Chainkey Limited 31/01/2026 iXBRL

Company registration number: 05007210

Chainkey Limited

Unaudited filleted financial statements

31 January 2026

Chainkey Limited

Contents

Directors and other information

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Chainkey Limited

Directors and other information


	Directors	Mr A C Gokani
		Mr K Gokani


	Secretary	A C Gokani


	Company number	05007210


	Registered office	Amba House, 4th Floor
		15 College Road
		Harrow, Middlesex
		HA1 1BA


	Accountants	Nagle James Associates Limited
		Amba House, 4th Floor Kings Suite
		15 College Road
		Harrow
		Middlesex
		HA1 1BA

Chainkey Limited

Statement of financial position

31 January 2026

		2026		2025
	Note	£	£	£	£

Current assets
Debtors	5	85,429		195,000
Cash at bank and in hand		107,773		2,670
		_______		_______
		193,202		197,670
Creditors: amounts falling due
within one year	6	( 23,650)		( 22,800)
		_______		_______
Net current assets			169,552		174,870
			_______		_______
Total assets less current liabilities			169,552		174,870

Creditors: amounts falling due
after more than one year	7		( 1,555,231)		( 1,460,310)
			_______		_______
Net liabilities			( 1,385,679)		( 1,285,440)
			_______		_______

Capital and reserves
Called up share capital			1,098		1,098
Profit and loss account	8		( 1,386,777)		( 1,286,538)
			_______		_______
Shareholders deficit			( 1,385,679)		( 1,285,440)
			_______		_______

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 28 April 2026 , and are signed on behalf of the board by:

Mr A C Gokani

Director

Company registration number: 05007210

Chainkey Limited

Statement of changes in equity

Year ended 31 January 2026

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 February 2024	1,098	( 1,200,368)	( 1,199,270)

Loss for the year		( 86,170)	( 86,170)
	_______	_______	_______
Total comprehensive income for the year	-	( 86,170)	( 86,170)

	_______	_______	_______
At 31 January 2025 and 1 February 2025	1,098	( 1,286,538)	( 1,285,440)

Loss for the year		( 100,239)	( 100,239)
	_______	_______	_______
Total comprehensive income for the year	-	( 100,239)	( 100,239)

	_______	_______	_______
At 31 January 2026	1,098	( 1,386,777)	( 1,385,679)
	_______	_______	_______

Chainkey Limited

Notes to the financial statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Chainkey Limited, Amba House, 4th Floor, 15 College Road, Harrow, Middlesex, HA1 1BA.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

4. Investments

Shares in group undertakings

£

Cost

Additions -

_______ |

At 1 February 2025 and 31 January 2026 -

_______ |

Carrying amount

At 31 January 2026 -

_______ |

At 31 January 2025 -

_______ |

On 17 February 2022, Novaplace Properties Limited became an associate and it became a wholly owned subsidiary on 1 April 2023 of this company. The shares were transferred at Nil value.

5. Debtors

	2026	2025
	£	£
Amounts owed by group undertakings	85,000	20,000
Other debtors	429	175,000
	_______	_______
	85,429	195,000
	_______	_______

6. Creditors: amounts falling due within one year

	2026	2025
	£	£
Accruals and deferred income	1,750	900
Director loan accounts	21,900	21,900
	_______	_______
	23,650	22,800
	_______	_______

Loan from director is interest free, unsecured and repayable on demand.

7. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Other creditors	1,555,231	1,460,310
	_______	_______

Other creditors also includes unsecured loans from Gokani Rubins Pty Limited Vishram Trust £777,615 (2025 - £730,155) and Gokani Rubins Pty Limited Gokani Family Trust £777,615 (2025 - £730,155), both of whom are shareholders of the company. These loans have no fixed repayment terms. Interest is charged on these loans at the rate of 6.5% per annum on the cumulative balance outstanding at the end of the previous year.

8. Reserves

Called-up share capital – represents the nominal value of shares that have been issued.Profit and loss account – includes all current and prior period retained profits and losses.

9. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2026
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr A C Gokani	( 21,900)	-	( 21,900)
		_______	_______	_______

2025
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr A C Gokani	( 117,400)	95,500	( 21,900)
		_______	_______	_______

10. Going Concern

The company has continued support from the shareholders based on that the accounts have been prepared on a going concern basis.