For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 Companies Act 2006 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.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Key Line Consulting Limited is a private company limited by shares incorporated in England and Wales. The registered office is 7 Waterside Court, St. Helens, England, WA9 1UA.

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 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts 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 financial statements have been prepared on a going concern basis, the validity of which depends upon future profitable trading, and the support of the directors. Should the company be unable to continue trading, adjustments would be necessary to reduce the value of the assets to their recoverable amounts, to provide for further liabilities which might arise and to reclassify fixed assets as current assets.true

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates..

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

The tax expense represents the sum of the tax currently payable and deferred tax.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements. The deferred tax has not been discounted.

Deferred tax is measured using the tax rates and laws that have been enacted or substantially enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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

Although the financial statements show net current liabilities of £10,009 (2024 £4,454) and net liabilities of £10,015 (2023 £4,460), the directors are of the opinion that the financial statements can be prepared on the going concern basis, on the grounds that the company will continue to receive support from the directors and will trade profitably in the future.