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REGISTERED NUMBER: 13878947 (England and Wales)















Audited Financial Statements for the Year Ended 31 December 2024

for

DO Interiors Holdings Ltd
DO Interiors Holdings Ltd (Registered number: 13878947)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Balance Sheet 1

Notes to the Financial Statements 2


DO Interiors Holdings Ltd (Registered number: 13878947)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £   
FIXED ASSETS
Investments 4 583,473 583,333

CURRENT ASSETS
Debtors 5 - 1,000

CREDITORS
Amounts falling due within one year 6 - (528,000 )
NET CURRENT LIABILITIES - (527,000 )
TOTAL ASSETS LESS CURRENT
LIABILITIES
583,473
56,333

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Capital contribution reserve - 55,333
Retained earnings 582,473 -
583,473 56,333

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 16 September 2025 and were signed on its behalf by:





Mr M Paterson - Director


The notes form part of these financial statements

Page 1
DO Interiors Holdings Ltd (Registered number: 13878947)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

DO Interiors Holdings Ltd is a private company, limited by shares, registered in England and Wales, registration number 13878947. The registered office and principal place of business is Unit P4, Europa Link, Sheffield, England, S9 1XU.

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.

Preparation of consolidated financial statements
The financial statements contain information about DO Interiors Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, APGK Limited, Anchorpoint House, Clashburn Close, Kinross, KY13 8GD.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.

Provisions
Provisions are recognised when the company has a legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount has been reliably estimated. Provisions are not recognised for future operating losses. Provisions are discounted where the time value of money is material.

Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

Page 2 continued...
DO Interiors Holdings Ltd (Registered number: 13878947)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

2. ACCOUNTING POLICIES - continued

Cash and cash equivalents
Cash and cash equivalents include cash at bank and in hand and highly liquid interest-bearing securities with maturities of three months or less. In the cash-flow statement, cash and cash equivalents are shown net of bank overdrafts, which are included as current borrowings in liabilities on the balance sheet.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 2 ) .

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 January 2024 583,333
Additions 140
At 31 December 2024 583,473
NET BOOK VALUE
At 31 December 2024 583,473
At 31 December 2023 583,333

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Other debtors - 1,000

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Amounts owed to group undertakings - 407,000
Other creditors - 121,000
- 528,000

7. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Craig Clinton (Senior Statutory Auditor)
for and on behalf of Drummond Laurie CA

8. ULTIMATE PARENT ENTITY

The ultimate parent company is APGK Limited, a company incorporated in Scotland having its registered office at Anchorpoint House, Clashburn Close, Kinross, KY13 8GD.

Page 3