REGISTERED NUMBER: 04736819 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

Ceramic Solutions (UK) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Mudrak

Mrs C Mudrak

SECRETARY:

S Mudrak

REGISTERED OFFICE:

22 Yewstock Cresent West

Chippenham

Wiltshire

SN15 1QU

REGISTERED NUMBER:

04736819 (England and Wales)

ACCOUNTANTS:

Coben Associates

The Retreat

Friary Road

Portishead

Bristol

BS20 6LW

FIXED ASSETS

Intangible assets

4

40,000

40,000

Tangible assets

5

668

891

Investment property

6

219,769

219,769

260,437

260,660

CURRENT ASSETS

Debtors

7

367,418

214,190

Cash at bank

98,270

212,273

465,688

426,463

CREDITORS

Amounts falling due within one year

8

93,329

85,820

NET CURRENT ASSETS

372,359

340,643

TOTAL ASSETS LESS CURRENT LIABILITIES

632,796

601,303

CAPITAL AND RESERVES

Called up share capital

40,000

40,000

Retained earnings

592,796

561,303

SHAREHOLDERS' FUNDS

632,796

601,303

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 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.

The financial statements were approved by the Board of Directors and authorised for issue on 20 November 2025 and were signed on its behalf by:

S Mudrak - Director

Mrs C Mudrak - Director

1.	STATUTORY INFORMATION

Ceramic Solutions (UK) 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Goodwill has arisen on the incorporation of the directors business, which was in the form of a sole trader.

The goodwill will not be amortised in the Accounts.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 1 ).

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

40,000

NET BOOK VALUE

At 31 March 2025

40,000

At 31 March 2024

40,000

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

3,016

3,711

6,727

DEPRECIATION

At 1 April 2024

2,403

3,433

5,836

Charge for year

153

70

223

At 31 March 2025

2,556

3,503

6,059

NET BOOK VALUE

At 31 March 2025

460

208

668

At 31 March 2024

613

278

891

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

219,769

NET BOOK VALUE

At 31 March 2025

219,769

At 31 March 2024

219,769

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

8,156

17,779

Other debtors

359,262

196,411

367,418

214,190

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

62,842

63,428

Taxation and social security

18,231

10,115

Other creditors

12,256

12,277

93,329

85,820

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

Mrs C Mudrak

Balance outstanding at start of year

-

7,500

Amounts repaid

-

(7,500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

S Mudrak

Balance outstanding at start of year

-

7,500

Amounts repaid

-

(7,500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-