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Company Registration No. 04819163 (England and Wales)
Advanced Keys Limited Unaudited accounts for the year ended 30 June 2025
Advanced Keys Limited Company Information for the year ended 30 June 2025
Directors
Greg Chambers Barry Boustead
Company Number
04819163 (England and Wales)
Registered Office
Unit D1, OYO Business Park 187 Park Lane Birmingham B35 6AN
Accountants
Debbie Howard 12 Plantation Drive Sutton Coldfield West Midlands B75 7JQ
- 2 -
Advanced Keys Limited Statement of financial position as at 30 June 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
5,021 
6,079 
Tangible assets
3,452 
4,349 
8,473 
10,428 
Current assets
Inventories
211,104 
194,262 
Debtors
50,204 
93,235 
Cash at bank and in hand
83,353 
75,370 
344,661 
362,867 
Creditors: amounts falling due within one year
(119,757)
(47,284)
Net current assets
224,904 
315,583 
Total assets less current liabilities
233,377 
326,011 
Provisions for liabilities
Deferred tax
(1,610)
(1,981)
Net assets
231,767 
324,030 
Capital and reserves
Called up share capital
65 
90 
Capital redemption reserve
55 
30 
Profit and loss account
231,647 
323,910 
Shareholders' funds
231,767 
324,030 
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 18 November 2025 and were signed on its behalf by
Greg Chambers Director Company Registration No. 04819163
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Advanced Keys Limited Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
Advanced Keys Limited is a private company, limited by shares, registered in England and Wales, registration number 04819163. The registered office is Unit D1, OYO Business Park, 187 Park Lane, Birmingham, B35 6AN.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives: Plant & Machinery over 4 years
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Advanced Keys Limited Notes to the Accounts for the year ended 30 June 2025
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Share Buy-back
On 4th September 2024 the Company resolved to purchase 30 of it's own £1 Ordinary shares from resigned Director - Kim Stainer The total price to be paid was £105,000 and this purchase was made out of distributable profits and paid in 3 installments out of cash reserves Year ended 30.06.25 Payment 1 of £70,000 was paid on 04.09.24 for 20 shares Payment 2 of £17,500 was paid on 31.01.25 for 5 shares Stamp Duty and Legal Fees of £440 and £2417.50 respectively were deducted from distributable profits Year ended 30.06.26 Payment 3 of £17,500 was paid on 31.07.25 for 5 shares
4
Intangible fixed assets
Other 
£ 
Cost
At 1 July 2024
7,400 
At 30 June 2025
7,400 
Amortisation
At 1 July 2024
1,321 
Charge for the year
1,058 
At 30 June 2025
2,379 
Net book value
At 30 June 2025
5,021 
At 30 June 2024
6,079 
The Directors have indicated a useful life of 7 years for a website shown as an intangible asset
- 5 -
Advanced Keys Limited Notes to the Accounts for the year ended 30 June 2025
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 July 2024
29,412 
Additions
350 
At 30 June 2025
29,762 
Depreciation
At 1 July 2024
25,063 
Charge for the year
1,247 
At 30 June 2025
26,310 
Net book value
At 30 June 2025
3,452 
At 30 June 2024
4,349 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
43,882 
32,834 
Accrued income and prepayments
5,068 
60,214 
Other debtors
1,254 
187 
50,204 
93,235 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
18,536 
5,280 
Trade creditors
48,864 
36,005 
Taxes and social security
10,743 
3,707 
Proposed dividends
40,000 
- 
Other creditors
155 
445 
Accruals
1,459 
1,847 
119,757 
47,284 
8
Operating lease commitments
2025 
2024 
£ 
£ 
At 30 June 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
4,309 
4,309 
Later than one year and not later than five years
17,238 
17,238 
Later than five years
4,310 
8,619 
25,857 
30,166 
- 6 -
Advanced Keys Limited Notes to the Accounts for the year ended 30 June 2025
9
Average number of employees
During the year the average number of employees was 6 (2024: 5).
- 7 -