The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Axis Doors Limited is a private company limited by shares incorporated in England and Wales. The registered office is Wentworth 36, Wentworth Industrial Park, Wentworth Way, Tankersley, Barnsley, South Yorkshire, S75 3DH.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements:

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues’: Interest income/expense and net gains/losses for each category of financial instrument; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 26 ‘Share based Payment’: Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

Axis Doors Limited is a wholly owned subsidiary Tiger Investment Group Limited. As at the year end the results of Axis Doors Limited are included in the consolidated financial statements of Distinction Manufacturing Group Limited which are available from Wentworth 36, Wentworth Industrial Park, Wentworth Way, Tankersley, Barnsley, South Yorkshire, S75 3DH.

On 19 September 2024, 100% of the share capital of Distinction Manufacturing Group Limited was acquired by Tiger Investment Group Limited. The first set of Tiger Investment Group accounts will be drawn up to 31 December 2025.

The company has not traded during the year or the preceding financial period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

The average monthly number of persons (including directors) employed by the company during the year was:

The parent company is Distinction Doors Limited. The ultimate parent company up until 18 September 2024 was Distinction Manufacturing Group Limited.

On 19 September 2024, 100% of the share capital of Distinction Manufacturing Group was purchased by Tiger Investment Group Limited. At this point, Tiger Investment Group became the ultimate parent company.

The first accounts of Tiger Investment Group Limited will be made up to 31 December 2025 and therefore these results are not consolidated at that level for the year ended 31 December 2024.