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Registered Number: 09589398
England and Wales
KB ONE RAIL LIMITED
Report of the Director and Unaudited Financial Statements
Period of accounts Start date: 01 June 2025 End date: 31 May 2026

KB One Rail Limited Contents Page For the year ended 31 May 2026
Company Information | 1
Director's Report | 2
Accountants' Report | 3
Income Statement | 4
Statement of Financial Position | 5
Notes to the Financial Statements | 6
Detailed Income Statement | 7

KB One Rail Limited Company Information For the year ended 31 May 2026
Director | Kevin Barry
Registered Number | 09589398
Registered Office | 20 Vincent Close Broadstairs Kent CT10 2NB
Accountants | Booths Accountancy 2 Pegwell Avenue Ramsgate Kent CT110NL
1

KB One Rail Limited Director's Report For the year ended 31 May 2026
Director's report and financial statements The director presents his/her/their annual report and the financial statements for the year ended 31 May 2026. Principal activities Principal activity of the company during the financial period was of railway maintenance. Director The director who served the company throughout the year was as follows:
| Shares
--- | ---
Kevin Barry | 1.00
Statement of director's responsibilities The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the director is required to : select suitable accounting policies and then apply them consistently make judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions On behalf of the board.
---------------------------------- Kevin Barry Director
Date approved: 18 August 2026 2

KB One Rail Limited Accountants' Report For the year ended 31 May 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 May 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Booths Accountancy 31 May 2026 .................................................... Booths Accountancy 2 Pegwell Avenue Ramsgate Kent CT110NL 18 August 2026 3

KB One Rail Limited Income Statement For the year ended 31 May 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Turnover |  | 43,664 |  | 69,315
Gross profit |  | 43,664 |  | 69,315
Administrative expenses |  | (16,169) |  | (26,483)
Operating profit | 2 | 27,495 |  | 42,832
Interest payable and similar charges | 4 | (350) |  | (390)
Profit/(Loss) on ordinary activities before taxation |  | 27,145 |  | 42,442
Tax on profit on ordinary activities | 5 | (5,158) |  | (8,064)
Profit/(Loss) for the financial year |  | 21,987 |  | 34,378
4

KB One Rail Limited Statement of Financial Position As at 31 May 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Current assets |  |  |
Debtors: amounts falling due within one year | 6 | 9,461 |  | 17,303
Cash at bank and in hand |  | 3,998 |  | 12
|  | 13,459 |  | 17,315
Creditors: amount falling due within one year | 7 | (5,962) |  | (8,828)
Net current assets |  | 7,497 |  | 8,487
Total assets less current liabilities |  | 7,497 |  | 8,487
Creditors: amount falling due after more than one year | 8 | (4,585) |  | (7,505)
Net assets |  | 2,912 |  | 982
Capital and reserves |  |  |
Called up share capital | 9 | 1 |  | 1
Profit and loss account | 10 | 2,911 |  | 981
Shareholders' funds |  | 2,912 |  | 982
For the year ended 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the director on 18 August 2026 and were signed by:
------------------------------- Kevin Barry Director
5

KB One Rail Limited Notes to the Financial Statements For the year ended 31 May 2026
General Information KB One Rail Limited is a private company, limited by shares, registered in England and Wales, registration number 09589398, registration address 20 Vincent Close, Broadstairs, Kent, CT10 2NB. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2. | Operating profit/(loss)
| 2026 £ |  | 2025 £
--- | --- | --- | ---
The operating profit is stated after charging: |  |  |
Directors emoluments | 3,388 |  | 9,198
3. | Average number of employees Average number of employees during the year was 1 (2025 : 1).
4. | Interest payable and similar charges
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Bank & Other Loan Interest | 350 |  | 390
| 350 |  | 390
5. | Tax on profit on ordinary activities
| 2026 £ |  | 2025 £
--- | --- | --- | ---
UK Corporation Tax | 5,158 |  | 8,064
| 5,158 |  | 8,064
6. | Debtors: amounts falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Directors Loan Account | 0 |  | 1,500
CIS 2025-2026 | 8,617 |  | 0
CIS 2026-2027 | 844 |  | 0
PAYE & Social Security | 0 |  | 15,803
| 9,461 |  | 17,303
7. | Creditors: amount falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Corporation Tax | 5,158 |  | 8,064
Accrued Expenses | 805 |  | 765
Other Creditors | (1) |  | (1)
| 5,962 |  | 8,828
8. | Creditors: amount falling due after more than one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 4,585 |  | 7,505
| 4,585 |  | 7,505
9. | Share Capital
Allotted, called up and fully paid | 2026 £ |  | 2025 £
--- | --- | --- | ---
1 Class A share of £1.00 each | 1 |  | 1
| 1 |  | 1
10. | Profit and loss account
| 2026 £
--- | ---
Balance at 01 June 2025 | 981
Profit for the year | 21,987
Equity Dividends Paid | (20,057)
Balance at 31 May 2026 | 2,911
6

KB One Rail Limited Detailed Income Statement For the year ended 31 May 2026
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Turnover |  |  |  |  |
Sales |  | 43,236 |  |  | 68,091
Other Interest |  | 428 |  |  | 1,224
|  | 43,664 |  |  | 69,315
Gross profit |  | 43,664 |  |  | 69,315
Administrative expenses |  |  |  |  |
Directors Salaries | 3,388 |  |  | 9,198
Accountancy Fees | 805 |  |  | 765
Use of Home as Office | 200 |  |  | 300
Misc Motor Expenses | 10,500 |  |  | 14,470
Bank Charges | 106 |  |  | 0
Telephone, Fax & Internet | 200 |  |  | 300
Laundry | 170 |  |  | 250
Subsistence Expenses | 800 |  |  | 1,200
|  | (16,169) |  |  | (26,483)
Operating profit |  | 27,495 |  |  | 42,832
Interest payable and similar charges |  |  |  |  |
Bank & Other Loan Interest | 350 |  |  | 390
|  | (350) |  |  | (390)
Profit/(Loss) on ordinary activities before taxation |  | 27,145 |  |  | 42,442
Tax on profit on ordinary activities |  |  |  |  |
UK Corporation Tax | 5,158 |  |  | 8,064
|  | (5,158) |  |  | (8,064)
Profit/(Loss) for the financial year |  | 21,987 |  |  | 34,378
7