REGISTERED NUMBER: 03400080 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JULY 2025

FOR

B I S DOOR SYSTEMS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A L Dando

Mrs L A Dando

REGISTERED OFFICE:

92 Station Lane

Hornchurch

Essex

RM12 6LX

BUSINESS ADDRESS:

13 Hodgson Court

Hodgson Way

Wickford

Essex

SS11 8XR

REGISTERED NUMBER:

03400080 (England and Wales)

ACCOUNTANTS:

S.D. Garner + Co Limited

Chartered Certified Accountants

92 Station Lane

Hornchurch

Essex

RM12 6LX

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

46,443

61,288

Investments

6

100

-

46,543

61,288

CURRENT ASSETS

Debtors

7

184,960

166,578

Cash at bank

282,923

320,635

467,883

487,213

CREDITORS

Amounts falling due within one year

8

133,349

178,809

NET CURRENT ASSETS

334,534

308,404

TOTAL ASSETS LESS CURRENT LIABILITIES

381,077

369,692

CREDITORS

Amounts falling due after more than one year

9

6,688

17,901

NET ASSETS

374,389

351,791

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

374,388

351,790

SHAREHOLDERS' FUNDS

374,389

351,791

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 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 3rd December 2025 and were signed on its behalf by:

Mr A L Dando - Director

1.	STATUTORY INFORMATION

B I S Door Systems Limited is a private company, limited by shares , registered in England and Wales. 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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 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.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st August 2024

and 31st July 2025

130,000

AMORTISATION

At 1st August 2024

and 31st July 2025

130,000

NET BOOK VALUE

At 31st July 2025

-

At 31st July 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1st August 2024

23,241

118,727

2,772

144,740

Additions

-

-

715

715

At 31st July 2025

23,241

118,727

3,487

145,455

DEPRECIATION

At 1st August 2024

15,637

65,043

2,772

83,452

Charge for year

1,901

13,421

238

15,560

At 31st July 2025

17,538

78,464

3,010

99,012

NET BOOK VALUE

At 31st July 2025

5,703

40,263

477

46,443

At 31st July 2024

7,604

53,684

-

61,288

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1st August 2024

and 31st July 2025

118,727

DEPRECIATION

At 1st August 2024

65,043

Charge for year

13,421

At 31st July 2025

78,464

NET BOOK VALUE

At 31st July 2025

40,263

At 31st July 2024

53,684

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

100

At 31st July 2025

100

NET BOOK VALUE

At 31st July 2025

100

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

177,451

155,135

Other debtors

140

-

Prepayments

7,369

11,443

184,960

166,578

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

11,144

12,983

Trade creditors

68,199

103,512

Taxation and social security

48,825

52,763

Other creditors

5,181

9,551

133,349

178,809

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

6,688

17,901