These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

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.

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

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.

Turnover is recognised upon supply of goods to the customer.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

The tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences represent accumulated differences between the company's taxable profit and its financial profit and arise primarily from the difference between accelerated capital allowances and depreciation. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on the tax rates and laws enacted or substantively enacted at the balance sheet date.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to the income statement so as to produce a constant periodic rate of interest on the remaining balance of the liability.

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

The carrying amount of the freehold properties reflects a professional valuation of market value on an arm's length basis. The historical cost of the properties at 30 September 2025 was £992,707 (2024 : £992,707).

The following is the analysis of the deferred tax balances for financial reporting purposes:

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 30 September 2025 and of its profit for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

As security for group borrowing, the company's bankers hold an unlimited cross guarantee and debenture given by the holding company and all its subsidiaries. The total of secured borrowings at 30 September 2025 were £5,246,629 (2024: £1,640,214).

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases at 30 September 2025 which were £163,669 (2024: £203,292).

In accordance with the exemptions available to the company, related party disclosures in respect of group transactions are not disclosed on the basis that the details of the subsidiary are included in the group financial statements of the parent company.

The parent company Viewstone Limited owns 45% of EDSL Holdings Limited. Elite Doors Solutions Limited is a 100% subsidiary company of EDSL Holdings Limited.

During the year the company sold goods to Elite Door Solutions Limited amounting to £7,079 (2024: £2,977). The company paid for goods from Elite Door Solutions Limited amounting to £56,442 (2024: £275,095). The balance due to Elite Door Solutions Limited at 30 September 2025 was £196 (2024: £34,942) and the amount due from Elite Door Solutions Limited was £1,790 (2024: £3,573).

The balance due from EDSL Holdings Limited at 30 September 2025 was £Nil (2024: £1,046).

The company's parent company is Viewstone Limited, a company registered in England and Wales, whose registered office is situated at Pellon Lane Sawmills, Pellon Lane, Halifax, West Yorkshire, HX1 4PX.

James Chambers (Timber Merchants) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Pellon Lane Saw Mills, Pellon Lane, Halifax, West Yorkshire, HX1 4PX.