REGISTERED NUMBER: 08621986 (England and Wales)

Unaudited Financial Statements

For The Period 1 April 2025 to 31 December 2025

for

KBA FS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs S H Hogan

REGISTERED OFFICE:

31 Lord Street

Leigh

Lancashire

WN7 1AB

REGISTERED NUMBER:

08621986 (England and Wales)

ACCOUNTANTS:

Fact3

3 Hardman Square

Spinningfields

Manchester

M3 3EB

FIXED ASSETS

Intangible assets

4

218,750

288,500

Tangible assets

5

20,918

26,166

239,668

314,666

CURRENT ASSETS

Debtors

6

144,401

44,522

Investments

7

201,168

200,000

Cash at bank

110,616

144,122

456,185

388,644

CREDITORS

Amounts falling due within one year

8

281,098

274,900

NET CURRENT ASSETS

175,087

113,744

TOTAL ASSETS LESS CURRENT LIABILITIES

414,755

428,410

CREDITORS

Amounts falling due after more than one year

9

(51,664

)

(124,988

)

PROVISIONS FOR LIABILITIES

(5,230

)

(4,550

)

NET ASSETS

357,861

298,872

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

357,761

298,772

357,861

298,872

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 28 August 2026 and were signed by:

Mrs S H Hogan - Director

1.	STATUTORY INFORMATION

KBA FS 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

life:

Fixtures and fittings

20% reducing balance

Computer equipment

3 years straight line

Taxation

Taxation for the period 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 period 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 period was 37 (2025 - 39 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 December 2025

475,000

AMORTISATION

At 1 April 2025

186,500

Charge for period

69,750

At 31 December 2025

256,250

NET BOOK VALUE

At 31 December 2025

218,750

At 31 March 2025

288,500

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2025

44,460

50,444

94,904

Additions

-

1,247

1,247

At 31 December 2025

44,460

51,691

96,151

DEPRECIATION

At 1 April 2025

30,120

38,618

68,738

Charge for period

2,095

4,400

6,495

At 31 December 2025

32,215

43,018

75,233

NET BOOK VALUE

At 31 December 2025

12,245

8,673

20,918

At 31 March 2025

14,340

11,826

26,166

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

as restated

£

£

Trade debtors

1,752

3,227

Amounts owed by associates

-

85

Other debtors

142,649

41,210

144,401

44,522

7.	CURRENT ASSET INVESTMENTS

2025

2025

as restated

£

£

Other

201,168

200,000

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

as restated

£

£

Trade creditors

30,121

17,712

Taxation and social security

118,338

108,013

Other creditors

132,639

149,175

281,098

274,900

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2025

as restated

£

£

Other creditors

51,664

124,988

10.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2025

as restated

£

£

Within one year

82,214

129,445

Between one and five years

24,032

77,615

106,246

207,060