REGISTERED NUMBER: 04933875 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

BRAMLEY DENTAL CERAMICS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D S Robinson

Mrs K A Robinson

REGISTERED OFFICE:

Unit 4, Cardinal House

Swinnow Grange Mills

Stanningley Road

Leeds

West Yorkshire

LS13 4EP

REGISTERED NUMBER:

04933875 (England and Wales)

ACCOUNTANTS:

Fortus Limited

3 Park Square East

Leeds

LS1 2NE

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

51,647

56,515

51,647

56,515

CURRENT ASSETS

Stocks

250

12,500

Debtors

6

159,281

103,241

Cash at bank and in hand

95,996

104,087

255,527

219,828

CREDITORS

Amounts falling due within one year

7

111,150

69,201

NET CURRENT ASSETS

144,377

150,627

TOTAL ASSETS LESS CURRENT LIABILITIES

196,024

207,142

CREDITORS

Amounts falling due after more than one year

8

(857

)

(11,758

)

PROVISIONS FOR LIABILITIES

10

(12,585

)

(13,771

)

NET ASSETS

182,582

181,613

CAPITAL AND RESERVES

Called up share capital

1

1

Capital redemption reserve

2

2

Retained earnings

182,579

181,610

SHAREHOLDERS' FUNDS

182,582

181,613

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 9 December 2025 and were signed on its behalf by:

Mr D S Robinson - Director

1.	STATUTORY INFORMATION

Bramley Dental Ceramics 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.	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 represents net invoiced sales of goods and services, 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 2018, is being amortised evenly over its estimated useful life of five years.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on 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.

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.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

5,000

AMORTISATION

At 1 May 2024

and 30 April 2025

5,000

NET BOOK VALUE

At 30 April 2025

-

At 30 April 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 May 2024

176,961

2,904

2,500

182,365

Additions

7,539

156

-

7,695

At 30 April 2025

184,500

3,060

2,500

190,060

DEPRECIATION

At 1 May 2024

120,585

2,870

2,395

125,850

Charge for year

12,512

25

26

12,563

At 30 April 2025

133,097

2,895

2,421

138,413

NET BOOK VALUE

At 30 April 2025

51,403

165

79

51,647

At 30 April 2024

56,376

34

105

56,515

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Plant and

machinery

£

COST

At 1 May 2024

and 30 April 2025

74,100

DEPRECIATION

At 1 May 2024

61,642

Charge for year

3,272

At 30 April 2025

64,914

NET BOOK VALUE

At 30 April 2025

9,186

At 30 April 2024

12,458

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

87,681

103,241

Amounts owed by group undertakings

71,600

-

159,281

103,241

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank Loan

10,000

9,081

Trade creditors

24,901

28,050

Corporation tax

48,298

21,922

Social security and other taxes

3,308

4,200

Other creditors

19,129

-

Directors' current account

-

939

Accrued expenses

5,514

5,009

111,150

69,201

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank Loan

857

11,758

The bank loan represents a loan under HM Government Coronavirus Business Bounce Back Loan Scheme. The bank loan carries an interest rate of 2.5% per annum and it is repayable in accordance with the rules of the scheme.

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

11,016

-

Between one and five years

9,503

-

20,519

-

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

12,585

13,771

Deferred

tax

£

Balance at 1 May 2024

13,771

Movement in the year

(1,186

)

Balance at 30 April 2025

12,585

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2025 and 30 April 2024:

2025

2024

£

£

Mr M Patchett

Balance outstanding at start of year

(939

)

(37

)

Amounts advanced

96,503

94,098

Amounts repaid

(95,564

)

(95,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

(939

)

Mr D S Robinson and Mrs K A Robinson

Balance outstanding at start of year

-

-

Amounts advanced

8,000

-

Amounts repaid

(8,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

12.	RELATED PARTY DISCLOSURES

Included within debtors falling due within one year is an amount of £71,600 owing from Bramley Ceramic Holdings Limited which controls this company and is ultimately controlled by the directors Katie Robinson and Daniel Robinson

13.	ULTIMATE CONTROLLING PARTY

The company is ultimately controlled by Bramley Ceramic Holdings Limited who is controlled by the directors Mrs Katie Robinson and Mr Daniel Robinson.