KEY-RESOURCE LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07053689

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		60,360		58,727

			60,360		58,727
CURRENT ASSETS
Debtors	6	4,810		4,803
Cash at bank and in hand		2,717		21,845

		7,527		26,648
Creditors: Amounts Falling Due Within One Year	7	(30,408 )		(37,082 )

NET CURRENT ASSETS (LIABILITIES)			(22,881 )		(10,434 )

TOTAL ASSETS LESS CURRENT LIABILITIES			37,479		48,293

Creditors: Amounts Falling Due After More Than One Year	8		(10,441 )		(17,616 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	10		(11,468 )		(11,158 )

NET ASSETS			15,570		19,519

CAPITAL AND RESERVES
Called up share capital	11		101		101
Profit and Loss Account			15,469		19,418

SHAREHOLDERS' FUNDS			15,570		19,519

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KEY-RESOURCE LIMITED

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Christopher Harding

Director

29/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

KEY-RESOURCE LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 07053689 . The registered office is 1 Salcombe Grove, Parklands, Swindon, Wiltshire, SN3 1ER.

2. Accounting Policies

2.1. Basis of Preparation of 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.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,

value added tax and other sales taxes.

Revenue is recognised for the provision of services as the contractual activity progresses.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly

over its estimated useful life of five years.

2.5. Tangible Fixed Assets and Depreciation

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

Plant & Machinery	25% on cost
Motor Vehicles	25% on reducing balance
Computer Equipment	25% on cost

2.6. Leasing and Hire Purchase Contracts

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.7. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained

Earnings, 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

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KEY-RESOURCE LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 February 2025	25,000

As at 31 January 2026	25,000

Amortisation
As at 1 February 2025	25,000

As at 31 January 2026	25,000

Net Book Value
As at 31 January 2026	-

As at 1 February 2025	-

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 February 2025	87,396	52,192	3,158	142,746
Additions	24,750	-	-	24,750
Disposals	(21,750 )	-	-	(21,750 )

As at 31 January 2026	90,396	52,192	3,158	145,746

Depreciation
As at 1 February 2025	51,876	28,985	3,158	84,019
Provided during the period	(734 )	2,101	-	1,367

As at 31 January 2026	51,142	31,086	3,158	85,386

Net Book Value
As at 31 January 2026	39,254	21,106	-	60,360

As at 1 February 2025	35,520	23,207	-	58,727

6. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	4,810	4,803

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KEY-RESOURCE LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	18,203	15,570
Bank loans and overdrafts	1,554	4,685
Other creditors	1,461	3,222
Taxation and social security	9,190	13,605

	30,408	37,082

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	10,441	16,161
Bank loans	-	1,455

	10,441	17,616

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	18,203	15,570
Later than one year and not later than five years	10,441	16,161

	28,644	31,731

	28,644	31,731

10. Deferred Taxation

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.

	2026	2025
	£	£
Other timing differences	11,468	11,158

11. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	101	101

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