REGISTERED NUMBER: 02695405 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Key Engineering & Hygiene Supplies

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Alan Keighley

Pauline Keighley

Sarah Keighley

Sophie Petrie

SECRETARY:

Pauline Keighley

REGISTERED OFFICE:

Chain Caul Way

Riversway

Preston

Lancashire

PR2 2YL

REGISTERED NUMBER:

02695405 (England and Wales)

ACCOUNTANTS:

Marshall Krysko Limited

70-72 Kirkgate

Silsden

West Yorkshire

BD20 0PA

FIXED ASSETS

Tangible assets

4

1,067,260

613,017

CURRENT ASSETS

Stocks

129,300

107,400

Debtors

5

288,102

372,833

Cash at bank and in hand

132,479

102,058

549,881

582,291

CREDITORS

Amounts falling due within one year

6

355,052

378,161

NET CURRENT ASSETS

194,829

204,130

TOTAL ASSETS LESS CURRENT LIABILITIES

1,262,089

817,147

CREDITORS

Amounts falling due after more than one year

7

(19,981

)

(22,724

)

PROVISIONS FOR LIABILITIES

(131,507

)

(17,568

)

NET ASSETS

1,110,601

776,855

CAPITAL AND RESERVES

Called up share capital

2,000

2,000

Revaluation reserve

9

457,587

107,458

Retained earnings

651,014

667,397

1,110,601

776,855

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 21 November 2025 and were signed on its behalf by:

Sarah Keighley - Director

1.	STATUTORY INFORMATION

Key Engineering & Hygiene Supplies 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.

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

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 etc

-

straight line over 3 years and 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.

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 19 (2024 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 October 2024

533,161

252,637

785,798

Additions

-

14,392

14,392

Disposals

-

(18,192

)

(18,192

)

Revaluations

466,839

-

466,839

At 30 September 2025

1,000,000

248,837

1,248,837

DEPRECIATION

At 1 October 2024

-

172,781

172,781

Charge for year

-

23,952

23,952

Eliminated on disposal

-

(15,156

)

(15,156

)

At 30 September 2025

-

181,577

181,577

NET BOOK VALUE

At 30 September 2025

1,000,000

67,260

1,067,260

At 30 September 2024

533,161

79,856

613,017

Freehold land and buildings are included at a valuation of £1,000,000 on the basis of current open market value. The valuation is provided by the directors and a professional valuation has not been undertaken.

The historical cost basis of freehold land and buildings is £425,703 (2024 - £425,703)

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

242,670

324,268

Other debtors

45,432

48,565

288,102

372,833

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

-

1,153

Hire purchase contracts and finance leases

11,274

10,252

Trade creditors

229,846

251,661

Taxation and social security

42,939

78,184

Other creditors

70,993

36,911

355,052

378,161

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts and finance leases

19,981

20,422

Other creditors

-

2,302

19,981

22,724

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Bank loans

-

1,153

Hire purchase contracts and finance leases

31,255

30,674

31,255

31,827

9.

RESERVES

Revaluation

reserve

£

At 1 October 2024

107,458

Fair value revaluation

350,129

At 30 September 2025

457,587