REGISTERED NUMBER: 07811408 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Premier Keyholding Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

S Cooke

REGISTERED OFFICE:

7-11

Minerva Road

London

NW10 6HJ

REGISTERED NUMBER:

07811408 (England and Wales)

ACCOUNTANTS:

Preston Accountants Limited.

Chartered Certified Accountants

1 Carlton Parade

Preston Road

Wembley

Middlesex

HA9 8NE

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

15,026

18,593

15,026

18,593

CURRENT ASSETS

Debtors

6

-

24,522

CREDITORS

Amounts falling due within one year

7

54,803

59,351

NET CURRENT LIABILITIES

(54,803

)

(34,829

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(39,777

)

(16,236

)

CREDITORS

Amounts falling due after more than one year

8

10,808

11,122

NET LIABILITIES

(50,585

)

(27,358

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(50,586

)

(27,359

)

SHAREHOLDERS' FUNDS

(50,585

)

(27,358

)

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 August 2026 and were signed by:

S Cooke - Director

1.	STATUTORY INFORMATION

Premier Keyholding Ltd 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 8 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

7,500

AMORTISATION

At 1 November 2024

and 31 October 2025

7,500

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

54,800

Additions

190

At 31 October 2025

54,990

DEPRECIATION

At 1 November 2024

36,207

Charge for year

3,757

At 31 October 2025

39,964

NET BOOK VALUE

At 31 October 2025

15,026

At 31 October 2024

18,593

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

-

24,522

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

16,994

141

Taxation and social security

18,493

25,216

Other creditors

19,316

33,994

54,803

59,351

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

10,808

11,122