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REGISTERED NUMBER: SC789737 (Scotland)








































DOR Lifestyle Ltd

Unaudited Financial Statements

for the period

17th November 2023 to 31st January 2025






DOR Lifestyle Ltd (Registered number: SC789737)






Contents of the Financial Statements
for the period 17th November 2023 to 31st January 2025




Page

Company information 1

Balance sheet 2

Notes to the financial statements 3 to 5


DOR Lifestyle Ltd

Company Information
for the period 17th November 2023 to 31st January 2025







Directors: J A Blackwell
Mrs W E Dryerre





Secretary: J A Blackwell





Registered office: 38 Woodmarket
Kelso
Roxburghshire
TD5 7AX





Registered number: SC789737 (Scotland)





Accountants: Rennie Welch LLP
Academy House
Shedden Park Road
Kelso
Roxburghshire
TD5 7AL

DOR Lifestyle Ltd (Registered number: SC789737)

Balance Sheet
31st January 2025

Notes £    £   
Fixed assets
Tangible assets 4 10,494

Current assets
Stocks 35,647
Debtors 5 4,764
Cash at bank and in hand 1,109
41,520
Creditors
Amounts falling due within one year 6 69,585
Net current liabilities (28,065 )
Total assets less current liabilities (17,571 )

Provisions for liabilities 1,994
Net liabilities (19,565 )

Capital and reserves
Called up share capital 100
Retained earnings (19,665 )
(19,565 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st January 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st January 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2nd April 2025 and were signed on its behalf by:




J A Blackwell - Director


DOR Lifestyle Ltd (Registered number: SC789737)

Notes to the Financial Statements
for the period 17th November 2023 to 31st January 2025

1. Statutory information

DOR Lifestyle Ltd is a private company, limited by shares , registered in Scotland. 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.

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 arising from the sale of goods is recognised when the significant risks and rewards of ownership have passed to the buyer.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Equipment, fixtures & fittings - 10% on cost
Office equipment - 25% on cost

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

Stocks
Stock is valued at the lower of cost and estimated selling price less costs to sell. Cost includes a relevant proportion of overheads according to the stage of completion.

Financial instruments
The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, accruals, other loans and directors' loans.

Directors' loans (being repayable on demand), trade debtors, trade creditors, other loans and accruals are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

Taxation
Taxation for the period 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 balance sheet date.


DOR Lifestyle Ltd (Registered number: SC789737)

Notes to the Financial Statements - continued
for the period 17th November 2023 to 31st January 2025

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

Provisions
Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

Employee benefits
Short term employee benefits, including holiday pay, are recognised as an expense in the Statement of Income and Retained Earnings in the period in which they are incurred.

Going concern
Due to this being the first period of trading, the company has incurred some initial set up costs which has resulted in a deficit on the balance sheet. The company currently relies on the support of its shareholders which has been confirmed for a period of at least 12 months from the approval of the financial statements. Accordingly the directors have prepared the financial statements on the going concern basis.

3. Employees and directors

The average number of employees during the period was 1 .

4. Tangible fixed assets
Equipment,
fixtures Office
& fittings equipment Totals
£    £    £   
Cost
Additions 9,400 2,598 11,998
At 31st January 2025 9,400 2,598 11,998
Depreciation
Charge for period 854 650 1,504
At 31st January 2025 854 650 1,504
Net book value
At 31st January 2025 8,546 1,948 10,494

DOR Lifestyle Ltd (Registered number: SC789737)

Notes to the Financial Statements - continued
for the period 17th November 2023 to 31st January 2025

5. Debtors: amounts falling due within one year
£   
Trade debtors 637
Other debtors 4,127
4,764

6. Creditors: amounts falling due within one year
£   
Trade creditors 549
Other creditors 69,036
69,585

7. Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:
£   
Within one year 8,201
Between one and five years 26,071
34,272

8. Directors' advances, credits and guarantees

2025
Director£   
Balance outstanding at start of year-
Amounts advanced15,003
Amount repaid(14,132)
Balance outstanding at end of year871
This loan is unsecured, interest free, and is repayable on demand.