KBA Holdings Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09738725

KBA Holdings Limited

Filleted Unaudited Financial Statements

For the year ended

31 March 2025

KBA Holdings Limited

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Investments	4		1,168,916		1,174,416

Current assets

Debtors	5	37,622	–
Cash at bank and in hand		3,005	101
		--------	----
		40,627	101

Creditors: amounts falling due within one year	6	86,883		126,300
		--------		---------
Net current liabilities			46,256		126,199
			------------		------------
Total assets less current liabilities			1,122,660		1,048,217
			------------		------------

KBA Holdings Limited

Statement of Financial Position (continued)

31 March 2025

	2025		2024
Note	£	£	£	£

Capital and reserves

Called up share capital	100	100
Profit and loss account	1,122,560	1,048,117
	------------	------------
Shareholders funds	1,122,660	1,048,217
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 23 September 2025 , and are signed on behalf of the board by:

A Kumar

Director

Company registration number: 09738725

KBA Holdings Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 13 Sandybrook Close, Fulwood, Preston, Lancashire, PR2 5QX.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit or loss.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Investments in associates

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

4. Investments

	Shares in group undertakings	Loans to group undertakings	Shares in participating interests	Total
	£	£	£	£
Cost
At 1 April 2024	921,466	244,950	8,000	1,174,416
Additions	–	8,500	–	8,500
Disposals	–	( 14,000)	–	(14,000)
	---------	---------	-------	------------
At 31 March 2025	921,466	239,450	8,000	1,168,916
	---------	---------	-------	------------
Impairment
At 1 April 2024 and 31 March 2025	–	–	–	–
	---------	---------	-------	------------

Carrying amount
At 31 March 2025	921,466	239,450	8,000	1,168,916
	---------	---------	-------	------------
At 31 March 2024	921,466	244,950	8,000	1,174,416
	---------	---------	-------	------------

Shares in Group Undertakings

The company holds 100% of the issued ordinary share capital of the following companies:

3i Consulting Limited (Trading)

Beaumont Childcare Services Limited (Trading)

Kairavi Property Services Limited (Trading)

The Mericourt Nursery Limited (Trading)

Lite Foot Limited (Dormant)

Shares in Participating Interests

The company holds 33.33% of the issued ordinary share capital of the following companies:

Lion & Gazelle Limited (Trading)

5. Debtors

	2025	2024
	£	£
Directors loan account	37,622	–
	--------	----

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Amounts owed to group undertakings	86,801	126,300
Corporation tax	82	–
	--------	---------
	86,883	126,300
	--------	---------

7. Directors' advances, credits and guarantees

As at 31 March 2025, the directors owed the company £37,622 in respect of the balance on their director's loan account. This loan is repayable on demand and interest has been charged at the HMRC official rate. The interest charged in the year was £622.

8. Controlling party

The company was under the control of Mr A Kumar and Mrs B Rani throughout the accounting period. Mr A Kumar and Mrs B Rani are both directors and majority shareholders in the company.