Registration number: 15615910

DJC Kitchens Ltd

trading as Dream Doors Rutland

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 11

DJC Kitchens Ltd

trading as Dream Doors Rutland

Company Information

Director

Mr D J Chadwick

Company secretary

Mrs E L Chadwick

Registered office

8 Grange Cottage Syston Road Cossington Leicester LE7 4UZ

Accountants

Ikara Business Solutions Limited 1 Pavilion Square Cricketers Way Westhoughton Bolton BL5 3AJ

DJC Kitchens Ltd

trading as Dream Doors Rutland

(Registration number: 15615910)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	4	28,860	38,480
Tangible assets	5	20,734	22,972
		49,594	61,452
Current assets
Stocks	6	50,497	20,572
Debtors	7	52,522	21,088
Cash at bank and in hand		65,866	62,915
		168,885	104,575
Creditors: Amounts falling due within one year	8	(154,117)	(100,071)
Net current assets		14,768	4,504
Total assets less current liabilities		64,362	65,956
Creditors: Amounts falling due after more than one year	8	(22,570)	(30,790)
Provisions for liabilities		(5,183)	-
Net assets		36,609	35,166
Capital and reserves
Called up share capital		1	1
Retained earnings		36,608	35,165
Shareholders' funds		36,609	35,166

For the financial period ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

DJC Kitchens Ltd

trading as Dream Doors Rutland

(Registration number: 15615910)
Balance Sheet as at 31 March 2026

Approved and authorised by the director on 28 April 2026
 

......................................... Mr D J Chadwick Director

DJC Kitchens Ltd

trading as Dream Doors Rutland

Notes to the Unaudited Financial Statements for the Period from 1 May 2025 to 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
8 Grange Cottage
Syston Road
Cossington
Leicester
LE7 4UZ

These financial statements were authorised for issue by the director on 28 April 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue from the sale of goods and provision of services at the point the products are installed and associated service delivered.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

DJC Kitchens Ltd

trading as Dream Doors Rutland

Notes to the Unaudited Financial Statements for the Period from 1 May 2025 to 31 March 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant & Machinery	15% Straight Line
Office Equipment	15% Straight Line
Motor Vehicles	15% Reducing Balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	20% Straight Line
Franchise Fee	20% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

DJC Kitchens Ltd

trading as Dream Doors Rutland

Notes to the Unaudited Financial Statements for the Period from 1 May 2025 to 31 March 2026

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

DJC Kitchens Ltd

trading as Dream Doors Rutland

Notes to the Unaudited Financial Statements for the Period from 1 May 2025 to 31 March 2026

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 9 (2025 - 7).

DJC Kitchens Ltd

trading as Dream Doors Rutland

Notes to the Unaudited Financial Statements for the Period from 1 May 2025 to 31 March 2026

4	Intangible assets

	Goodwill  £	Franchise Fee  £	Total £
Cost or valuation
At 1 May 2025	25,000	23,100	48,100
At 31 March 2026	25,000	23,100	48,100
Amortisation
At 1 May 2025	5,000	4,620	9,620
Amortisation charge	5,000	4,620	9,620
At 31 March 2026	10,000	9,240	19,240
Carrying amount
At 31 March 2026	15,000	13,860	28,860
At 30 April 2025	20,000	18,480	38,480

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 May 2025	2,317	24,709	27,026
Additions	1,482	-	1,482
At 31 March 2026	3,799	24,709	28,508
Depreciation
At 1 May 2025	348	3,706	4,054
Charge for the period	569	3,151	3,720
At 31 March 2026	917	6,857	7,774
Carrying amount
At 31 March 2026	2,882	17,852	20,734
At 30 April 2025	1,969	21,003	22,972

DJC Kitchens Ltd

trading as Dream Doors Rutland

Notes to the Unaudited Financial Statements for the Period from 1 May 2025 to 31 March 2026

6

Stocks

	2026 £	2025 £
Work in progress	50,497	20,572

7

Debtors

Current	2026 £	2025 £
Trade debtors	42,190	12,048
Prepayments	6,300	8,400
Other debtors	4,032	640
	52,522	21,088

8

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	9	12,313	12,313
Trade creditors		13,150	9,753
Taxation and social security		60,178	34,184
Accruals and deferred income		49,684	42,555
Other creditors		18,792	1,266
		154,117	100,071

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £12,313 (2025- £12,313).

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	9	22,570	30,790

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £22,570 (2025- £30,790).

DJC Kitchens Ltd

trading as Dream Doors Rutland

Notes to the Unaudited Financial Statements for the Period from 1 May 2025 to 31 March 2026

9	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	22,570	30,790

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	12,313	12,313

10	Related party transactions