REGISTERED NUMBER: 03271557 (England and Wales)

KEYTRACKER LIMITED

Unaudited Financial Statements for the Year Ended 30 April 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A J Slaney-Smith

SECRETARY:

Mrs K A Thacker

REGISTERED OFFICE:

3 Station Road

Rowley Regis

West Midlands

B65 0JY

REGISTERED NUMBER:

03271557 (England and Wales)

ACCOUNTANTS:

BK Plus Limited

59-61 Charlotte Street

St Pauls Square

Birmingham

West Midlands

B3 1PX

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

659,208

420,052

659,208

420,052

CURRENT ASSETS

Stocks

6,354

6,354

Debtors

6

1,015,400

1,024,802

Cash at bank

98,643

129,766

1,120,397

1,160,922

CREDITORS

Amounts falling due within one year

7

377,517

328,114

NET CURRENT ASSETS

742,880

832,808

TOTAL ASSETS LESS CURRENT LIABILITIES

1,402,088

1,252,860

CREDITORS

Amounts falling due after more than one year

8

-

12,778

NET ASSETS

1,402,088

1,240,082

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,401,988

1,239,982

1,402,088

1,240,082

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 8 October 2026 and were signed by:

A J Slaney-Smith - Director

1.	STATUTORY INFORMATION

Keytracker 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 2005, is being amortised evenly over its estimated useful life of five 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.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 28 (2025 - 25 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

and 30 April 2026

10,000

AMORTISATION

At 1 May 2025

and 30 April 2026

10,000

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

5.	TANGIBLE FIXED ASSETS

Improvements

Long

to

Plant and

leasehold

property

machinery

£

£

£

COST

At 1 May 2025

88,486

117,565

107,287

Additions

290,000

-

599

Disposals

-

-

-

At 30 April 2026

378,486

117,565

107,886

DEPRECIATION

At 1 May 2025

16,225

15,072

80,192

Charge for year

1,770

2,352

5,472

Eliminated on disposal

-

-

-

At 30 April 2026

17,995

17,424

85,664

NET BOOK VALUE

At 30 April 2026

360,491

100,141

22,222

At 30 April 2025

72,261

102,493

27,095

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 May 2025

50,362

357,026

720,726

Additions

474

18,291

309,364

Disposals

-

(22,078

)

(22,078

)

At 30 April 2026

50,836

353,239

1,008,012

DEPRECIATION

At 1 May 2025

40,378

148,807

300,674

Charge for year

1,542

55,856

66,992

Eliminated on disposal

-

(18,862

)

(18,862

)

At 30 April 2026

41,920

185,801

348,804

NET BOOK VALUE

At 30 April 2026

8,916

167,438

659,208

At 30 April 2025

9,984

208,219

420,052

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

567,257

350,758

Other debtors

417,404

622,779

Tax

24,984

24,984

Prepayments

5,755

26,281

1,015,400

1,024,802

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 9)

12,778

62,090

Trade creditors

154,444

112,900

Tax

68,572

13,628

Social security and other taxes

125,435

103,476

Other creditors

4,920

5,591

Accruals and deferred income

11,368

30,429

377,517

328,114

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 9)

-

12,778

9.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2026

2025

£

£

Net obligations repayable:

Within one year

12,778

62,090

Between one and five years

-

12,778

12,778

74,868

10.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

12,778

74,868

The bank overdraft is secured by a debenture over the freehold property of the company, all book debts and all other debts.

The CBILS loan is secured via government guarantee

The hire purchase liability is secured on the asset to which the finance relates.

11.	RELATED PARTY DISCLOSURES

At the balance sheet date £325,247 (2025: £327,247) was due from E Track Limited which is repayable upon demand.

At the balance sheet date £32,500 (2025: £nil) was due from ILockerz Limited which is repayable upon demand.

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr A Smith.