REGISTERED NUMBER: 10760321 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

PCAS Kent Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Crockford

Ms M Elliott

REGISTERED OFFICE:

Saphir House

5 Jubilee Way

Faversham

Kent

ME13 8GD

REGISTERED NUMBER:

10760321 (England and Wales)

ACCOUNTANTS:

Blackwood Futcher & Co.

Chartered Accountants

9 St George's Yard

Farnham

Surrey

GU9 7LW

FIXED ASSETS

Tangible assets

4

148,316

190,265

CURRENT ASSETS

Debtors

5

734,880

692,715

Cash at bank

424,175

385,350

1,159,055

1,078,065

CREDITORS

Amounts falling due within one year

6

319,511

321,377

NET CURRENT ASSETS

839,544

756,688

TOTAL ASSETS LESS CURRENT LIABILITIES

987,860

946,953

CREDITORS

Amounts falling due after more than one year

7

(127,518

)

(156,063

)

PROVISIONS FOR LIABILITIES

(36,671

)

(45,712

)

NET ASSETS

823,671

745,178

CAPITAL AND RESERVES

Called up share capital

20

20

Retained earnings

823,651

745,158

823,671

745,178

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 9 September 2026 and were signed on its behalf by:

C Crockford - Director

Ms M Elliott - Director

1.	STATUTORY INFORMATION

PCAS Kent 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 of the company support service activities and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Motor vehicles

-

25% on cost

Office equipment

-

33% on cost

Tangible fixed assets are carried at cost less accumulated depreciation and accumulated impairment losses.

On disposal, the difference between the net disposal proceeds and the carrying amount of the item sold is recognised in profit or loss.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.

Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an 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.

Impairment of non-financial assets

At each reporting date non-financial assets not carried at fair value, like goodwill and plant, property and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets, which is the higher of value in use and the fair value less cost to sell, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit or loss.

If an impairment loss is subsequently reversed, the carrying amount of the asset or group of related assets is increased to the revised estimate of its recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised for the asset or group of related assets in prior periods. A reversal of an impairment loss is recognised immediately in profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 196 (2025 - 199 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

336,350

Additions

2,439

Disposals

(78,439

)

At 31 March 2026

260,350

DEPRECIATION

At 1 April 2025

146,085

Charge for year

39,859

Eliminated on disposal

(73,910

)

At 31 March 2026

112,034

NET BOOK VALUE

At 31 March 2026

148,316

At 31 March 2025

190,265

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

205,741

DEPRECIATION

At 1 April 2025

39,507

Charge for year

27,029

At 31 March 2026

66,536

NET BOOK VALUE

At 31 March 2026

139,205

At 31 March 2025

166,234

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

138,813

252,748

Other debtors

596,067

439,967

734,880

692,715

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

28,544

23,674

Trade creditors

17,447

29,131

Taxation and social security

170,585

176,419

Other creditors

102,935

92,153

319,511

321,377

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

127,518

156,063

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

C Crockford

Balance outstanding at start of year

189,935

130,055

Amounts advanced

127,321

144,380

Amounts repaid

(79,000

)

(84,500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

238,256

189,935

Ms M Elliott

Balance outstanding at start of year

190,680

130,040

Amounts advanced

127,256

144,890

Amounts repaid

(79,000

)

(84,250

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

238,936

190,680

The maximum amounts owed to the company during the year by the directors Mr C Crockford was £238,256 and Mrs M Elliott was £238,936. No interest was paid on these balances during the year.

9.	RELATED PARTY DISCLOSURES

Included in debtors at the balance sheet date is an amount of £9.961 (2025 - £5,514) due from Whitstable Investment Company Limited, a company under common control of the directors.

Included in creditors at the balance sheet date is an amount of £1,275 (2025 - £1,448) due to Four Walls Housing CIC, a company under common control of the directors.