REGISTERED NUMBER: 04520791 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Keys Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S C Leung

P K A Lui

REGISTERED OFFICE:

Palmtree Blake End Road

Rayne

Braintree

Essex

CM77 6SG

REGISTERED NUMBER:

04520791 (England and Wales)

ACCOUNTANTS:

Wong & Co Chartered Accountants

32 Newmans Way

Barnet

Hertfordshire

EN4 0LR

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

276,677

287,864

276,677

287,864

CURRENT ASSETS

Debtors

6

7,176

17,376

Cash at bank and in hand

69,671

38,051

76,847

55,427

CREDITORS

Amounts falling due within one year

7

363,527

365,714

NET CURRENT LIABILITIES

(286,680

)

(310,287

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(10,003

)

(22,423

)

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

(10,007

)

(22,427

)

SHAREHOLDERS' FUNDS

(10,003

)

(22,423

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 13 May 2026 and were signed on its behalf by:

S C Leung - Director

1.	STATUTORY INFORMATION

Keys Investments 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

Straight line over 50 years on building

Improvements to property

-

20% on reducing balance

Taxation

Taxation for the year 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 year 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

90,000

AMORTISATION

At 1 September 2024

and 31 August 2025

90,000

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

property

property

Totals

£

£

£

COST

At 1 September 2024

and 31 August 2025

490,000

255,894

745,894

DEPRECIATION

At 1 September 2024

209,067

248,963

458,030

Charge for year

9,800

1,387

11,187

At 31 August 2025

218,867

250,350

469,217

NET BOOK VALUE

At 31 August 2025

271,133

5,544

276,677

At 31 August 2024

280,933

6,931

287,864

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

7,176

17,176

VAT repayable

-

200

7,176

17,376

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation tax payable

5,537

7,724

Other creditors

35,999

45,999

Rent deposit held

40,000

-

Directors' loan accounts

281,121

311,121

Accrued expenses

870

870

363,527

365,714

8.	RELATED PARTY DISCLOSURES

Throughout the year, the company was under the control of the two directors, Mr S C Leung and Mr P K A Lui. All two are also the shareholders.

At the balance sheet date, the company owed the directors £281,121 (2024 £311,121). The loan is interest free and has no fixed term of repayment..