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Registration number: 10866156

PPC3 Limited
trading as Dream Doors Poole
Unaudited Filleted Financial Statements
for the Period from 1 August 2024 to 31 December 2025

PPC3 Limited
trading as Dream Doors Poole

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 9

PPC3 Limited
trading as Dream Doors Poole

(Registration number: 10866156)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | - | 7,620
Tangible assets | 5 | 7,531 | 22,976
|  | 7,531 | 30,596
Current assets |  |  |
Stocks | 6 | - | 81,074
Debtors | 7 | 5,977 | 27,112
Cash at bank and in hand |  | 83,812 | 110,259
|  | 89,789 | 218,445
Creditors: Amounts falling due within one year | 8 | (30,635) | (178,622)
Net current assets |  | 59,154 | 39,823
Total assets less current liabilities |  | 66,685 | 70,419
Creditors: Amounts falling due after more than one year | 8 | - | (10,577)
Provisions for liabilities |  | (4,509) | (5,745)
Net assets |  | 62,176 | 54,097
Capital and reserves |  |  |
Called up share capital |  | 10 | 10
Retained earnings |  | 62,166 | 54,087
Shareholders' funds |  | 62,176 | 54,097

PPC3 Limited
trading as Dream Doors Poole

(Registration number: 10866156)
Balance Sheet as at 31 December 2025

For the financial period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 14 April 2026 and signed on its behalf by:

......................................... Mr Paul John Crow Director
......................................... Mrs Jillian Lucille Crow Director

PPC3 Limited
trading as Dream Doors Poole

Notes to the Unaudited Financial Statements for the Period from 1 August 2024 to 31 December 2025

1 | General information

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

The address of its registered office is:
1 Pavilion Square
Cricketers Way
Westhoughton
Bolton
BL5 3AJ
United Kingdom

These financial statements were authorised for issue by the Board on 14 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.

Going concern

The financial statements have been prepared on a going concern basis.

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 when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

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.

PPC3 Limited
trading as Dream Doors Poole

Notes to the Unaudited Financial Statements for the Period from 1 August 2024 to 31 December 2025

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.

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
Motor vehicles | 25% Reducing balance
Fixtures and fittings | 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.

PPC3 Limited
trading as Dream Doors Poole

Notes to the Unaudited Financial Statements for the Period from 1 August 2024 to 31 December 2025

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.
Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.
Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

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
Franchise fee | 20% Straight line
Goodwill | 20% Straight line

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.

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.

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.

PPC3 Limited
trading as Dream Doors Poole

Notes to the Unaudited Financial Statements for the Period from 1 August 2024 to 31 December 2025

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 directors) during the period, was 4 (2024 - 3).

PPC3 Limited
trading as Dream Doors Poole

Notes to the Unaudited Financial Statements for the Period from 1 August 2024 to 31 December 2025

4 | Intangible assets

| Goodwill £ | Franchise fee £ | Total £
Cost or valuation
At 1 August 2024 | 15,000 | 23,100 | 38,100
At 31 December 2025 | 15,000 | 23,100 | 38,100
Amortisation
At 1 August 2024 | 12,000 | 18,480 | 30,480
Amortisation charge | 3,000 | 4,620 | 7,620
At 31 December 2025 | 15,000 | 23,100 | 38,100
Carrying amount
At 31 December 2025 | - | - | -
At 31 July 2024 | 3,000 | 4,620 | 7,620

5 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 August 2024 | 28,255 | 13,750 | 42,005
Additions | 1,249 | - | 1,249
Disposals | (25,190) | - | (25,190)
At 31 December 2025 | 4,314 | 13,750 | 18,064
Depreciation
At 1 August 2024 | 12,551 | 6,478 | 19,029
Charge for the period | 3,803 | 2,386 | 6,189
Eliminated on disposal | (14,685) | - | (14,685)
At 31 December 2025 | 1,669 | 8,864 | 10,533
Carrying amount
At 31 December 2025 | 2,645 | 4,886 | 7,531
At 31 July 2024 | 15,704 | 7,272 | 22,976

PPC3 Limited
trading as Dream Doors Poole

Notes to the Unaudited Financial Statements for the Period from 1 August 2024 to 31 December 2025

6 | Stocks

| 2025 £ | 2024 £
Work in progress | - | 81,074

PPC3 Limited
trading as Dream Doors Poole

Notes to the Unaudited Financial Statements for the Period from 1 August 2024 to 31 December 2025

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | - | 16,746
Prepayments | 977 | 5,366
Other debtors | 5,000 | 5,000
| 5,977 | 27,112

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings |  | - | 16,045
Trade creditors |  | 5,653 | 12,816
Taxation and social security |  | 21,598 | 33,272
Accruals and deferred income |  | 3,082 | 105,082
Other creditors |  | 302 | 11,407
|  | 30,635 | 178,622

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings |  | - | 10,577