Dorri Ltd - Filleted accounts

Registered number

10637578

Dorri Ltd

Filleted Accounts

28 February 2026

Dorri Ltd
Registered number:		10637578
Balance Sheet
as at 28 February 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		101,955			114,047

Current assets
Stocks		53,800			6,500
Debtors	4	305,317			303,082
Cash at bank and in hand		4,590			21,873
		363,707			331,455

Creditors: amounts falling due within one year	5	(301,122)			(269,522)

Net current assets			62,585			61,933

Total assets less current liabilities			164,540			175,980

Creditors: amounts falling due after more than one year	6		(13,078)			(31,477)



Net assets			151,462			144,503

Capital and reserves
Called up share capital			100			100
Profit and loss account			151,362			144,403

Shareholder's funds			151,462			144,503

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.




Meghdad Khosravani Pajouh
Director
Approved by the board on 21 July 2026

Dorri Ltd
Notes to the Accounts
for the year ended 28 February 2026


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:

	Motor vehicles	25% on written down value
	Plant and machinery	20% on written down value
	Fixtures, fittings, tools and equipment	15% on written down value

	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

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


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			8		7


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 March 2025	99,671		132,481		232,152
	Additions	10,802		4,486		15,288
	At 28 February 2026	110,473		136,967		247,440

	Depreciation
	At 1 March 2025	44,664		73,441		118,105
	Charge for the year	11,499		15,881		27,380
	At 28 February 2026	56,163		89,322		145,485

	Net book value
	At 28 February 2026	54,310		47,645		101,955
	At 28 February 2025	55,007		59,040		114,047


4	Debtors			2026		2025
£					£

	Elgin Market Ltd			257,441		267,609
	Trade debtors			16,602		6,708
	Other debtors			31,274		28,765
				305,317		303,082


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			21,895		39,555
	Trade creditors			280,710		219,662
	Pensions			137		274
	Paypal loan			-		23,850
	Net wages			9,731		7,217
	Taxation and social security costs			(19,362)		(20,842)
	Director's account			8,011		(194)
				301,122		269,522


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			13,078		25,505
	Fundin Circle Loan			-		5,972
				13,078		31,477


7	Other information

	Dorri Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	15 Quad Road
	East Lane Business Park
	London
	HA9 7NE