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Company No: 03446142 (England and Wales)

# THE KEYBOARD COMPANY (UK) LIMITED

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

THE KEYBOARD COMPANY (UK) LIMITED

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

THE KEYBOARD COMPANY (UK) LIMITED

## BALANCE SHEET

As at 31 December 2025
THE KEYBOARD COMPANY (UK) LIMITED

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 22,102 |  | 28,275
|  | 22,102 |  | 28,275
Current assets |  |  |  |
Stocks |  | 1,016,281 |  | 948,008
Debtors | 4 | 98,600 |  | 185,112
Cash at bank and in hand |  | 1,076,830 |  | 1,115,097
|  | 2,191,711 |  | 2,248,217
Creditors: amounts falling due within one year | 5, 7 | ( 109,579) |  | ( 159,430)
Net current assets |  | 2,082,132 |  | 2,088,787
Total assets less current liabilities |  | 2,104,234 |  | 2,117,062
Net assets |  | 2,104,234 |  | 2,117,062
Capital and reserves |  |  |  |
Called-up share capital | 6 | 11,250 |  | 11,250
Profit and loss account |  | 2,092,984 |  | 2,105,812
Total shareholders' funds |  | 2,104,234 |  | 2,117,062

For the financial year ending 31 December 2025 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 financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of The Keyboard Company (UK) Limited (registered number: 03446142) were approved and authorised for issue by the Board of Directors on 13 April 2026. They were signed on its behalf by:

B M J Whiting Director |

THE KEYBOARD COMPANY (UK) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
THE KEYBOARD COMPANY (UK) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

The Keyboard Company (UK) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Hitchcock House Hilltop Park, Devizes Road, Salisbury, SP3 4UF, United Kingdom. The principal place of business is 8 Canal Ironworks, Hope Mills, Stroud, Gloucestershire, GL5 2SH.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

##### Turnover

Turnover represents amounts chargeable, net of value added tax, in respect of the sale of goods and services to customers.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | 10 years straight line
Leasehold improvements | 25 % reducing balance
Fixtures and fittings | 25 % reducing balance
Computer equipment | 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Stocks

Stocks are stated at the lower of cost and net realisable value, after due regard for obsolete and slow movings stocks. Net realisable value is based on selling price less anticipated costs to completion and selling costs.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

##### Defined contribution pension obligation

Defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for the service, the excess is recognised as a prepayment.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 9 |  | 9

#### 3. Tangible assets

| Land and buildings |  | Leasehold improve- ments |  | Fixtures and fittings |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 January 2025 | 31,798 |  | 43,263 |  | 15,681 |  | 34,360 |  | 125,102
Disposals | 0 |  | 0 |  | ( 15,681) |  | 0 |  | ( 15,681)
At 31 December 2025 | 31,798 |  | 43,263 |  | 0 |  | 34,360 |  | 109,421
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 January 2025 | 13,146 |  | 41,435 |  | 15,681 |  | 26,565 |  | 96,827
Charge for the financial year | 3,767 |  | 457 |  | 0 |  | 1,949 |  | 6,173
Disposals | 0 |  | 0 |  | ( 15,681) |  | 0 |  | ( 15,681)
At 31 December 2025 | 16,913 |  | 41,892 |  | 0 |  | 28,514 |  | 87,319
Net book value |  |  |  |  |  |  |  |  |
At 31 December 2025 | 14,885 |  | 1,371 |  | 0 |  | 5,846 |  | 22,102
At 31 December 2024 | 18,652 |  | 1,828 |  | 0 |  | 7,795 |  | 28,275

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 42,390 |  | 75,922
Amounts owed by directors | 30,129 |  | 5,619
Prepayments | 26,081 |  | 103,571
| 98,600 |  | 185,112

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 40,900 |  | 65,899
Amounts owed to directors | 36,736 |  | 40,917
Accruals | 5,700 |  | 7,374
Taxation and social security | 20,349 |  | 39,875
Other creditors | 5,894 |  | 5,365
| 109,579 |  | 159,430

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
22,500 Ordinary shares of £ 0.50 each | 11,250 |  | 11,250

#### 7. Related party transactions

B M J Whiting

| 2025 |  | 2024
| £ |  | £
Balance as at 1 January | 5,619 |  | (1,686)
Advances | 32,010 |  | 7,305
Repayments | (7,500) |  | 0
| 30,129 |  | 5,619

The outstanding loan is subject to interest at the HMRC official rate, unsecured, and repayable on demand.