KBR Solutions Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 12420451

KBR Solutions Ltd

Unaudited financial statements

31 January 2026

KBR Solutions Ltd

Statement of financial position

31 January 2026

	2026		2025
Note	£	£	£	£

Fixed assets

Tangible assets	5		1,835,132		917,014

Current assets

Debtors	6	18,890	3,886
Cash at bank and in hand		4,801	9,439
		-------	-------
		23,691	13,325

Creditors: Amounts falling due within one year	7	( 1,217,477)		( 589,143)
		-----------		---------
Net current liabilities			( 1,193,786)		( 575,818)
			-----------		---------
Total assets less current liabilities			641,346		341,196

Creditors: Amounts falling due after more than one year	8	( 871,654)	( 401,959)
		---------	---------
Net liabilities		( 230,308)	( 60,763)
		---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 230,408)	( 60,863)
	---------	-------
Shareholders deficit	( 230,308)	( 60,763)
	---------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have 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 27 October 2026 , and are signed on behalf of the board by:

Mr R Genkov	Mrs K Genkova
Director	Director

Company registration number: 12420451

KBR Solutions Ltd

Notes to the financial statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is KBR Solutions Ltd , 19 Britannia Way, Norwich, Norfolk, NR5 0UW, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The financial statements have been prepared on the going concern basis. The company continues to trade with assistance from the directors.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date . Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	25% reducing balance
Motor vehicles	-	25% reducing balance
Equipment	-	25% reducing balance

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

Investment properties

Investment properties are initially recorded at cost, which includes purchase prices and any directly attributable expenditure. Investment properties are revalued to their fair value at each reporting date and any changes in fair value are recognised in profit or loss.

4. Employee numbers

The average number of employees during the year was 18 (2025: 13 ).

5. Tangible assets

	Investment property	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 February 2025	895,297	6,449	15,494	1,264	918,504
Additions	897,817	3,157	27,728	586	929,288
	-----------	------	-------	------	-----------
At 31 January 2026	1,793,114	9,606	43,222	1,850	1,847,792
	-----------	------	-------	------	-----------
Depreciation
At 1 February 2025	–	983	323	184	1,490
Charge for the year	–	1,905	8,879	386	11,170
	-----------	------	-------	------	-----------
At 31 January 2026	–	2,888	9,202	570	12,660
	-----------	------	-------	------	-----------
Carrying amount
At 31 January 2026	1,793,114	6,718	34,020	1,280	1,835,132
	-----------	------	-------	------	-----------
At 31 January 2025	895,297	5,466	15,171	1,080	917,014
	-----------	------	-------	------	-----------

6. Debtors

	2026	2025
	£	£
Trade debtors	7,635	–
Other debtors	11,255	3,886
	-------	------
	18,890	3,886
	-------	------

7. Creditors: Amounts falling due within one year

	2026	2025
	£	£
Bank loans	36,921	20,467
Trade creditors	3,253	–
Social security and other taxes	2,930	2,174
Other creditors	1,174,373	566,502
	-----------	---------
	1,217,477	589,143
	-----------	---------

The bank loan is secured against the investment properties. Included within other creditors is £7,327 (2025: £524) relating to obligations under finance leases and hire purchase contracts, which are secured against the assets to which they relate.

8. Creditors: Amounts falling due after more than one year

	2026	2025
	£	£
Bank loans	847,193	390,289
Other creditors	24,461	11,670
	---------	---------
	871,654	401,959
	---------	---------

Included within creditors: amounts falling due after more than one year is an amount of £699,508 (2025: £296,899) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date. The bank loan is secured against the investment properties. Included within other creditors is £24,461 (2025: £11,670) relating to obligations under finance leases and hire purchase contracts, which are secured against the assets to which they relate.