256,960	32,222
Profit for the year and total comprehensive income	-	27,888

As at 31 January 2026	256,960	60,110

The non-distributable reserves relate to the surplus arising on the revaluation of investment properties in accordance with Section 16 of FRS 102. These revaluation gains are not realised profits and, as such, are not available for distribution. The reserves are ring-fenced and held separately from distributable profits.

12. Related Party Transactions

At 31 January 2026, the company owed £343,851 (2025: £343,851) to a company under common ownership and control.

During the year, the company acquired a property from its director. The consideration for the director’s equity of £150,000 was credited to the director’s loan account, with no cash payment.

The company owed its director £509,410 at the year end (2025: £358,370). Both loans are interest-free and repayable on demand.

13. Controlling Party

Mr Andrew Lewis Hunt and Mrs Claire Louise Hunt each hold 27.5% of the company’s issued ordinary share capital. There is no single ultimate controlling party.

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