Attenborough Doors Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 02033963

Attenborough Doors Limited

Filleted Financial Statements

28 February 2026

Attenborough Doors Limited

Statement of Financial Position

28 February 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	5		337,246	388,057

Current assets

Stocks		185,834	193,796
Debtors	6	520,516	596,677
Cash at bank and in hand		329,032	226,339
		------------	------------
		1,035,382	1,016,812

Creditors: amounts falling due within one year	7	605,521		597,095
		------------		------------
Net current assets			429,861	419,717
			---------	---------
Total assets less current liabilities			767,107	807,774

Provisions	54,356	66,012
	---------	---------
Net assets	712,751	741,762
	---------	---------

Capital and reserves

Called up share capital	100	100
Capital redemption reserve	50	50
Profit and loss account	712,601	741,612
	---------	---------
Shareholders funds	712,751	741,762
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements were approved by the board of directors and authorised for issue on 9 July 2026 , and are signed on behalf of the board by:

Mr M Whorley

Director

Company registration number: 02033963

Attenborough Doors Limited

Notes to the Financial Statements

Year ended 28 February 2026

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Merlin Way, Quarry Hill Industrial Estate, Ilkeston, Derbyshire, DE7 4RA.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transactions costs, and are measured subsequently at amortised cost using the effective interest method.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold improvements	-	10% straight line
Plant and equipment	-	15% reducing balance
Fixtures and fittings	-	15% reducing balance
Motor vehicles	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition. Cost is calculated using the first in, first out (FIFO) method. Where appropriate, provision is made for damaged, defective, slow moving or obsolete items.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Short term debtors are measured at transaction price, less any impairment. Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Short term creditors are measured at the transaction price. The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans and hire purchase agreements from banks and other third parties, and loans to and from related parties.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 44 (2025: 44 ).

5. Tangible assets

	Long leasehold property	Plant and machinery	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 March 2025	82,177	193,263	127,364	616,468	1,019,272
Additions	–	12,600	2,024	26,000	40,624
Disposals	–	–	–	( 14,650)	( 14,650)
	--------	---------	---------	---------	------------
At 28 February 2026	82,177	205,863	129,388	627,818	1,045,246
	--------	---------	---------	---------	------------
Depreciation
At 1 March 2025	48,369	137,585	99,163	346,098	631,215
Charge for the year	4,420	9,300	4,409	72,549	90,678
Disposals	–	–	–	( 13,893)	( 13,893)
	--------	---------	---------	---------	------------
At 28 February 2026	52,789	146,885	103,572	404,754	708,000
	--------	---------	---------	---------	------------
Carrying amount
At 28 February 2026	29,388	58,978	25,816	223,064	337,246
	--------	---------	---------	---------	------------
At 28 February 2025	33,808	55,678	28,201	270,370	388,057
	--------	---------	---------	---------	------------

6. Debtors

	2026	2025
	£	£
Trade debtors	467,306	528,877
Other debtors	53,210	67,800
	---------	---------
	520,516	596,677
	---------	---------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	279,087	301,848
Amounts owed to group undertakings and undertakings in which the company has a participating interest	15,163	49,163
Corporation tax	73,836	94,995
Social security and other taxes	127,856	128,566
Payroll creditors	333	751
Other creditors	109,246	21,772
	---------	---------
	605,521	597,095
	---------	---------

The bank holds an unlimited debenture incorporating a fixed and floating charge.

8. Summary audit opinion

The auditor's report dated 9 July 2026 was unqualified .

The senior statutory auditor was Russell Eley FCCA , for and on behalf of Xeinadin Audit Limited .

9. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2026
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mr M Whorley	3,573	9,458	( 9,653)	3,378
Mrs P Whorley (Deceased)	5,031	–	( 5,031)	–
	-------	-------	--------	-------
	8,604	9,458	( 14,684)	3,378
	-------	-------	--------	-------

	2025
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mr M Whorley	603	6,088	( 3,118)	3,573
Mrs P Whorley (Deceased)	163	6,094	( 1,226)	5,031
	----	--------	-------	-------
	766	12,182	( 4,344)	8,604
	----	--------	-------	-------

The company has loans with the directors which are interest free and repayable on demand.

10. Ethical standards

In accordance with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities, provide bookkeeping and payroll services and to assist with the preparation of the financial statements.