Open Door Designs Limited


Director	Bromell, Simon


Registered Address	1 Park Gardens
	Yeovil
	BA20 1DW


Place of Business	12 Hillside
	Portbury
	Bristol
	BS20 7UD


Registered Number	07104528 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		150		199
			150		199
Current assets
Debtors	4	94		-
Cash at bank and on hand		9,851		106
		9,945		106
Creditors amounts falling due within one year	5	(9,962)		(1,442)
Net current assets (liabilities)			(17)		(1,336)
Total assets less current liabilities			133		(1,137)
Net assets			133		(1,137)
Capital and reserves
Called up share capital			100		100
Profit and loss account			33		(1,237)
Shareholders' funds			133		(1,137)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 28 August 2026, and are signed on its behalf by:

Bromell, Simon
Director
Registered Company No. 07104528

Open Door Designs Limited

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Deferred tax
	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.

Deferred tax

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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Office Equipment	25

2.	Average number of employees
	The following average number of employees includes the director.


		2025		2024
	Average number of employees during the year	2		0

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 January 25	1,880
	At 31 December 25	1,880
	Depreciation and impairment
	At 01 January 25	1,681
	Charge for year	50
	Other adjustments	(1)
	At 31 December 25	1,731
	Net book value
	At 31 December 25	150
	At 31 December 24	199

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Prepayments and accrued income	94	-
Total	94	-

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	70	-
Amounts owed to related parties	1,925	1,252
Taxation and social security	6,920	-
Other creditors	38	-
Accrued liabilities and deferred income	1,009	190
Total	9,962	1,442


	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.