Door Access & Entrance Systems Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 12389525 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Door Access & Entrance Systems Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Director:

L Upton

Registered office:

Unit 4 Coronation Road

Ellesmere Port

CH65 9AB

Registered number:

12389525 (England and Wales)

Accountants:

Ellis & Co

Chartered Accountants

114-120 Northgate Street

Chester

CH1 2HT

Fixed assets

Tangible assets

4

301,097

313,874

Current assets

Debtors

5

313,697

375,836

Cash at bank and in hand

1,051,824

717,623

1,365,521

1,093,459

Creditors

Amounts falling due within one year

6

290,185

280,671

Net current assets

1,075,336

812,788

Total assets less current liabilities

1,376,433

1,126,662

Creditors

Amounts falling due after more than
one year

7

(73,689

)

(106,364

)

Provisions for liabilities

9

(15,262

)

(19,089

)

Net assets

1,287,482

1,001,209

Capital and reserves

Called up share capital

10

2

Retained earnings

1,287,480

1,001,207

Shareholders' funds

1,287,482

1,001,209

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 11 June 2026 and were signed by:

L Upton - Director

1.	Statutory information

Door Access & Entrance 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.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Tangible fixed assets

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

Plant and machinery

-

25% reducing balance

Motor vehicles

-

25% reducing balance

Computer equipment

-

25% on cost

No depreciation is provided on freehold property.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Operating leases

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 11 (2025 - 10 ) .

4.	Tangible fixed assets

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

Cost

At 1 February 2025

240,051

8,842

132,798

3,364

385,055

Additions

-

1,260

11,000

-

12,260

Disposals

-

(12,750

)

-

(12,750

)

At 31 January 2026

240,051

10,102

131,048

3,364

384,565

Depreciation

At 1 February 2025

-

3,306

65,918

1,957

71,181

Charge for year

-

1,699

18,463

841

21,003

Eliminated on disposal

-

(8,716

)

-

(8,716

)

At 31 January 2026

-

5,005

75,665

2,798

83,468

Net book value

At 31 January 2026

240,051

5,097

55,383

566

301,097

At 31 January 2025

240,051

5,536

66,880

1,407

313,874

5.

Debtors: amounts falling due within one year

31/1/26

31/1/25

£

Trade debtors

304,041

322,749

Other debtors

9,656

53,087

313,697

375,836

6.

Creditors: amounts falling due within one year

31/1/26

31/1/25

£

Bank loans and overdrafts

15,780

Trade creditors

61,874

95,122

Taxation and social security

182,553

165,462

Other creditors

29,978

4,307

290,185

280,671

7.

Creditors: amounts falling due after more than one year

31/1/26

31/1/25

£

Bank loans

73,689

106,364

8.	Secured debts

The following secured debts are included within creditors:

31/1/26

31/1/25

£

Bank loans

89,469

122,144

Bank loans are secured by way of a charge on the freehold property.

9.	Provisions for liabilities

31/1/26

31/1/25

£

Deferred tax

15,262

19,089

Deferred

tax

£

Balance at 1 February 2025

19,089

Credit to Statement of Income and Retained Earnings during
year

(3,827

)

Balance at 31 January 2026

15,262

10.	Called up share capital

Allotted, issued and fully paid:

Class

Nominal

31/1/26

31/1/25

value:

Number

£

Number

£

Ordinary

£1

-

2

2.00

A Ordinary

£0.01

95

0.95

-

B Ordinary

£0.01

95

0.95

-

C Ordinary

£0.01

5

0.05

-

D Ordinary

£0.01

5

0.05

-

200

2.00

2

2.00

On 25 March 2025 2 Ordinary shares of £1 each were sub-divided in to 200 Ordinary shares of £0.01 each. On the same day 95 Ordinary shares were re-classified as A Ordinary shares, 95 Ordinary shares were re-classified as B Ordinary shares, 5 Ordinary shares were re-classified as C Ordinary shares and 5 Ordinary shares were re-classified as D Ordinary shares.

11.	Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025:

31/1/26

31/1/25

£

C Carr

Balance outstanding at start of year

24,868

-

Amounts advanced

-

25,540

Amounts repaid

(24,868

)

(672

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

24,868

L Upton

Balance outstanding at start of year

24,868

-

Amounts advanced

-

25,540

Amounts repaid

(24,868

)

(672

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

24,868

Repayments during the year by each director included £24,868 on 30 April 2025. The maximum balance during the year was £24,868 for each director. These loans are interest-free and repayable on demand.