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Company Registration No. 12105739 (England and Wales)
KEY IOT Limited Unaudited accounts for the year ended 31 July 2025
KEY IOT Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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KEY IOT Limited Company Information for the year ended 31 July 2025
Director
Graham William Robinson
Secretary
Caroline Christina Madden
Company Number
12105739 (England and Wales)
Registered Office
Unit 2 Buildbase Way Off Bird Hall Lane Cheadle Heath Stockport SK3 0SB UNITED KINGDOM
Accountants
Taxing Times Ltd 4 High Street Hanging Heaton Batley WF17 6DX
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KEY IOT Limited Statement of financial position as at 31 July 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
2,003 
2,443 
Current assets
Debtors
5
69,547 
83,175 
Cash at bank and in hand
29,446 
7,101 
98,993 
90,276 
Creditors: amounts falling due within one year
6
(66,379)
(59,189)
Net current assets
32,614 
31,087 
Total assets less current liabilities
34,617 
33,530 
Creditors: amounts falling due after more than one year
7
(17,503)
(21,081)
Net assets
17,114 
12,449 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
17,014 
12,349 
Shareholders' funds
17,114 
12,449 
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 September 2025 and were signed on its behalf by
Graham William Robinson Director Company Registration No. 12105739
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KEY IOT Limited Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
KEY IOT Limited is a private company, limited by shares, registered in England and Wales, registration number 12105739. The registered office is Unit 2 Buildbase Way, Off Bird Hall Lane , Cheadle Heath, Stockport, SK3 0SB, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
18 % reducing balance
Fixtures & fittings
15% reducing balance
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2024
1,195 
4,202 
5,397 
At 31 July 2025
1,195 
4,202 
5,397 
Depreciation
At 1 August 2024
652 
2,302 
2,954 
Charge for the year
98 
342 
440 
At 31 July 2025
750 
2,644 
3,394 
Net book value
At 31 July 2025
445 
1,558 
2,003 
At 31 July 2024
543 
1,900 
2,443 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
60,711 
43,037 
Amounts due from group undertakings etc.
8,836 
40,138 
69,547 
83,175 
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KEY IOT Limited Notes to the Accounts for the year ended 31 July 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
23,835 
15,529 
Trade creditors
32,052 
20,112 
Taxes and social security
9,962 
22,823 
Other creditors
530 
725 
66,379 
59,189 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
17,503 
21,081 
8
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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