REGISTERED NUMBER: 07895774 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

KEYFLOW (UK) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr C W Price

Mr P Hunt

REGISTERED OFFICE:

7 Rockfield Business Park

Old Station Drive, Leckhampton

Cheltenham

Gloucestershire

GL53 0AN

REGISTERED NUMBER:

07895774 (England and Wales)

ACCOUNTANTS:

Kingscott Dix (Cheltenham) Limited

7 Rockfield Business Park

Old Station Drive

Leckhampton

Cheltenham

GL53 0AN

FIXED ASSETS

Intangible assets

4

5,706

7,163

Tangible assets

5

97,977

94,808

103,683

101,971

CURRENT ASSETS

Stocks

332,629

361,070

Debtors

6

1,580,611

660,893

Cash at bank and in hand

127

285,987

1,913,367

1,307,950

CREDITORS

Amounts falling due within one year

7

(1,576,511

)

(761,676

)

NET CURRENT ASSETS

336,856

546,274

TOTAL ASSETS LESS CURRENT LIABILITIES

440,539

648,245

CREDITORS

Amounts falling due after more than one year

8

(61,128

)

(60,597

)

NET ASSETS

379,411

587,648

CAPITAL AND RESERVES

Called up share capital

1,236

1,236

Share premium

139,627

139,627

Retained earnings

238,548

446,785

SHAREHOLDERS' FUNDS

379,411

587,648

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 October 2026 and were signed on its behalf by:

Mr C W Price - Director

Mr P Hunt - Director

1.	STATUTORY INFORMATION

Keyflow (UK) 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.

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.

Significant judgements and estimates

The directors are of the opinion that no significant judgements or estimations have been used in preparing the financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Computer software is being amortised evenly over its estimated useful life of four years.

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

-

at varying rates on cost

Fixtures and fittings

-

15% on cost

Motor vehicles

-

25% on cost

Computers and IT

-

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 Profit and loss account, 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.

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.

Financial instruments

The company has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2025 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 February 2025

19,027

Additions

3,300

At 31 January 2026

22,327

AMORTISATION

At 1 February 2025

11,864

Charge for year

4,757

At 31 January 2026

16,621

NET BOOK VALUE

At 31 January 2026

5,706

At 31 January 2025

7,163

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computers

machinery

fittings

vehicles

and IT

Totals

£

£

£

£

£

COST

At 1 February 2025

76,952

7,900

127,733

14,927

227,512

Additions

10,209

-

41,598

1,143

52,950

At 31 January 2026

87,161

7,900

169,331

16,070

280,462

DEPRECIATION

At 1 February 2025

60,447

5,100

54,817

12,340

132,704

Charge for year

13,307

584

34,127

1,763

49,781

At 31 January 2026

73,754

5,684

88,944

14,103

182,485

NET BOOK VALUE

At 31 January 2026

13,407

2,216

80,387

1,967

97,977

At 31 January 2025

16,505

2,800

72,916

2,587

94,808

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,527,258

616,378

Other debtors and prepayments

43,054

35,210

VAT

10,299

9,305

1,580,611

660,893

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

140,867

10,000

Hire purchase contracts

25,302

16,302

Trade creditors

627,490

408,310

Amounts owed to group undertakings

28,000

-

Tax

55,974

80,289

Social security and other taxes

68,844

14,131

Other creditors

604,306

190,558

Accrued expenses

25,728

42,086

1,576,511

761,676

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

-

4,167

Hire purchase contracts

61,128

56,430

61,128

60,597

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Keyflow Holding Group Ltd.

The ultimate controlling party is Mr C W Price.