REGISTERED NUMBER: 09813850 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

KEYSTONE VALE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

F Chimento

REGISTERED OFFICE:

5 Kapelle Close

Melton Mowbray

Leicestershire

LE13 1UX

REGISTERED NUMBER:

09813850 (England and Wales)

ACCOUNTANTS:

TC Group

31 High View Close

Hamilton Office Park

Leicester

Leicestershire

LE4 9LJ

FIXED ASSETS

Tangible assets

4

9,935

11,887

CURRENT ASSETS

Stocks and work in progress

1,237,074

1,474,532

Debtors

5

2,609

14,685

Cash at bank

54,437

164,330

1,294,120

1,653,547

CREDITORS

Amounts falling due within one year

6

1,131,499

1,110,201

NET CURRENT ASSETS

162,621

543,346

TOTAL ASSETS LESS CURRENT LIABILITIES

172,556

555,233

CREDITORS

Amounts falling due after more than one year

7

(96,042

)

(583,416

)

PROVISIONS FOR LIABILITIES

(895

)

(1,034

)

NET ASSETS/(LIABILITIES)

75,619

(29,217

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

75,519

(29,317

)

75,619

(29,217

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 30 July 2026 and were signed by:

F Chimento - Director

1.	STATUTORY INFORMATION

Keystone Vale 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.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks and work in progress to their present location and condition.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 November 2024

38,022

878

38,900

Additions

1,041

315

1,356

At 31 October 2025

39,063

1,193

40,256

DEPRECIATION

At 1 November 2024

26,440

573

27,013

Charge for year

3,111

197

3,308

At 31 October 2025

29,551

770

30,321

NET BOOK VALUE

At 31 October 2025

9,512

423

9,935

At 31 October 2024

11,582

305

11,887

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

£

Trade debtors

-

594

Other debtors

2,609

14,091

2,609

14,685

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

£

Trade creditors

2,807

33,838

Taxation and social security

21,450

907

Other creditors

1,107,242

1,075,456

1,131,499

1,110,201

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/10/25

31/10/24

£

£

Bank loans

96,042

583,416

8.	RELATED PARTY DISCLOSURES

Included in other creditors is a loan by the director of the company. The amount outstanding at the year end was £1,098,212 (2024 - £1,072,050) and is payable on demand. The loan does not attract interest.