Silverfin false false 31/12/2024 01/01/2024 31/12/2024 Mr N A House 18/12/2014 22 July 2025 The principal activity of the Company during the financial year was the supply, fitting and repair of roller shutter doors. 09360437 2024-12-31 09360437 bus:Director1 2024-12-31 09360437 2023-12-31 09360437 core:CurrentFinancialInstruments 2024-12-31 09360437 core:CurrentFinancialInstruments 2023-12-31 09360437 core:Non-currentFinancialInstruments 2024-12-31 09360437 core:Non-currentFinancialInstruments 2023-12-31 09360437 core:ShareCapital 2024-12-31 09360437 core:ShareCapital 2023-12-31 09360437 core:RetainedEarningsAccumulatedLosses 2024-12-31 09360437 core:RetainedEarningsAccumulatedLosses 2023-12-31 09360437 core:PlantMachinery 2023-12-31 09360437 core:Vehicles 2023-12-31 09360437 core:FurnitureFittings 2023-12-31 09360437 core:ToolsEquipment 2023-12-31 09360437 core:PlantMachinery 2024-12-31 09360437 core:Vehicles 2024-12-31 09360437 core:FurnitureFittings 2024-12-31 09360437 core:ToolsEquipment 2024-12-31 09360437 2024-01-01 2024-12-31 09360437 bus:FilletedAccounts 2024-01-01 2024-12-31 09360437 bus:SmallEntities 2024-01-01 2024-12-31 09360437 bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 09360437 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 09360437 bus:Director1 2024-01-01 2024-12-31 09360437 core:PlantMachinery 2024-01-01 2024-12-31 09360437 core:Vehicles 2024-01-01 2024-12-31 09360437 core:FurnitureFittings 2024-01-01 2024-12-31 09360437 core:ToolsEquipment 2024-01-01 2024-12-31 09360437 2023-01-01 2023-12-31 09360437 core:Non-currentFinancialInstruments 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Company No: 09360437 (England and Wales)

D J DOORS LTD

Unaudited Financial Statements
For the financial year ended 31 December 2024
Pages for filing with the registrar

D J DOORS LTD

Unaudited Financial Statements

For the financial year ended 31 December 2024

Contents

D J DOORS LTD

BALANCE SHEET

As at 31 December 2024
D J DOORS LTD

BALANCE SHEET (continued)

As at 31 December 2024
Note 2024 2023
£ £
Fixed assets
Tangible assets 3 26,783 34,073
26,783 34,073
Current assets
Stocks 14,518 18,340
Debtors 4 35,513 20,193
Cash at bank and in hand 5 14,156 10,497
64,187 49,030
Creditors: amounts falling due within one year 6 ( 62,487) ( 49,149)
Net current assets/(liabilities) 1,700 (119)
Total assets less current liabilities 28,483 33,954
Creditors: amounts falling due after more than one year 7 ( 10,132) ( 24,568)
Provision for liabilities ( 6,802) ( 6,474)
Net assets 11,549 2,912
Capital and reserves
Called-up share capital 100 100
Profit and loss account 11,449 2,812
Total shareholder's funds 11,549 2,912

For the financial year ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The financial statements of D J Doors Ltd (registered number: 09360437) were approved and authorised for issue by the Director on 22 July 2025. They were signed on its behalf by:

Mr N A House
Director
D J DOORS LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2024
D J DOORS LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

D J Doors Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Lynfield, Monkton Deverill, Warminster, BA12 7ET, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax
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 financial statements. 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 tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date that are expected to apply when the timing differences reverse. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax liabilities are presented within provisions for liabilities on the balance sheet.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery 15 % reducing balance
Vehicles 25 % reducing balance
Fixtures and fittings 15 % reducing balance
Tools and equipment 15 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including the director 1 1

The company is run and administered by the directors of the company for whom no formal contracts of service are in place.

3. Tangible assets

Plant and machinery Vehicles Fixtures and fittings Tools and equipment Total
£ £ £ £ £
Cost
At 01 January 2024 18,980 59,868 3,090 1,028 82,966
Additions 0 0 622 0 622
Disposals ( 589) 0 ( 820) ( 53) ( 1,462)
At 31 December 2024 18,391 59,868 2,892 975 82,126
Accumulated depreciation
At 01 January 2024 11,229 36,224 1,189 251 48,893
Charge for the financial year 1,163 5,911 299 116 7,489
Disposals ( 440) 0 ( 577) ( 22) ( 1,039)
At 31 December 2024 11,952 42,135 911 345 55,343
Net book value
At 31 December 2024 6,439 17,733 1,981 630 26,783
At 31 December 2023 7,751 23,644 1,901 777 34,073

4. Debtors

2024 2023
£ £
Trade debtors 35,513 20,193

5. Cash and cash equivalents

2024 2023
£ £
Cash at bank and in hand 14,156 10,497

6. Creditors: amounts falling due within one year

2024 2023
£ £
Bank loans 7,968 7,813
Trade creditors 29,536 22,943
Taxation and social security 13,936 5,698
Obligations under finance leases and hire purchase contracts 6,274 6,274
Other creditors 4,773 6,421
62,487 49,149

7. Creditors: amounts falling due after more than one year

2024 2023
£ £
Bank loans 4,760 10,756
Obligations under finance leases and hire purchase contracts 533 7,005
Other creditors 4,839 6,807
10,132 24,568

There are no amounts included above in respect of which any security has been given by the small entity.

8. Related party transactions

Transactions with the entity's director

At 01 January 2024 the balance owed to the director was £nil. During the year, the company made advances to directors amounting to £4,125 and received repayments of £4,125 leaving a balance due from the directors of £nil.

At 01 January 2023 the balance owed from the directors was £nil. During the year, the company made advances to directors amounting to £1,596 and received repayments of £1,596 leaving a balance due from the directors of £nil.

The Directors loan accounts) are repayable on demand and interest has been charged on overdrawn balances exceeding £10,000 at the official HMRC rates.