Keik Bureau Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—6

1. General Information

Keik Bureau Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08302656 . The registered office is 156a Burnt Oak Broadway, Edgware, Middlesex, HA8 0AX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements are prepared in sterling, which is the functional currency of the entity.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer; 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. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

Fully depreciated

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

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Keik Bureau Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.6. Financial Instruments

Basic financial assets

Basic financial assets include cash, trade receivables, loans receivable and other financial instruments that meet the relevant conditions.

These assets are initially recognised at transaction price (including transaction costs) unless the arrangement constitutes a financing transaction, in which case the asset is measured at the present value of future receipts discounted at a market rate of interest.

Subsequently, basic financial assets are measured at amortised cost using the effective interest method, less any impairment losses. At each reporting date, the company assesses whether there is objective evidence of impairment. If such evidence exists, the carrying amount is reduced and the loss is recognised in the income statement.

Basic financial assets are derecognised when the rights to the cash flows from the asset expire or are substantially transferred to a third party.

Basic financial liabilities

Basic financial liabilities include trade payables, accruals, loans payable and other financial instruments that meet the relevant conditions.

These liabilities are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction. In such cases, the liability is measured at the present value of future payments discounted at a market rate of interest.

Subsequently, basic financial liabilities are measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the obligation is discharged, cancelled, or expires.

2.7. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.8. Taxation

The tax expense represents the sum of the corporation tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

The average number of employees, including directors, during the year was 1 (2024: 1)

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Keik Bureau Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 December 2024	901

As at 30 November 2025	901

Depreciation
As at 1 December 2024	863
Provided during the period	38

As at 30 November 2025	901

Net Book Value
As at 30 November 2025	-

As at 1 December 2024	38

5. Stocks

	2025	2024
	£	£
Work in progress	2,145	1,865

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	55,026	49,604
Prepayments and accrued income	107	-
VAT	784	-

	55,917	49,604
Due after more than one year
Amounts owed by related party	92,375	-

	148,292	49,604

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	153,103	238,763
Corporation tax	2,947	8,560
Accruals and deferred income	3,800	3,500
Director's loan account	46,137	27,861

	205,987	278,684

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Keik Bureau Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	4	4

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		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		38

			-		38
CURRENT ASSETS
Stocks	5	2,145		1,865
Debtors	6	148,292		49,604
Cash at bank and in hand		130,235		289,338

		280,672		340,807
Creditors: Amounts Falling Due Within One Year	7	(205,987 )		(278,684 )

NET CURRENT ASSETS (LIABILITIES)			74,685		62,123

TOTAL ASSETS LESS CURRENT LIABILITIES			74,685		62,161

NET ASSETS			74,685		62,161

CAPITAL AND RESERVES
Called up share capital	8		4		4
Income Statement			74,681		62,157

SHAREHOLDERS' FUNDS			74,685		62,161