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REGISTERED NUMBER: 11865769 (England and Wales)











REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 SEPTEMBER 2024

FOR

PORCELGRES LIMITED

PORCELGRES LIMITED (REGISTERED NUMBER: 11865769)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Report of the Directors 2

Profit and loss account 3

Balance Sheet 4

Statement of Changes in Equity 5

Notes to the Financial Statements 6


PORCELGRES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: J L Miller
S E Miller-Langley





REGISTERED OFFICE: 10 Jesus Lane
Cambridge
Cambridgeshire
CB58BA





REGISTERED NUMBER: 11865769 (England and Wales)





ACCOUNTANTS: Thompson Taraz Rand Ltd
Chartered Accountants
10 Jesus Lane
Cambridge
Cambridgeshire
CB5 8BA

PORCELGRES LIMITED (REGISTERED NUMBER: 11865769)

REPORT OF THE DIRECTORS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

The directors present their report with the financial statements of the company for the year ended 30 September 2024.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 October 2023 to the date of this report.

J L Miller
S E Miller-Langley

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





S E Miller-Langley - Director


3 June 2025

PORCELGRES LIMITED (REGISTERED NUMBER: 11865769)

PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2024 2023
Notes £    £   

TURNOVER 2,399,537 1,216,342

Cost of sales (2,121,488 ) (1,065,573 )
GROSS PROFIT 278,049 150,769

Administrative expenses (424,725 ) (287,908 )
(146,676 ) (137,139 )

Other operating income 316,600 250,000
169,924 112,861


Interest payable and similar expenses (72 ) -
PROFIT BEFORE TAXATION 5 169,852 112,861

Tax on profit 6 (42,505 ) (24,704 )
PROFIT FOR THE FINANCIAL YEAR 127,347 88,157

PORCELGRES LIMITED (REGISTERED NUMBER: 11865769)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 7 442 611

CURRENT ASSETS
Debtors 8 950,991 523,139
Cash at bank 17,500 7,031
968,491 530,170
CREDITORS
Amounts falling due within one year 9 (708,381 ) (397,576 )
NET CURRENT ASSETS 260,110 132,594
TOTAL ASSETS LESS CURRENT LIABILITIES 260,552 133,205

CAPITAL AND RESERVES
Called up share capital 10 2 2
Retained earnings 260,550 133,203
SHAREHOLDERS' FUNDS 260,552 133,205

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 3 June 2025 and were signed on its behalf by:





S E Miller-Langley - Director


PORCELGRES LIMITED (REGISTERED NUMBER: 11865769)

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 SEPTEMBER 2024

Called up
share Retained Total
capital earnings equity
£    £    £   
Balance at 1 October 2022 2 45,046 45,048

Changes in equity
Total comprehensive income - 88,157 88,157
Balance at 30 September 2023 2 133,203 133,205

Changes in equity
Total comprehensive income - 127,347 127,347
Balance at 30 September 2024 2 260,550 260,552

PORCELGRES LIMITED (REGISTERED NUMBER: 11865769)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

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

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover shown in the profit and loss account represents the invoiced sale of floor and wall tiles excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Financial instruments
Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

4. EMPLOYEES AND DIRECTORS

There were no staff costs for the year ended 30 September 2024 nor for the year ended 30 September 2023.

The average number of employees during the year was NIL (2023 - NIL).

5. PROFIT BEFORE TAXATION

The profit is stated after charging:

2024 2023
£    £   
Depreciation - owned assets 169 13

PORCELGRES LIMITED (REGISTERED NUMBER: 11865769)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6. TAXATION

Analysis of the tax charge
The tax charge on the profit for the year was as follows:
2024 2023
£    £   
Current tax:
UK corporation tax 42,505 24,704
Tax on profit 42,505 24,704

7. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023
and 30 September 2024 624
DEPRECIATION
At 1 October 2023 13
Charge for year 169
At 30 September 2024 182
NET BOOK VALUE
At 30 September 2024 442
At 30 September 2023 611

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 509,386 297,665
Other debtors 441,605 225,474
950,991 523,139

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 507,436 292,055
Taxation and social security 42,505 24,704
Other creditors 158,440 80,817
708,381 397,576

PORCELGRES LIMITED (REGISTERED NUMBER: 11865769)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

10. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 2024 2023
value: £    £   
2 Ordinary shares £1 2 2