1 September 2024 false No description of principal activity Taxfiler 2024.6 NI654866business:PrivateLimitedCompanyLtd2024-09-012025-08-31 NI6548662024-08-31 NI6548662024-09-012025-08-31 NI654866business:AuditExempt-NoAccountantsReport2024-09-012025-08-31 NI654866business:FilletedAccounts2024-09-012025-08-31 NI6548662025-08-31 NI654866business:Director12024-09-012025-08-31 NI654866business:RegisteredOffice2024-09-012025-08-31 NI6548662024-08-31 NI654866core:WithinOneYear2025-08-31 NI654866core:WithinOneYear2024-08-31 NI654866core:ShareCapitalcore:PreviouslyStatedAmount2025-08-31 NI654866core:ShareCapitalcore:PreviouslyStatedAmount2024-08-31 NI654866core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-08-31 NI654866core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 NI654866core:PreviouslyStatedAmount2025-08-31 NI654866core:PreviouslyStatedAmount2024-08-31 NI654866business:SmallEntities2024-09-012025-08-31 NI654866countries:NorthernIreland2024-09-012025-08-31 NI654866core:PlantMachinery2024-08-31 NI654866core:MotorVehicles2024-08-31 NI654866core:FurnitureFittings2024-08-31 NI654866core:PlantMachinery2024-09-012025-08-31 NI654866core:MotorVehicles2024-09-012025-08-31 NI654866core:FurnitureFittings2024-09-012025-08-31 NI654866core:PlantMachinery2025-08-31 NI654866core:MotorVehicles2025-08-31 NI654866core:FurnitureFittings2025-08-31 NI6548662023-09-012024-08-31 iso4217:GBP xbrli:pure
Company Registration No. NI654866 (Northern Ireland)
KEY FACILITIES LTD Unaudited accounts for the year ended 31 August 2025
KEY FACILITIES LTD Unaudited accounts Contents
Page
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KEY FACILITIES LTD Company Information for the year ended 31 August 2025
Director
COLM MCALINDEN
Company Number
NI654866 (Northern Ireland)
Registered Office
12 LISNAREE ROAD RATHFRILAND NEWRY BT34 5DX UNITED KINGDOM
Accountants
BHP ACCOUNTANTS LTD 5 SUGARHOUSE QUAY NEWRY BT35 6HZ
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KEY FACILITIES LTD Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
97,391 
116,792 
Investments
34,538 
34,538 
131,929 
151,330 
Current assets
Debtors
134,876 
121,513 
Cash at bank and in hand
1,906 
1,710 
136,782 
123,223 
Creditors: amounts falling due within one year
(267,115)
(267,737)
Net current liabilities
(130,333)
(144,514)
Net assets
1,596 
6,816 
Capital and reserves
Called up share capital
17 
17 
Profit and loss account
1,579 
6,799 
Shareholders' funds
1,596 
6,816 
For the year ending 31 August 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 15 May 2026 and were signed on its behalf by
COLM MCALINDEN Director Company Registration No. NI654866
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KEY FACILITIES LTD Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
KEY FACILITIES LTD is a private company, limited by shares, registered in Northern Ireland, registration number NI654866. The registered office is 12 LISNAREE ROAD, RATHFRILAND, NEWRY, BT34 5DX, 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:
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2024
41,180 
125,234 
48,621 
215,035 
Additions
22,565 
- 
3,361 
25,926 
At 31 August 2025
63,745 
125,234 
51,982 
240,961 
Depreciation
At 1 September 2024
24,767 
48,635 
24,841 
98,243 
Charge for the year
16,155 
19,104 
10,068 
45,327 
At 31 August 2025
40,922 
67,739 
34,909 
143,570 
Net book value
At 31 August 2025
22,823 
57,495 
17,073 
97,391 
At 31 August 2024
16,413 
76,599 
23,780 
116,792 
5
Investments
Other investments 
£ 
Valuation at 1 September 2024
34,538 
Valuation at 31 August 2025
34,538 
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KEY FACILITIES LTD Notes to the Accounts for the year ended 31 August 2025
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
6,275 
Trade debtors
- 
83,871 
Other debtors
134,876 
31,367 
134,876 
121,513 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
44,415 
44,415 
Obligations under finance leases and hire purchase contracts
10,195 
15,631 
Trade creditors
812 
76,545 
Taxes and social security
(9,280)
(10,178)
Other creditors
216,691 
137,042 
Accruals
4,282 
4,282 
267,115 
267,737 
8
Average number of employees
During the year the average number of employees was 4 (2024: 9).
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