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

COMPANY REGISTRATION NUMBER: 03329640

Attenborough Industrial Doors Limited

Filleted Financial Statements

28 February 2026

Attenborough Industrial Doors Limited

Statement of Financial Position

28 February 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	4	1,300,876	1,301,095
Investments	5	85,675	85,675
		------------	------------
		1,386,551	1,386,770

Current assets

Debtors	6	19,440	50,678
Investments	7	701,612	–
Cash at bank and in hand		77,218	525,677
		---------	---------
		798,270	576,355

Creditors: amounts falling due within one year	8	37,170		38,765
		---------		---------
Net current assets			761,100	537,590
			------------	------------
Total assets less current liabilities			2,147,651	1,924,360

Provisions	121,336	120,627
	------------	------------
Net assets	2,026,315	1,803,733
	------------	------------

Capital and reserves

Called up share capital	100	100
Other reserves	478,764	478,764
Profit and loss account	1,547,451	1,324,869
	------------	------------
Shareholders funds	2,026,315	1,803,733
	------------	------------

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 comprehensive income has not been delivered.

The director acknowledges his 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: 03329640

Attenborough Industrial 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 and Wales. The address of the registered office is Lyndhurst, 1 Cranmer Street, Long Eaton, Nottingham, NG10 1NJ.

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, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Related party exemption

The company has taken advantage of the exemption conferred by FRS 102 1A not to disclose transactions with wholly owned subsidiaries.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. Turnover is generated from the provision of assets on an operating lease basis.

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:

	Plant and machinery depreciation	-	20% reducing balance

Investment property

The investment property is stated at fair value, with fair value being assessed on an annual basis.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Investments in subsidiaries

Investments in subsidiaries accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in subsidiaries accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

Investments in joint ventures

Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.

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.

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.

4. Tangible assets

	Freehold property	Plant and machinery	Total
	£	£	£
Cost or fair value
At 1 March 2025 and 28 February 2026	1,300,000	12,747	1,312,747
	------------	--------	------------
Depreciation
At 1 March 2025	–	11,652	11,652
Charge for the year	–	219	219
	------------	--------	------------
At 28 February 2026	–	11,871	11,871
	------------	--------	------------
Carrying amount
At 28 February 2026	1,300,000	876	1,300,876
	------------	--------	------------
At 28 February 2025	1,300,000	1,095	1,301,095
	------------	--------	------------

The property was revalued on 3 October 2024 to current market value at that time. The property was revalued by Simon P Dare BSc (Hons) MRICS of Innes England, a RICS registered chartered surveyors firm. The director believes there has been no change in value since that date and the carrying value of the property remains £1,300,000.

5. Investments

	Shares in group undertakings	Other investments other than loans	Total
	£	£	£
Cost
At 1 March 2025 and 28 February 2026	50	85,625	85,675
	----	--------	--------
Impairment
At 1 March 2025 and 28 February 2026	–	–	–
	----	--------	--------

Carrying amount
At 28 February 2026	50	85,625	85,675
	----	--------	--------
At 28 February 2025	50	85,625	85,675
	----	--------	--------

6. Debtors

	2026	2025
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	15,163	49,163
Other debtors	4,277	1,515
	--------	--------
	19,440	50,678
	--------	--------

7. Investments

	2026	2025
	£	£
Short-term deposits	701,612	–
	---------	----

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Corporation tax	25,291	19,732
Social security and other taxes	5,250	4,250
Other creditors	6,629	14,783
	--------	--------
	37,170	38,765
	--------	--------

The bank holds an unlimited debenture incorporating a fixed and floating charge against the company. It also holds 1st legal charges over the commercial freehold factory, building agreement and postponement of loan. No debt is owed to the bank by the company at the year end.

9. 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 .

10. Director's advances, credits and guarantees

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

	2026
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mr M Whorley	8,184	77,991	( 89,379)	( 3,204)
Mrs P Whorley (Deceased)	( 19,991)	53,991	( 34,000)	–
	--------	---------	---------	-------
	( 11,807)	131,982	( 123,379)	( 3,204)
	--------	---------	---------	-------

	2025
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mr M Whorley	12,972	30,600	( 35,388)	8,184
Mrs P Whorley (Deceased)	( 15,391)	29,400	( 34,000)	( 19,991)
	--------	--------	--------	--------
	( 2,419)	60,000	( 69,388)	( 11,807)
	--------	--------	--------	--------

The director's loan is interest free and repayable on demand.

11. Ethical standards

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