Registration number: 09881324

Esther & Viny Ltd

trading as Dream Doors Loughton & Ilford

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

Esther & Viny Ltd

trading as Dream Doors Loughton & Ilford

(Registration number: 09881324)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	28,909	39,500
Current assets
Stocks		18,398	14,250
Debtors	6	19,098	11,717
Cash at bank and in hand		35,163	3,417
		72,659	29,384
Creditors: Amounts falling due within one year	7	(93,099)	(65,186)
Net current liabilities		(20,440)	(35,802)
Total assets less current liabilities		8,469	3,698
Creditors: Amounts falling due after more than one year	7	-	(8,602)
Provisions for liabilities		-	(1,371)
Net assets/(liabilities)		8,469	(6,275)
Capital and reserves
Called up share capital		100	100
Retained earnings		8,369	(6,375)
Shareholders' funds/(deficit)		8,469	(6,275)

Esther & Viny Ltd

trading as Dream Doors Loughton & Ilford

(Registration number: 09881324)
Balance Sheet as at 30 November 2025

For the financial year ending 30 November 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 year 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 and 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 28 August 2026 and signed on its behalf by:
 

......................................... Mr Vinicio Heriberto Suarez Suarez Director

......................................... Mrs Esther Augusta Piedra Herrera Director

Esther & Viny Ltd

trading as Dream Doors Loughton & Ilford

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

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

The address of its registered office is:
33 Longcroft Rise
Loughton
Essex
IG10 3NB
United Kingdom

These financial statements were authorised for issue by the Board on 28 August 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.

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 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.

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.

Esther & Viny Ltd

trading as Dream Doors Loughton & Ilford

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

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
Office equipment	25% Straight line

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

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.

Esther & Viny Ltd

trading as Dream Doors Loughton & Ilford

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

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.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

Esther & Viny Ltd

trading as Dream Doors Loughton & Ilford

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4	Intangible assets

	Franchise fee £	Total £
Cost or valuation
At 1 December 2024	11,140	11,140
At 30 November 2025	11,140	11,140
Amortisation
At 1 December 2024	11,140	11,140
At 30 November 2025	11,140	11,140
Carrying amount
At 30 November 2025	-	-

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 December 2024	13,205	86,316	99,521
At 30 November 2025	13,205	86,316	99,521
Depreciation
At 1 December 2024	11,518	48,503	60,021
Charge for the year	1,138	9,453	10,591
At 30 November 2025	12,656	57,956	70,612
Carrying amount
At 30 November 2025	549	28,360	28,909
At 30 November 2024	1,687	37,813	39,500

6

Debtors

Current	2025 £	2024 £
Trade debtors	15,098	7,717
Other debtors	4,000	4,000
	19,098	11,717

Esther & Viny Ltd

trading as Dream Doors Loughton & Ilford

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		11,643	14,804
Trade creditors		32,471	12,328
Taxation and social security		20,962	7,643
Accruals and deferred income		19,150	16,969
Other creditors		8,873	13,442
		93,099	65,186

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £8,854 (2023 - £9,659).

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		-	8,602

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £2,959 (2023 - £11,009).