Company Registration No. 08684418 (England and Wales)
KEYRUS GROUP LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
KEYRUS GROUP LIMITED
CONTENTS
Page
Company information
Statement of financial position
1
Notes to the financial statements
2 - 4
KEYRUS GROUP LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
-
-
Creditors: amounts falling due within one year
4
(13,422)
(13,422)
Net current liabilities
(13,422)
(13,422)
Capital and reserves
Called up share capital
5
2,381
2,381
Profit and loss reserves
(15,803)
(15,803)
Total equity
(13,422)
(13,422)

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 16 July 2026 and are signed on its behalf by:
Mr M Stukkens
Director
Company registration number 08684418 (England and Wales)
KEYRUS GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Keyrus Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is One Canada Square, Canary Wharf, London, E14 5AA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. No cash flow statement has been presented for the company.

The company is itself a subsidiary company and is exempt from the requirement to prepare group accounts by virtue of section 401 of the Companies Act 2006. These financial statements therefore present information about the company as an individual undertaking and not about its group.

1.2
Going concern

Despite the fact that current liabilities exceed current assets by £13,422, the director believes that the true parent company, Keyrus SA will provide any necessary financial support to the company to meet its liabilities as they fall due for the foreseeable future.

In view of the above, the Directors believe that it is appropriate to prepare the financial statements on a going concern basis, however a material uncertainty exists that may cast significant doubt on the company's ability to continue as a going concern.

1.3
Profit and loss account

The company has not traded during the year or the preceding financial period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

KEYRUS GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.6

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
3
Investments

The company has a subsidiary undertaking with the value of £nil relating to the 100% ordinary shares owned in Keyrus Ltd. The subsidiary was incorporated in the United Kingdom and its principal activity is that of IT Consultants. The nominal value of the ordinary shares is £3,153.

The registered office address of the above undertaking is One Canada Square, Canary Wharf, London, E14 5AA.

KEYRUS GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
4
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
772
772
Accruals and deferred income
12,650
12,650
13,422
13,422

The financial liabilities above are all held at amortized cost.

5
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
2,381
2,381
2,381
2,381
6
Related party transactions

The company is ultimately a wholly owned subsidiary of Keyrus SA. Accordingly, the company has taken advantage of the exemption available under section 33 of FRS 102 from disclosing transactions with members of Keyrus group.

7
Ultimate controlling party

The company's immediate parent company is Keyrus SA and its controlling party is K Eagle Investment SAS which is also the ultimate parent company and controlling party. K Eagle Investment SAS is incorporated and registered in France.

Copies of the parent's financial statements may be obtained from Keyrus SA 155, rue Anatole France, 92593 Levallois-Perret, France.

K Eagle Investment SAS is the smallest and largest group for which group financial statements have been prepared, in which the company is consolidated

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