ALL CERAMICS LIMITED - Filleted accounts

Registered number

00930870

ALL CERAMICS LIMITED

Unaudited Accounts

30 April 2025

ALL CERAMICS LIMITED
Registered number:		00930870
Balance Sheet
as at 30 April 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		238,446			239,082
Investments	4		795,000			795,000
			1,033,446			1,034,082

Current assets
Debtors	5	79,754			86,902
Cash at bank and in hand		3,127			861
		82,881			87,763

Creditors: amounts falling due within one year	6	(18,071)			(22,642)

Net current assets			64,810			65,121

Total assets less current liabilities			1,098,256			1,099,203


Provisions for liabilities			(89,765)			(89,765)


Net assets			1,008,491			1,009,438

Capital and reserves
Called up share capital			2,500			2,500
Share premium			5,775			5,775
Revaluation reserve	7		439,911			439,911
Profit and loss account			560,305			561,252

Shareholders' funds			1,008,491			1,009,438

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




DEREK NIGHTINGALE
Director
Approved by the board on 14 October 2025

ALL CERAMICS LIMITED
Notes to the Accounts
for the year ended 30 April 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention, modified to include the revaluation of certain assets and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land or investment properties, at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:

	Freehold buildings	2% straight line on cost
	Plant & machinery	15% reducing balance basis

	Freehold investment property
	Investment properties - under FRS 102 valuations are carried our annually at fair value. The properties have been valued by the directors of the company. Changes in fair value are reported in the profit and loss account for the period. The directors subsequently transfer any such changes to a revaluation reserve. FRS 102 requires an amount of deferred tax to be provided being an estimate of the tax payable in the event that the properties were to be disposed of at the current fair value. No depreciation is provided in respect of investment properties.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Lease commitments
	Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.



2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 May 2024	361,031		140,727		501,758
	Disposals	-		(123,927)		(123,927)
	At 30 April 2025	361,031		16,800		377,831

	Depreciation
	At 1 May 2024	126,190		136,486		262,676
	Charge for the year	-		636		636
	On disposals	-		(123,927)		(123,927)
	At 30 April 2025	126,190		13,195		139,385

	Net book value
	At 30 April 2025	234,841		3,605		238,446
	At 30 April 2024	234,841		4,241		239,082

	Freehold land and buildings include land with a value of £50,000 on which no depreciation charge is made.

	In accordance with the stated accounting policy, no depreciation was required to the buildings in the year because the residual value of the buildings are considered to be equal to net book value.


4	Investments
Freehold
investment
properties
£
	Fair value
	At 1 May 2024					795,000

	At 30 April 2025					795,000

	Historical cost
	At 1 May 2024					265,324
	At 30 April 2025					265,324

	The freehold investment properties were valued in April 2025 by the directors of the company.

5	Debtors			2025		2024
£					£

	Trade debtors			30,201		39,311
	Other debtors			49,553		47,591
				79,754		86,902


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			5,237		5,510
	Taxation and social security costs			9,852		11,377
	Other creditors			2,982		5,755
				18,071		22,642


7	Revaluation reserve			2025		2024
£					£

	At 1 May 2024			439,911		436,161
	Gain on revaluation of land and buildings			-		5,000
	Deferred taxation arising on the revaluation of land and buildings			-		(1,250)

	At 30 April 2025			439,911		439,911


8	Other financial commitments			2025		2024
£					£

	Total future minimum payments under non-cancellable operating leases			3,537		6,069


9	Other information

	ALL CERAMICS LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	94 Elm Road
	New Malden
	Surrey
	KT3 3HW

	These accounts are presented in Sterling, which is the functional currency of the company.


10	Related party transactions


	During the year a loan of £36,000 was made by the company to ADG Dental Services, a trading partnership in which the directors are materially interested as partners, which remained outstanding at the year end . The loan made by the company is unsecured and interest free.