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REGISTERED NUMBER: 12418077 (England and Wales)















Unaudited Financial Statements

for the Period 1 February 2024 to 30 April 2025

for

Keystone Design and Build Limited

Keystone Design and Build Limited (Registered number: 12418077)

Contents of the Financial Statements
for the Period 1 February 2024 to 30 April 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Keystone Design and Build Limited

Company Information
for the Period 1 February 2024 to 30 April 2025







DIRECTORS: Mr P S Bradbury
Mrs J A Bradbury
Mr J C Harvey
Mrs J M Harvey





REGISTERED OFFICE: Lewis House
Great Chesterford Court
Great Chesterford
Essex
CB10 1PF





REGISTERED NUMBER: 12418077 (England and Wales)

Keystone Design and Build Limited (Registered number: 12418077)

Balance Sheet
30 April 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 - 1,054

CURRENT ASSETS
Stocks - 286,958
Debtors 6 - 978
Cash at bank 237,546 687
237,546 288,623
CREDITORS
Amounts falling due within one year 7 237,536 308,755
NET CURRENT ASSETS/(LIABILITIES) 10 (20,132 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

10

(19,078

)

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 6 (19,082 )
SHAREHOLDERS' FUNDS 10 (19,078 )

Keystone Design and Build Limited (Registered number: 12418077)

Balance Sheet - continued
30 April 2025


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 16 July 2025 and were signed on its behalf by:




Mr P S Bradbury - Director Mrs J A Bradbury - Director




Mr J C Harvey - Director Mrs J M Harvey - Director


Keystone Design and Build Limited (Registered number: 12418077)

Notes to the Financial Statements
for the Period 1 February 2024 to 30 April 2025


1. STATUTORY INFORMATION

Keystone Design and Build 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

The financial statements have not been prepared on a going concern basis as a result of the company ceasing to trade. As the financial statements have not been prepared on a going concern basis:

- All fixed assets have been reclassified as current assets and are valued at the lower of cost and net realisable value;
- Long term liabilities have been reclassified as current liabilities and any costs of early settlement have been recognised; and
- Any other costs associated with winding up the business have been recognised.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instruments.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes, in effect, a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.


Keystone Design and Build Limited (Registered number: 12418077)

Notes to the Financial Statements - continued
for the Period 1 February 2024 to 30 April 2025


3. ACCOUNTING POLICIES - continued
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.

Work in progress
Work in progress is stated at the lower of costs and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable labour costs and those overheads that have been incurred in bringing the work in progress to their present location and condition.

Going concern
As disclosed in the Report of the Directors, the company has ceased to trade.

As a result of this, the financial statements have not been prepared on a going concern basis.

The basis of preparation of the financial statements is outlined in note 3.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2024 - NIL).

Keystone Design and Build Limited (Registered number: 12418077)

Notes to the Financial Statements - continued
for the Period 1 February 2024 to 30 April 2025


5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2024 2,500
Disposals (2,500 )
At 30 April 2025 -
DEPRECIATION
At 1 February 2024 1,446
Eliminated on disposal (1,446 )
At 30 April 2025 -
NET BOOK VALUE
At 30 April 2025 -
At 31 January 2024 1,054

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors - 978

Included within other debtors disclosed above is a balance of £nil (2024 - £795) in relation to prepaid expenses and a balance of £nil (2024 - £183) in relation to VAT.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors - 108
Taxation and social security 88,036 -
Other creditors 149,500 308,647
237,536 308,755

Included within other creditors disclosed above is a balance of £nil (2024 - £147) in relation to accrued expenses and a balance of £149,500 (2024 - £308,500) in relation to the Directors' loan accounts.

8. CHANGE OF YEAR END

The financial statements have been prepared for the longer period of 15 months and therefore the amounts presented in the financial statements (including the related notes) are not entirely comparable with the previous period of 12 months.

The reason for the longer period of reporting is that the company ceased trading on 30 April 2025.