KBA Holdings Limited - Filleted accounts

Registered number

09738725

KBA Holdings Limited

Filleted Accounts

31 March 2026

KBA Holdings Limited
Registered number:		09738725
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Investments	3		1,475,916			1,168,916

Current assets
Debtors	4	-			37,622
Cash at bank and in hand		3,957			3,005
		3,957			40,627

Creditors: amounts falling due within one year	5	(95,879)			(86,883)

Net current liabilities			(91,922)			(46,256)

Net assets			1,383,994			1,122,660

Capital and reserves
Called up share capital			100			100
Profit and loss account			1,383,894			1,122,560

Shareholders' funds			1,383,994			1,122,660

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Arun Kumar
Director
Approved by the board on 27 October 2026

KBA Holdings Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			0		0


3	Investments
Investments in
subsidiary			Other
undertakings			investments		Total
£			£		£
	Cost
	At 1 April 2025	921,466		247,450		1,168,916
	Additions	-		307,000		307,000

	At 31 March 2026	921,466		554,450		1,475,916
	Shares in Group Undertakings The company holds 100% of the issued ordinary share capital of the following companies: 3i Consulting Limited (Trading) Beaumont Childcare Services Limited (Trading) Kairavi Property Services Limited (Trading) The Mericourt Nursery Limited (Trading) Lite Foot Limited (Dormant) Shares in Participating Interests: The company holds 33.33% of the issued ordinary share capital of the following companies: Lion & Gazelle Limited (Trading)


4	Debtors			2026		2025
£					£

	Director's loan account			-		37,622


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Amounts owed to group undertakings and undertakings in which the company has a participating interest			95,801		86,801
	Taxation and social security costs			78		82
				95,879		86,883


6	Controlling party

	The company was under the control of Mr A Kumar and Mrs B Rani throughout the accounting period. Mr A Kumar and Mrs B Rani are both directors and majority shareholders in the company.


7	Other information

	KBA Holdings Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Mericourt Sandyforth Lane
	Lightfoot Green
	Preston
	PR4 0AL