REGISTERED NUMBER: 06681796 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Signature DIY Ltd

T/A

UK Oak Doors

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

E N Lines

L Davies

REGISTERED OFFICE:

Unit 6, Marina Court, Tungsten Park

Maple Drive

Hinckley

Leicestershire

LE10 3BF

REGISTERED NUMBER:

06681796 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

FIXED ASSETS

Tangible assets

4

6,593

3,952

CURRENT ASSETS

Stocks

1,004,605

910,126

Debtors

5

471,829

1,600,470

Investments

6

93,143

59,026

Cash at bank and in hand

125,209

343,809

1,694,786

2,913,431

CREDITORS

Amounts falling due within one year

7

(1,278,347

)

(1,137,616

)

NET CURRENT ASSETS

416,439

1,775,815

TOTAL ASSETS LESS CURRENT LIABILITIES

423,032

1,779,767

CREDITORS

Amounts falling due after more than one year

8

-

(37,563

)

PROVISIONS FOR LIABILITIES

(1,648

)

(988

)

NET ASSETS

421,384

1,741,216

CAPITAL AND RESERVES

Called up share capital

1,000

2

Retained earnings

420,384

1,741,214

421,384

1,741,216

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by:

E N Lines - Director

1.	STATUTORY INFORMATION

Signature DIY Ltd 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Website development

-

25% on cost

Stocks

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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

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 13 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Website

fittings

development

Totals

£

£

£

COST

At 1 September 2024

19,909

(297,022

)

(277,113

)

Additions

6,621

-

6,621

At 31 August 2025

26,530

(297,022

)

(270,492

)

DEPRECIATION

At 1 September 2024

15,957

(297,022

)

(281,065

)

Charge for year

3,980

-

3,980

At 31 August 2025

19,937

(297,022

)

(277,085

)

NET BOOK VALUE

At 31 August 2025

6,593

-

6,593

At 31 August 2024

3,952

-

3,952

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

-

475

Other debtors

471,829

1,599,995

471,829

1,600,470

Other debtors includes prepayments and accrued income of £50,705 (2024: £40,000).

6.	CURRENT ASSET INVESTMENTS

31.8.25

31.8.24

£

£

Listed investments

92,578

52,106

Other investments

565

6,920

93,143

59,026

Listed investments were valued at fair value on 31 August 2025 by the directors through the profit and loss.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

37,909

50,000

Trade creditors

636,860

503,037

Taxation and social security

188,308

200,997

Other creditors

415,270

383,582

1,278,347

1,137,616

Other creditors includes accruals and deferred income of £7,533 (2024: £9,389).

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

-

37,563

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

£

Bank loans

37,909

87,563

Bank loans are secured by a floating charge over the companies undertakings.

10.	OTHER FINANCIAL COMMITMENTS

The total amount of other financial commitments not included within the financial statements are £15,477 (2024: £32,240).

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

£

E N Lines

Balance outstanding at start of year

418,841

201,713

Amounts advanced

868,865

261,809

Amounts repaid

(1,287,706

)

(44,681

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

418,841

The loan was repayable on demand and interest has been charged at the HMRC Official Rate.