REGISTERED NUMBER: 06857865 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

KEYMT INSTALLATION LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M J Bamber

Ms Q Liying

REGISTERED OFFICE:

82 Bison Place

Moss Side Industrial Estate

Leyland

Lancashire

PR26 7QR

REGISTERED NUMBER:

06857865 (England and Wales)

ACCOUNTANTS:

Wallwork Nelson & Johnson

Chandler House

7 Ferry Road Office Park

Riversway

Preston

Lancashire

PR2 2YH

FIXED ASSETS

Intangible assets

4

447,867

540,368

Tangible assets

5

780,521

977,774

1,228,388

1,518,142

CURRENT ASSETS

Stocks

6

30,000

30,000

Debtors

7

535,638

699,217

Cash at bank and in hand

122,846

77,726

688,484

806,943

CREDITORS

Amounts falling due within one year

8

737,472

612,699

NET CURRENT (LIABILITIES)/ASSETS

(48,988

)

194,244

TOTAL ASSETS LESS CURRENT LIABILITIES

1,179,400

1,712,386

CREDITORS

Amounts falling due after more than one year

9

(645,350

)

(524,035

)

PROVISIONS FOR LIABILITIES

12

(152,297

)

(200,095

)

NET ASSETS

381,753

988,256

CAPITAL AND RESERVES

Called up share capital

13

990

990

Capital redemption reserve

10

10

Retained earnings

380,753

987,256

SHAREHOLDERS' FUNDS

381,753

988,256

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 23 October 2026 and were signed on its behalf by:

M J Bamber - Director

1.	STATUTORY INFORMATION

Keymt Installation 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents net invoiced sales of goods, excluding value added tax.

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.

Development costs are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

10% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Going concern

The directors believe that the company has sufficient trade and financial resources to continue in operational existence for the foreseeable future. Thus the going concern basis of accounting in preparing the annual financial statements has been adopted.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2025 - 28 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

and 31 March 2026

925,011

AMORTISATION

At 1 April 2025

384,643

Charge for year

92,501

At 31 March 2026

477,144

NET BOOK VALUE

At 31 March 2026

447,867

At 31 March 2025

540,368

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Aircraft

machinery

fittings

£

£

£

COST OR VALUATION

At 1 April 2025

790,000

957,304

45,394

Additions

-

69,995

-

Impairments

(190,000

)

-

-

At 31 March 2026

600,000

1,027,299

45,394

DEPRECIATION

At 1 April 2025

-

909,726

38,797

Charge for year

-

20,021

1,340

At 31 March 2026

-

929,747

40,137

NET BOOK VALUE

At 31 March 2026

600,000

97,552

5,257

At 31 March 2025

790,000

47,578

6,597

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST OR VALUATION

At 1 April 2025

382,811

62,608

2,238,117

Additions

-

1,153

71,148

Impairments

-

-

(190,000

)

At 31 March 2026

382,811

63,761

2,119,265

DEPRECIATION

At 1 April 2025

252,660

59,160

1,260,343

Charge for year

54,770

2,270

78,401

At 31 March 2026

307,430

61,430

1,338,744

NET BOOK VALUE

At 31 March 2026

75,381

2,331

780,521

At 31 March 2025

130,151

3,448

977,774

Cost or valuation at 31 March 2026 is represented by:

Fixtures

Plant and

and

Aircraft

machinery

fittings

£

£

£

Valuation in 2023

69,855

-

-

Valuation in 2026

(190,000

)

-

-

Cost

720,145

1,027,299

45,394

600,000

1,027,299

45,394

Motor

Computer

vehicles

equipment

Totals

£

£

£

Valuation in 2023

-

-

69,855

Valuation in 2026

-

-

(190,000

)

Cost

382,811

63,761

2,239,410

382,811

63,761

2,119,265

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST OR VALUATION

At 1 April 2025

and 31 March 2026

20,995

79,410

100,405

DEPRECIATION

At 1 April 2025

5,599

3,956

9,555

Charge for year

4,199

-

4,199

At 31 March 2026

9,798

3,956

13,754

NET BOOK VALUE

At 31 March 2026

11,197

75,454

86,651

At 31 March 2025

15,396

75,454

90,850

6.

STOCKS

31/3/26

31/3/25

£

£

Stocks

30,000

30,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade debtors

95,724

203,936

Amounts owed by group undertakings

60,403

-

Other debtors

207,101

6,754

Directors' current accounts

6,251

322,734

Prepayments and accrued income

166,159

165,793

535,638

699,217

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Bank loans and overdrafts (see note 10)

40,290

72,500

Other loans (see note 10)

266,587

256,390

Hire purchase contracts

48,880

42,782

Trade creditors

162,251

67,977

Tax

-

45,647

Social security and other taxes

142,873

59,949

Other creditors

43,742

35,421

Directors' current accounts

-

27

Accrued expenses

32,849

32,006

737,472

612,699

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/26

31/3/25

£

£

Bank loans (see note 10)

180,244

6,875

Other loans (see note 10)

335,496

407,734

Hire purchase contracts

129,610

109,426

645,350

524,035

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

25,749

-

Other loans more 5yrs instal

184,403

220,884

210,152

220,884

10.

LOANS

An analysis of the maturity of loans is given below:

31/3/26

31/3/25

£

£

Amounts falling due within one year or on demand:

Bank loans

40,290

72,500

Other loans

266,587

256,390

306,877

328,890

Amounts falling due between one and two years:

Bank loans - 1-2 years

38,624

6,875

Other loans - 1-2 years

62,678

59,994

101,302

66,869

31/3/26

31/3/25

£

£

Amounts falling due between two and five years:

Bank loans - 2-5 years

115,871

-

Other loans - 2-5 years

88,415

126,856

204,286

126,856

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

25,749

-

Other loans more 5yrs instal

184,403

220,884

210,152

220,884

11.	SECURED DEBTS

The following secured debts are included within creditors:

31/3/26

31/3/25

£

£

Hire purchase contracts

178,490

152,208

Aviation loan

344,084

370,182

522,574

522,390

12.	PROVISIONS FOR LIABILITIES

31/3/26

31/3/25

£

£

Deferred tax

152,297

200,095

Deferred

tax

£

Balance at 1 April 2025

200,095

Credit to Income Statement during year

(47,798

)

Balance at 31 March 2026

152,297

13.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/3/26

31/3/25

value:

£

£

990

Ordinary

£1

990

990

14.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

31/3/26

31/3/25

£

£

M J Bamber

Balance outstanding at start of year

146,677

69,889

Amounts advanced

63,312

126,197

Amounts repaid

(203,738

)

(49,409

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

6,251

146,677

Mrs A J Bamber

Balance outstanding at start of year

176,056

104,906

Amounts advanced

47,150

125,460

Amounts repaid

(83,722

)

(54,310

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

139,484

176,056

The amount payable by Mrs A J Bamber has been represented within Other Debtors due to resigning as a Director in the year.

The loans are repayable on demand and interest has been charged at 3.75%.

15.	RELATED PARTY DISCLOSURES

During the year the following company was considered to be a related party, being under the common control of Keymt Installation Limited:

Keymt LLC USA

As at 31 March 2026, Keymt LLC USA owed the company £60,403 (2025: £Nil)

All amounts are repayable on demand and no interest has been charged.