23 Doors Ltd.

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 13443532

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		30,859		35,548

			30,859		35,548
CURRENT ASSETS
Stocks	5	154,857		171,689
Debtors	6	30,302		63,866
Cash at bank and in hand		89,855		51,276

		275,014		286,831
Creditors: Amounts Falling Due Within One Year	7	(300,539 )		(320,550 )

NET CURRENT ASSETS (LIABILITIES)			(25,525 )		(33,719 )

TOTAL ASSETS LESS CURRENT LIABILITIES			5,334		1,829

Creditors: Amounts Falling Due After More Than One Year	8		-		(141,500 )

NET ASSETS/(LIABILITIES)			5,334		(139,671 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			5,234		(139,771 )

SHAREHOLDERS' FUNDS			5,334		(139,671)

Page 1

Page 2

23 Doors Ltd.

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Peter Colclough

Director

31/10/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

23 Doors Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 13443532 . The registered office is Unit 8 Shield Drive, Worsley, Manchester, M28 2QB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% Reducing Balance
Fixtures & Fittings	15% Reducing Balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 11 (2024: 10)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 August 2024	46,302	1,123	47,425
Additions	757	-	757

As at 31 July 2025	47,059	1,123	48,182

Depreciation
As at 1 August 2024	11,465	412	11,877
Provided during the period	5,339	107	5,446

As at 31 July 2025	16,804	519	17,323

...CONTINUED

Page 3

Page 4

23 Doors Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

Net Book Value
As at 31 July 2025	30,255	604	30,859

As at 1 August 2024	34,837	711	35,548

5. Stocks

	2025	2024
	£	£
Stock	154,857	171,689

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	30,302	63,866

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	176,486	242,133
Other creditors	99,935	39,164
Taxation and social security	24,118	39,253

	300,539	320,550

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other creditors	-	141,500

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

Page 4