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Draft

BLUE KEY ENTERPRISES LTD

Registered Number:09316714

For the year ended 30 November 2024
England and Wales
Unaudited Financial Statements

2

Draft

For the year ended 30 November 2024
BLUE KEY ENTERPRISES LTD
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3

Draft

Registered Number :

09316714

As at 30 November 2024

BLUE KEY ENTERPRISES LTD
Statement of Financial Position

£

£

2023
2024

Notes

Fixed assets

Property, plant and equipment

1,392,828
1,392,400
2
1,392,828
1,392,400

Current assets

1,070

Cash and cash equivalents

(17,810)
(17,810)
1,070

Trade and other payables: amounts falling due within one
year

(92,171)
(79,730)
3
(91,101)
(97,540)
Net current liabilities

Total assets less current liabilities

1,295,288
1,301,299

Trade and other payables: amounts falling due after more
than one year

-
(5,980)
4
1,289,308
Net assets
1,301,299

Capital and reserves

Called up share capital

1,392,500
1,392,500

Retained earnings

(103,192)
(91,201)
1,289,308
1,301,299
Shareholders' funds

For the year ended 30 November 2024 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 of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006

The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Mr Leonardo Catalano Director

These financial statements were approved and authorised for issue by the Board on 06 October 2025 and were signed by:

The notes form part of these financial statements

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4

Draft

For the year ended 30 November 2024
BLUE KEY ENTERPRISES LTD
Notes to the Financial Statements
Statutory Information

BLUE KEY ENTERPRISES LTD is a private limited company, limited by shares, domiciled in England and Wales,
registration number 09316714.

Principal place of business:

17 Ensign House
Admirals Way
Canary Wharf
London
E14 9XQ

Registered address:

Suite 205
Balfour House
741 High Road
London
N12 0BP

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.

Revenue recognition

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Property, plant and equipment

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

25% Straight line

Computer equipment

25% Straight line

Fixtures and fittings

No depreciation is provided on the company''s freehold properties since in the opinion of the directors the expected
useful lives are sufficiently long and the estimated residual values are sufficiently high that any such depreciation
would be immaterial. The directors undertake an annual impairment review of these properties.

Investment property

Investment properties are included in the balance sheet at their open market value at the balance sheet date. The resulting aggregate surplus or deficit is transferred to a revaluation reserve. Depreciation is provided only on those investment properties which are leasehold and where the unexpired lease term is less than 20 years. Although this accounting policy is in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015), it is a departure from the general requirement of the Companies Act 2006 for all tangible assets to be depreciated. In the opinion of the directors compliance with the standard is necessary for the financial statements to give a true and fair view. Depreciation or amortisation is only one of many factors reflected in the annual valuation and the amount of this which might otherwise have been charged cannot be separately identified or quantified.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the profit and loss account.

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5

Draft

For the year ended 30 November 2024
BLUE KEY ENTERPRISES LTD
Notes to the Financial Statements Continued

2. Property, plant and equipment

Total

Computer
equipment

Fixtures and
fittings

Land and
buildings

£

£

£

£

Cost or
valuation

At 01 December 2023

1,398,816
5,198
1,218
1,392,400
428
428
-
-

Additions

At 30 November 2024

1,392,400
1,218
5,626
1,399,244

Provision for depreciation and impairment

At 01 December 2023

6,416
5,198
1,218
-

At 30 November 2024

6,416
5,198
1,218
-

At 30 November 2024

Net book value

1,392,400
-
428
1,392,828

At 30 November 2023

1,392,400
-
-
1,392,400

3. Trade and other payables: amounts falling due within one year

2023
2024

£

£

Bank loans and overdraft

4,091
18,080

Taxation and social security

6,532
8,430

Other creditors

69,107
65,661
79,730
92,171

4. Trade and other payables: amounts falling due after more than one year

2023
2024

£

£

Bank loans and overdraft

5,980
-

5. Average number of persons employed

During the year the average number of employees was 1 (2023 : 1)
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