REGISTERED NUMBER: 03345267 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

K.B.A. INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A O Olaseinde

REGISTERED OFFICE:

129 Marston Road

Stafford

Staffordshire

ST16 3BT

REGISTERED NUMBER:

03345267 (England and Wales)

ACCOUNTANTS:

Armstrongs

Chartered Accountants and Tax Advisors

Gethin House

36 Bond Street

Nuneaton

Warwickshire

CV11 4DA

FIXED ASSETS

Tangible assets

4

-

4,625

CURRENT ASSETS

Debtors

5

1,269,985

1,371,571

Cash at bank and in hand

36,368

115,351

1,306,353

1,486,922

CREDITORS

Amounts falling due within one year

6

601,605

376,419

NET CURRENT ASSETS

704,748

1,110,503

TOTAL ASSETS LESS CURRENT LIABILITIES

704,748

1,115,128

CAPITAL AND RESERVES

Called up share capital

7

50,861

50,861

Capital redemption reserve

8

49,139

49,139

Retained earnings

8

604,748

1,015,128

SHAREHOLDERS' FUNDS

704,748

1,115,128

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

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

The director acknowledges his 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 director and authorised for issue on 2 July 2026 and were signed by:

A O Olaseinde - Director

1.	STATUTORY INFORMATION

K.B.A. Investments 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on cost

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 February 2025

12,894

Disposals

(12,894

)

At 31 January 2026

-

DEPRECIATION

At 1 February 2025

8,269

Charge for year

4,625

Eliminated on disposal

(12,894

)

At 31 January 2026

-

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

4,625

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by group undertakings

1,265,520

1,365,670

Other debtors

-

2,124

VAT

4,465

2,991

Prepayments

-

786

1,269,985

1,371,571

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

1,786

-

Corporation tax

37,009

133,310

Social security and other taxes

4

-

Other creditors

238,349

236,921

Directors' current accounts

318,156

92

Accrued expenses

6,301

6,096

601,605

376,419

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1,017,213

Ordinary

0.05

50,861

50,861

8.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 February 2025

1,015,128

49,139

1,064,267

Profit for the year

107,134

107,134

Dividends

(517,514

)

(517,514

)

At 31 January 2026

604,748

49,139

653,887