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Registered number: 12316073
Keylink Transport Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Ash & Associates
Chartered Accountants
1st Floor, 1A Leadenhall Market
London
EC3V 1LR
Keylink Transport Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Keylink Transport Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 12316073

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 17,536 |  | 40,750
|  |  | 17,536 |  | 40,750
CURRENT ASSETS
Debtors | 6 | 359,965 |  | 321,093 |
Cash at bank and in hand |  | 1,346 |  | 7,750 |
|  | 361,311 |  | 328,843 |
Creditors: Amounts Falling Due Within One Year | 7 | (346,470 ) |  | (316,896 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 14,841 |  | 11,947
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 32,377 |  | 52,697
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (27,174 ) |  | (52,355 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 11 |  | (4,384 ) |  | -
NET ASSETS |  |  | 819 |  | 342
CAPITAL AND RESERVES
Called up share capital | 12 |  | 10 |  | 10
Profit and Loss Account |  |  | 809 |  | 332
SHAREHOLDERS' FUNDS |  |  | 819 |  | 342

Page 1
Page 2
Keylink Transport Limited
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

MR DANIEL FRECKLETON Director
19th August 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Keylink Transport Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Keylink Transport Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12316073 . The registered office is Unit 104, Access Beckenham, Unit 1 Croydon Rd Industrial Estate, Tannery Close, Beckenham, Kent, BR3 4BY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue from the rendering of services.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | 25% straight line

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
Keylink Transport Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2024: 1)
1 1
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 December 2024 | 11,750
As at 30 November 2025 | 11,750
Amortisation
As at 1 December 2024 | 11,750
As at 30 November 2025 | 11,750
Net Book Value
As at 30 November 2025 | -
As at 1 December 2024 | -

5. Tangible Assets

| Motor Vehicles
--- | ---
| £
Cost
As at 1 December 2024 | 176,110
Disposals | (15,749 )
As at 30 November 2025 | 160,361
Depreciation
As at 1 December 2024 | 135,360
Provided during the period | 23,214
Disposals | (15,749 )
As at 30 November 2025 | 142,825
Net Book Value
As at 30 November 2025 | 17,536
As at 1 December 2024 | 40,750

Page 4
Page 5
Keylink Transport Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 70,055 |  | 69,188
Other debtors | 72,574 |  | 62,984
Director's loan account | 217,336 |  | 188,921
| 359,965 |  | 321,093

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 25,232 |  | 28,632
Trade creditors | 11,862 |  | 15,800
Bank loans and overdrafts | - |  | 10,304
Corporation tax | 132,534 |  | 97,754
VAT | 175,092 |  | 140,015
Other creditors | - |  | 22,641
Accruals and deferred income | 1,750 |  | 1,750
| 346,470 |  | 316,896

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 16,870 |  | 42,103
Bank loans | 10,304 |  | 10,252
| 27,174 |  | 52,355

9. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 42,102 |  | 70,735
Bank loans and overdrafts | 10,304 |  | 10,252

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 25,232 |  | 28,632
Later than one year and not later than five years | 16,870 |  | 42,103
| 42,102 |  | 70,735
| 42,102 |  | 70,735

Page 5
Page 6
Keylink Transport Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
11. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 4,384 |  | -

12. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 December 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 November 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
MR DANIEL FRECKLETON | 188,921 | 28,415 | - | - | 217,335

The above loan is unsecured, interest free and repayable on demand.
14. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 79,000 |  | 61,941

Page 6