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Registered Number: 06944175
England and Wales

 

 

 


Filleted Accounts

for the year ended 30 June 2024

for

CERAMTEK LTD

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 62,648    5,325 
62,648    5,325 
Current assets      
Stocks 4 39,225    2,825 
Debtors: amounts falling due within one year 5 419,002    336,767 
Cash at bank and in hand 7,410    2,467 
465,637    342,059 
Creditors: amount falling due within one year 6 (355,195)   (266,036)
Net current assets 110,442    76,023 
 
Total assets less current liabilities 173,090    81,348 
Creditors: amount falling due after more than one year 7 (74,440)   (42,883)
Provisions for liabilities 8 (3,757)   (1,357)
Net assets 94,893    37,108 
 

Capital and reserves
     
Called up share capital 9 1    1 
Profit and loss account 94,892    37,107 
Shareholders' funds 94,893    37,108 
 


For the year ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 24 March 2025 and were signed on its behalf by:


-------------------------------
Tyrone Grimes
Director
1
General Information
Ceramtek Ltd is a private company, limited by shares, registered in England and Wales, registration number 06944175, registration address Emana House, 782-790 Queens Drive, Liverpool, Merseyside, L13 4BT.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 25% Reducing Balance
Computer Equipment 25% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 4 (2023 : 5).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Computer Equipment   Total
  £   £   £
At 01 July 2023 19,984    8,563    28,547 
Additions 48,897    22,017    70,914 
Disposals    
At 30 June 2024 68,881    30,580    99,461 
Depreciation
At 01 July 2023 18,707    4,515    23,222 
Charge for year 12,544    1,047    13,591 
On disposals    
At 30 June 2024 31,251    5,562    36,813 
Net book values
Closing balance as at 30 June 2024 37,630    25,018    62,648 
Opening balance as at 01 July 2023 1,277    4,048    5,325 


4.

Stocks

2024
£
  2023
£
Stocks 39,225    2,825 
39,225    2,825 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 302,972    293,087 
Other Debtors 116,030    43,680 
419,002    336,767 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 112,472    73,448 
Bank Loans & Overdrafts 46,206    10,564 
Corporation Tax 57,889    47,545 
PAYE & Social Security 27,809    15,282 
Other Creditors 109,111    119,197 
Directors' Current Accounts 1,708   
355,195    266,036 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 24,243    42,883 
Obligations Under HP/Financial Leases 50,197   
74,440    42,883 

8.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 3,757    1,357 
3,757    1,357 

9.

Share Capital

Authorised
1 Ordinary share of £1.00 each
Allotted, called up and fully paid
2024
£
  2023
£
1 Ordinary share of £1.00 each  
 

2