K B A DIRECT LIMITED

Company Registration Number:
03565777 (England and Wales)

Unaudited abridged accounts for the year ended 31 October 2025

Period of accounts

Start date: 01 November 2024

End date: 31 October 2025

K B A DIRECT LIMITED

Contents of the Financial Statements

for the Period Ended 31 October 2025

Balance sheet
Notes

K B A DIRECT LIMITED

Balance sheet

As at 31 October 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 1,500,880 1,501,013
Total fixed assets: 1,500,880 1,501,013
Current assets
Stocks: 1,219 2,621
Debtors:   210,602 1,862
Cash at bank and in hand: 152,611 287,468
Total current assets: 364,432 291,951
Creditors: amounts falling due within one year:   (186,344) (140,204)
Net current assets (liabilities): 178,088 151,747
Total assets less current liabilities: 1,678,968 1,652,760
Creditors: amounts falling due after more than one year:   (91,140) (126,401)
Total net assets (liabilities): 1,587,828 1,526,359
Capital and reserves
Called up share capital: 100 100
Revaluation reserve:4513,283513,283
Profit and loss account: 1,074,445 1,012,976
Shareholders funds: 1,587,828 1,526,359

The notes form part of these financial statements

K B A DIRECT LIMITED

Balance sheet statements

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

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

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

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 24 July 2026
and signed on behalf of the board by:

Name: D Moss
Status: Director

The notes form part of these financial statements

K B A DIRECT LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

K B A DIRECT LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

2. Employees

2025 2024
Average number of employees during the period 3 3

K B A DIRECT LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

3. Tangible Assets

Total
Cost £
At 01 November 2024 1,647,937
At 31 October 2025 1,647,937
Depreciation
At 01 November 2024 146,924
Charge for year 133
At 31 October 2025 147,057
Net book value
At 31 October 2025 1,500,880
At 31 October 2024 1,501,013

K B A DIRECT LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

4. Revaluation reserve

2025
£
Balance at 01 November 2024 513,283
Surplus or deficit after revaluation 0
Balance at 31 October 2025 513,283