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frs-core:Non-currentFinancialInstruments 6 2022-06-30 03102060 7 2021-07-01 2022-06-30 03102060 frs-core:CurrentFinancialInstruments 7 2022-06-30 03102060 frs-core:Non-currentFinancialInstruments 7 2022-06-30 03102060 8 2021-07-01 2022-06-30 03102060 frs-core:CurrentFinancialInstruments 8 2022-06-30 03102060 frs-core:Non-currentFinancialInstruments 8 2022-06-30 03102060 9 2021-07-01 2022-06-30 03102060 frs-core:CurrentFinancialInstruments 9 2022-06-30 03102060 frs-core:Non-currentFinancialInstruments 9 2022-06-30 03102060 10 2021-07-01 2022-06-30 03102060 frs-core:CurrentFinancialInstruments 10 2022-06-30 03102060 frs-core:Non-currentFinancialInstruments 10 2022-06-30 03102060 11 2021-07-01 2022-06-30 03102060 frs-core:CurrentFinancialInstruments 11 2022-06-30 03102060 frs-core:Non-currentFinancialInstruments 11 2022-06-30 03102060 12 2021-07-01 2022-06-30 03102060 frs-core:CurrentFinancialInstruments 12 2022-06-30 03102060 frs-core:Non-currentFinancialInstruments 12 2022-06-30 03102060 13 2021-07-01 2022-06-30 03102060 frs-core:CurrentFinancialInstruments 13 2022-06-30 03102060 frs-core:Non-currentFinancialInstruments 13 2022-06-30 03102060 14 2021-07-01 2022-06-30 03102060 frs-core:CurrentFinancialInstruments 14 2022-06-30 03102060 frs-core:Non-currentFinancialInstruments 14 2022-06-30 03102060 15 2021-07-01 2022-06-30 03102060 frs-core:CurrentFinancialInstruments 15 2022-06-30 03102060 frs-core:Non-currentFinancialInstruments 15 2022-06-30 03102060 16 2021-07-01 2022-06-30 03102060 frs-core:CurrentFinancialInstruments 16 2022-06-30 03102060 frs-core:Non-currentFinancialInstruments 16 2022-06-30 03102060 17 2021-07-01 2022-06-30 03102060 frs-core:CurrentFinancialInstruments 17 2022-06-30 03102060 frs-core:Non-currentFinancialInstruments 17 2022-06-30 03102060 18 2021-07-01 2022-06-30 03102060 frs-core:CurrentFinancialInstruments 18 2022-06-30 03102060 frs-core:Non-currentFinancialInstruments 18 2022-06-30 03102060 19 2021-07-01 2022-06-30 03102060 frs-core:CurrentFinancialInstruments 19 2022-06-30 03102060 frs-core:Non-currentFinancialInstruments 19 2022-06-30 03102060 20 2021-07-01 2022-06-30 03102060 frs-core:CurrentFinancialInstruments 20 2022-06-30 03102060 frs-core:Non-currentFinancialInstruments 20 2022-06-30 03102060 dpl-frs:Item1 2021-07-01 2022-06-30 03102060 dpl-frs:Item1 2021-06-30 03102060 dpl-frs:Item1 2022-06-30 03102060 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 03102060 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 03102060 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 03102060 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 03102060 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 03102060 dpl-frs:Item2 2021-07-01 2022-06-30 03102060 dpl-frs:Item2 2021-06-30 03102060 dpl-frs:Item2 2022-06-30 03102060 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 03102060 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 03102060 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 03102060 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 03102060 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 03102060 dpl-frs:Item3 2021-07-01 2022-06-30 03102060 dpl-frs:Item3 2021-06-30 03102060 dpl-frs:Item3 2022-06-30 03102060 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 03102060 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 03102060 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 03102060 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 03102060 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 03102060 dpl-frs:Item4 2021-07-01 2022-06-30 03102060 dpl-frs:Item4 2021-06-30 03102060 dpl-frs:Item4 2022-06-30 03102060 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 03102060 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 03102060 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 03102060 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 03102060 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 03102060 dpl-frs:Item5 2021-07-01 2022-06-30 03102060 dpl-frs:Item5 2021-06-30 03102060 dpl-frs:Item5 2022-06-30 03102060 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 03102060 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 03102060 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 03102060 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 03102060 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 03102060 dpl-frs:Item6 2021-07-01 2022-06-30 03102060 dpl-frs:Item6 2021-06-30 03102060 dpl-frs:Item6 2022-06-30 03102060 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 03102060 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 03102060 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 03102060 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 03102060 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 03102060 dpl-frs:Item7 2021-07-01 2022-06-30 03102060 dpl-frs:Item7 2021-06-30 03102060 dpl-frs:Item7 2022-06-30 03102060 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 03102060 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 03102060 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 03102060 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 03102060 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 03102060 dpl-frs:Item8 2021-07-01 2022-06-30 03102060 dpl-frs:Item8 2021-06-30 03102060 dpl-frs:Item8 2022-06-30 03102060 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 03102060 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 03102060 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 03102060 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 03102060 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 03102060 dpl-frs:Item9 2021-07-01 2022-06-30 03102060 dpl-frs:Item9 2021-06-30 03102060 dpl-frs:Item9 2022-06-30 03102060 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 03102060 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 03102060 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 03102060 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 03102060 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 03102060 dpl-frs:Item10 2021-07-01 2022-06-30 03102060 dpl-frs:Item10 2021-06-30 03102060 dpl-frs:Item10 2022-06-30 03102060 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 03102060 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 03102060 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 03102060 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 03102060 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 03102060 dpl-frs:Item11 2021-07-01 2022-06-30 03102060 dpl-frs:Item11 2021-06-30 03102060 dpl-frs:Item11 2022-06-30 03102060 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 03102060 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 03102060 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 03102060 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 03102060 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 03102060 dpl-frs:Item12 2021-07-01 2022-06-30 03102060 dpl-frs:Item12 2021-06-30 03102060 dpl-frs:Item12 2022-06-30 03102060 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 03102060 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 03102060 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 03102060 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 03102060 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 03102060 1 2021-07-01 2022-06-30 03102060 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 03102060
Ceratex Engineering Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 03102060
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,703,630 1,669,135
1,703,630 1,669,135
CURRENT ASSETS
Stocks 10,000 10,000
Debtors 5 304,215 256,909
Cash at bank and in hand 891,250 729,296
1,205,465 996,205
Creditors: Amounts Falling Due Within One Year 6 (351,980 ) (241,853 )
NET CURRENT ASSETS (LIABILITIES) 853,485 754,352
TOTAL ASSETS LESS CURRENT LIABILITIES 2,557,115 2,423,487
PROVISIONS FOR LIABILITIES
Deferred Taxation (92,929 ) (86,279 )
NET ASSETS 2,464,186 2,337,208
CAPITAL AND RESERVES
Called up share capital 34,035 34,035
Revaluation reserve 648,594 648,594
Income Statement 1,781,557 1,654,579
SHAREHOLDERS' FUNDS 2,464,186 2,337,208
Page 1
Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr M E Redwood
Director
21/11/2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Ceratex Engineering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03102060 . The registered office is Berefield House, Rushley Lane, High Ham, Langport, Somerset, TA10 9DG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

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

2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and Value Added Tax.
Turnover is invoiced and recognised on completion of the work undertaken.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Nil
Plant & Machinery 15% straight line
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
2.4. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transactions 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.
Debt instruments are subsequently measured at amortised cost.

2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, 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.


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2.8. Pensions
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
2.9. 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 in finance costs in profit or loss in the period is arises.

2.10. Impairment
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. 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 are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2022: 7)
7 7
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 July 2022 1,616,361 566,659 34,495 7,383 2,224,898
Additions - 52,500 - 701 53,201
As at 30 June 2023 1,616,361 619,159 34,495 8,084 2,278,099
Depreciation
As at 1 July 2022 - 517,540 31,961 6,262 555,763
Provided during the period - 17,887 633 186 18,706
As at 30 June 2023 - 535,427 32,594 6,448 574,469
Net Book Value
As at 30 June 2023 1,616,361 83,732 1,901 1,636 1,703,630
As at 1 July 2022 1,616,361 49,119 2,534 1,121 1,669,135
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5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 199,576 144,338
Prepayments and accrued income 3,839 4,571
Other debtors 100,800 108,000
304,215 256,909
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 2,475 9,812
Corporation tax 32,566 17,850
Other taxes and social security 3,743 1,717
VAT 11,344 8,788
Other creditors 80,997 -
Accruals and deferred income 51,090 38,690
Director's loan account 169,765 164,996
351,980 241,853
7. Pension Commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £4,337 (2022 - £3,972).
Contributions totalling £997 (2022 - £nil) were payable to the fund at the year end, and are included in creditors: amount falling due within one year.
8. Related Party Transactions
During the year, dividends of £40,000 (2022 - £40,000) were paid to the directors.
Included in creditors: amounts falling due within one year, is a directors loan account balance of £169,765 (2022 - £164,996) owing to Mr M E Redwood.
The loan is interest free and repayable on demand.
9. Ultimate Controlling Party
The company is under the control of Mr M E Redwood who is interested in 100% of the company's issued share capital.
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