REGISTERED NUMBER: 04950574 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Debut Doors Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr B O'Dell

Mr C O'Dell

REGISTERED OFFICE:

Unit 8 Hill Farm Estate

Little Addington

Kettering

Northamptonshire

NN14 4AS

REGISTERED NUMBER:

04950574 (England and Wales)

ACCOUNTANTS:

Clifford Roberts

63 Broad Green

Wellingborough

Northamptonshire

NN8 4LQ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

69

180

69

180

CURRENT ASSETS

Stocks

66,568

29,247

Debtors

6

6,812

6,483

Cash at bank and in hand

114,445

145,718

187,825

181,448

CREDITORS

Amounts falling due within one year

7

11,995

16,204

NET CURRENT ASSETS

175,830

165,244

TOTAL ASSETS LESS CURRENT LIABILITIES

175,899

165,424

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

175,897

165,422

SHAREHOLDERS' FUNDS

175,899

165,424

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 August 2026 and were signed on its behalf by:

Mr C O'Dell - Director

1.	STATUTORY INFORMATION

Debut Doors 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.

Revenue

Revenue represents amounts chargeable to customers during the year, excluding Value Added Tax. Goods and services provided to customers, which at the balance sheet date have not been invoiced, have been recognised as revenue. Revenue recognised in this manner is based on an assessment of the fair value of the goods/services provided at the balance sheet date as a proportion of the total value of the goods/services contracted for. Revenue is only recognised where the company has a contractual right to receive consideration for the goods/services provided.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

119,000

AMORTISATION

At 1 April 2025

and 31 March 2026

119,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

1,331

1,936

3,267

DEPRECIATION

At 1 April 2025

1,287

1,800

3,087

Charge for year

7

104

111

At 31 March 2026

1,294

1,904

3,198

NET BOOK VALUE

At 31 March 2026

37

32

69

At 31 March 2025

44

136

180

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

5,398

5,874

Prepayments and accrued income

1,414

609

6,812

6,483

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

800

276

Taxation and social security

9,512

14,550

Other creditors

1,683

1,378

11,995

16,204

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

2

Ordinary

£1

2

2