wk-2024-12-31-ixbrl


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AOC International Limited

Directors' Report

Year ended 31 December 2024

The director present their report and the financial statements of the company for the year ended

31 December 2024.

The company has been dormant as defined in section 1169 of the Companies Act 2006 throughout the year.

It is anticipated that the company will remain dormant for the foreseeable future.

Director

The director who served the company during the year were as follows:


J J Ibrahim

Company Secretary

The Secretaries who held office as Secretaries of the company throughout the year and until the date of this

report, unless disclosed otherwise, were:


Merida Samantha Zena Cable-Lewis	Appointed	15 May 2025
S Galindo

Dividends

The director does not recommend the payment of dividend.

Exemption from audit

The Company's parent undertaking, Kellogg Brown & Root Holdings Limited, has guaranteed the

Company's liabilities to entitle the Company to exemption from audit under section 479A of the

Companies Act 2006 relating to subsidiary companies.

This report was approved by the board of directors on 17 September 2025 and signed on behalf of the

board by:


Mr J J Ibrahim
Director

Registered office:
Queen House
13 Queens Road
Aberdeen
AB15 4YL

The notes on pages 5 to 6 form part of these financial statements.


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AOC International Limited

Income Statement

Year ended 31 December 2024


		2024		2023
	Note	£		£
Administrative income		—		—
Operating profit		—		—
Profit before taxation		—		—
Tax on profit		—		—
Profit for the financial year and total comprehensive income		—	—	—

The company has no other recognised items of income and expenses other than the results for the year as

set out above.

The notes on pages 5 to 6 form part of these financial statements.


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AOC International Limited

Statement of Financial Position

31 December 2024


		2024		2023
	Note	£	£	£
Current assets
Debtors	5	481,242		481,242
Net current assets			481,242	481,242
Total assets less current liabilities			481,242	481,242
Net assets			481,242	481,242
Equity
Called up share capital	6		10,000	10,000
Profit and loss account	7		471,242	471,242
Total equity			481,242	481,242

For the year ending 31 December 2024 the company was entitled to exemption from audit under section

479A of the Companies Act 2006 relating to subsidiary companies.

Directors' responsibilities:

• The member has 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

17 September 2025, and are signed on behalf of the board by:

Mr J J Ibrahim

Director

Company registration number: SC061239

The notes on pages 5 to 6 form part of these financial statements.


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AOC International Limited

Statement of Changes in Equity

Year ended 31 December 2024


	Note	Called up share capital		Profit and loss account		Total equity
		£		£		£
At 1 January 2023		10,000		471,242		481,242
Profit for the year		—		—		—
Other comprehensive income for the year:		—				—
Total comprehensive income for the year		—		—		—
Total investments by and distributions to owners		—	—	—	—	—
At 31 December 2023		10,000		471,242		481,242
Profit for the year				—		—
Total comprehensive income for the year		—		—		—
Total investments by and distributions to owners		—		—		—
At 31 December 2024		10,000		471,242		481,242


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AOC International Limited

Notes to the Financial Statements

Year ended 31 December 2024

1.General information

The company is a private company limited by shares, shares and is incorporated and domiciled in the

United Kingdom and registered in England and Wales. The address of the registered office is Queen

House, 13 Queens Road, Aberdeen, AB15 4YL,

2.Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting

Standard applicable in the UK and the Republic of Ireland'.

3.Accounting policies

Basis of preparation

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting

Standard applicable in the UK and the Republic of Ireland'.

4.Particulars of employees and directors

No staff were employed during the year (2023: nil).

The majority of employees of the group headed by Kellogg Brown & Root Holdings Limited are employed

by Kellogg Brown & Root (U.K.) Limited. Kellogg Brown & Root (U.K.) Limited recharges group

companies for this service.

No remuneration was paid to directors in respect of services provided to the company as substantially all

their services have been provided to other group companies.

5.Debtors


	2024	2023
	£	£
Amounts owed by group undertakings	481,242	481,242
	481,242	481,242


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AOC International Limited

Notes to the Financial Statements (continued)

Year ended 31 December 2024

6.Called up share capital


	2024		2023
Authorised Share Capital	No.	£	No.	£
Ordinary shares of £1 each	10,000	10,000	10,000	10,000


	2024		2023
Issued, Called up and fully paid	No.	£	No.	£
Ordinary shares of £1 each	10,000	10,000	10,000	10,000

7.Reserves

Profit and loss account - This reserve records retained earnings and accumulated losses.

8.Related party transactions

As a subsidiary of KBR, Inc., the company has taken advantage of the exemption in paragraph 33.1A of

FRS 102, not to disclose transactions with other wholly owned members of the group headed by KBR, Inc.

9.Controlling party

The immediate parent undertaking is Kellogg Brown & Root Limited (Hill Park Court, Springfield Drive,

Leatherhead, Surrey, KT22 7NL, a company registered in England and Wales).

The company is a wholly owned subsidiary undertaking of Kellogg Brown & Root Holdings Limited (Hill

Park Court, Springfield Drive, Leatherhead, Surrey, KT22 7NL, a company registered in England and

Wales) which heads the smallest group in which the company is consolidated.

The ultimate parent undertaking is KBR, Inc. (601 Jefferson Street, Suite 3400, Houston, Texas, 77002, a

company incorporated in the state of Delaware, U.S.A.) which heads the largest group in which the

company is consolidated.

The financial statements of these companies are available to the public and can be obtained from the Public

Relations Department, Hill Park Court, Springfield Drive, Leatherhead, Surrey, KT22 7NL.


Contents	Pages

Directors' report	1

Income statement	2

Statement of financial position	3

Statement of changes in equity	4

Notes to the financial statements	5 and 6