Manchester Doors & Cubicles Ltd

Registered number

03051789

Report and Accounts

31 July 2025

Manchester Doors & Cubicles Ltd
Report and accounts
Contents




Page

Company information	1
Directors' report	2
Profit and loss account	3
Balance sheet	4
Statement of changes in equity	5
Notes to the accounts	6

Manchester Doors & Cubicles Ltd

Company Information

Directors

P J McGuire

N P Finney

M A Finney

D T Finney

Registered office

Unit 10 Spartan Industrial Centre

Brickhouse Lane

Great Bridge

West Midlands

B70 0DH

Registered number

03051789

Manchester Doors & Cubicles Ltd
Registered number:		03051789
Directors' Report

The directors present their report and accounts for the year ended 31 July 2025.

Principal activities
The company's principal activity during the year continued to be suppliers of joinery products and appliances to the building industry

Directors
The following persons served as directors during the year:

	P J McGuire
	N P Finney
	M A Finney
	D T Finney

Small company provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

This report was approved by the board on 21 April 2026 and signed on its behalf.





M A Finney
Director

Manchester Doors & Cubicles Ltd
Profit and Loss Account
for the year ended 31 July 2025


	2025		2024
£		£

Turnover	7,593,927		6,670,891

Cost of sales	(5,608,384)		(4,728,360)

Gross profit	1,985,543		1,942,531

Distribution costs	(239,938)		(227,405)
Administrative expenses	(1,605,161)		(1,488,674)
Other operating income	103		-

Operating profit	140,547		226,452

Profit on the disposal of tangible fixed assets	15,439		-

Profit before taxation	155,986		226,452

Tax on profit	(43,416)		(60,934)

Profit for the financial year	112,570		165,518

Manchester Doors & Cubicles Ltd
Registered number:		03051789
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		202,004			258,355

Current assets
Stocks		544,855			508,123
Debtors	4	1,181,221			1,240,285
Cash at bank and in hand		719,699			325,951
		2,445,775			2,074,359

Creditors: amounts falling due within one year	5	(1,800,077)			(1,562,196)

Net current assets			645,698			512,163

Total assets less current liabilities			847,702			770,518

Creditors: amounts falling due after more than one year	6		(130,000)			-

Provisions for liabilities			(26,844)			(42,230)


Net assets			690,858			728,288

Capital and reserves
Called up share capital			20,000			20,000
Profit and loss account			670,858			708,288

Shareholders' funds			690,858			728,288

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




D T Finney
Director
Approved by the board on 21 April 2026

Manchester Doors & Cubicles Ltd
Statement of Changes in Equity
for the year ended 31 July 2025

Share		Share		Re-		Profit		Total
capital		premium		valuation		and loss
reserve						account
£		£		£		£		£

At 1 August 2023	20,000		-		-		677,770		697,770

Profit for the financial year							165,518		165,518

Dividends							(135,000)		(135,000)

At 31 July 2024	20,000		-		-		708,288		728,288



At 1 August 2024	20,000		-		-		708,288		728,288

Profit for the financial year							112,570		112,570

Dividends							(150,000)		(150,000)

At 31 July 2025	20,000		-		-		670,858		690,858

Manchester Doors & Cubicles Ltd
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold improvements			over 10 years
	Plant and machinery			over 4 years
	Motor vehicles			over 4 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					25		21


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 August 2024	184,339		438,334		356,553		979,226
	Additions	-		-		43,780		43,780
	Disposals	-		-		(19,892)		(19,892)
	At 31 July 2025	184,339		438,334		380,441		1,003,114

	Depreciation
	At 1 August 2024	100,804		359,382		260,685		720,871
	Charge for the year	16,984		29,146		54,001		100,131
	On disposals	-		-		(19,892)		(19,892)
	At 31 July 2025	117,788		388,528		294,794		801,110

	Net book value
	At 31 July 2025	66,551		49,806		85,647		202,004
	At 31 July 2024	83,535		78,952		95,868		258,355


4	Debtors					2025		2024
£							£

	Trade debtors					922,375		1,055,724
	Other debtors					258,846		184,561
						1,181,221		1,240,285


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					1,037,330		878,239
	Taxation and social security costs					185,738		216,606
	Other creditors					577,009		467,351
						1,800,077		1,562,196


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Other creditors					130,000		-


7	Related party transactions

	The directors, MA Finney, DT Finney, PJ McGuire and JJ Vann or their immediate families control the following companies and as a consequence thay are related parties. The transactions with these companies are detailed below


		Sales		Purchases		Debtor		Creditor
	Year 2025	£		£		£		£
	Midland Building Products Ltd	52,236		1,083,205		52,188		186,917
	Specialist Joinery Products Ltd	2,523		-		2,742		-
	Southern Doors and Cubicles Ltd	-		-		-		-
	Z.M.R. Limited	-		1,008,615		-		129,758
	UK Doorsets Limited	158,294		1,206,067		-		126,313
	Leeds Doors & Cubicles Limited	17,683		-		864		-
	Fire & Acoustic Seals Ltd	-		103,114		-		13,816
	Joinery Specialists Ltd	2,173		-		278		-
	Door-Kit Solutions Ltd	2,070		123,436		10,979		8,066
	IBS Building Products Ltd	-		-		-		-
	MBP Ironmongery Ltd	-		51,547		-		4,300


		Sales		Purchases		Debtor		Creditor
	Year 2024	£		£		£		£
	Midland Building Products Ltd	13,480		870,246		10,563		103,094
	Specialist Joinery Products Ltd	80		60		-		-
	Southern Doors and Cubicles Ltd	-		-		-		-
	Z.M.R. Limited	-		801,565		-		241,647
	UK Doorsets Limited	64,925		660,021		77,769		167,807
	Leeds Doors & Cubicles Limited	1,868		10,896		578		137
	Fire & Acoustic Seals Ltd	-		80,755		-		10,943
	Joinery Specialists Ltd	635		2,115		-		-
	Door-Kit Solutions Ltd	-		73,962		-		12,770
	IBS Building Products Ltd	586		60		702		-
	MBP Ironmongery Ltd	-		1,946		-		768

	The company occupies trading premises, the landlord being the directors of the company and immediate family, at an annual rental of £120,000 (2024 £120,000). At the balance sheet date the creditor for rent was £24,000 (2024 £24,000).

	At the balance sheet date creditors include a loan in the sum of £250,000 from a related party company, FSC Doors Limited, which is under the control of the directors. The loan is repayble over 25 months and interest is chargeable at 3% over Bank of England base rate. This is disclosed in the balance sheet within creditors amounts falling due within one year-other creditors £120,000 and creditors amounts falling due after one year £130,000.


8	Controlling party

	The company is controlled by the board of directors, by virtue of their own and immediate families direct and indirect shareholdings, who own 100% of the share capital for the current and prior year.


9	Other information

	Manchester Doors & Cubicles Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 10 Spartan Industrial Centre
	Brickhouse Lane
	Great Bridge
	West Midlands
	B70 0DH