| Registered Number:04800454 |
For the year ended 31 March 2025
England and Wales
Unaudited Financial Statements
For the year ended 31 March 2025
P J H Ceramics Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
P J H Ceramics Limited
Statement of Financial Position
2024
2025
| Property, plant and equipment |
230,159
231,634
2
230,159
231,634
6,200
6,200
3
| Trade and other receivables |
59,968
74,172
4
43,312
| Cash and cash equivalents |
43,962
124,334
109,480
| Trade and other payables: amounts falling due within one year |
(145,559)
(120,166)
5
(36,079)
4,168
Net current assets
| Total assets less current liabilities |
234,327
195,555
| Trade and other payables: amounts falling due after more than |
| one year |
(19,059)
(10,828)
6
223,499
Net assets
176,496
100
100
223,399
176,396
223,499
176,496
Shareholders' funds
| For the year ended 31 March 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies. |
| 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 director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section 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. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| These financial statements were approved and authorised for issue by the Board on 11 December 2025 and were signed by: |
| The notes form part of these financial statements |
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For the year ended 31 March 2025
P J H Ceramics Limited
Notes to the Financial Statements
Statutory Information
| P J H Ceramics Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number 04800454. |
| Principal place of business: |
The Old Surgery
109 London Road
Teynham, Sittingbourne
Kent
ME9 9QL
3 Conqueror Court
Sittingbourne
Kent
ME10 5BH
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting Standard 102 'The |
| Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have |
| been prepared under the historical costs convention as modified by the revaluation of certain assets. |
Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Property, plant and equipment
| 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: |
Land and buildings
Plant and machinery
Computer equipment
Motor vehicles
Fixtures and fittings
| No depreciation is provided on the company''s freehold properties since in the opinion of the directors the expected useful lives are |
| sufficiently long and the estimated residual values are sufficiently high that any such depreciation would be immaterial. The directors |
| undertake an annual impairment review of these properties. |
Government grants
| Government grants received are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred. |
Inventories
| 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. |
Hire purchase and leasing commitments
| Rentals payable under operating leases are charged against income on a straight line basis over the lease term. The finance element of the rental payment is charged to the profit and loss account on a straight line basis. |
Pension costs and other post-retirement benefits
| The company operates a defined contribution pension scheme for the benefit of its directors/and employees. Contributions payable are charged to the profit and loss account in the period in which they are payable. |
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For the year ended 31 March 2025
P J H Ceramics Limited
Notes to the Financial Statements Continued
| 2. Property, plant and equipment |
282,448
6,690
14,855
44,967
215,936
3,484
-
3,484
-
-
44,967
18,339
6,690
285,932
215,936
| Provision for depreciation and impairment |
50,814
6,568
11,405
32,841
-
Charge for year
4,959
40
1,734
3,185
-
55,773
6,608
13,139
36,026
-
215,936
8,941
5,200
82
230,159
215,936
12,126
3,450
122
231,634
2024
2025
6,200
6,200
| 4. Trade and other receivables |
2024
2025
28,348
23,500
| Taxation and social security |
4,519
6,468
41,305
30,000
59,968
74,172
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For the year ended 31 March 2025
P J H Ceramics Limited
Notes to the Financial Statements Continued
| 5. Trade and other payables: amounts falling due within one year |
2024
2025
10,851
7,310
| Taxation and social security |
55,552
26,327
| Accruals and deferred income |
1,980
1,650
48,237
109,717
3,546
555
120,166
145,559
| 6. Trade and other payables: amounts falling due after more than one year |
2024
2025
10,828
19,059
| 7. Average number of persons employed |
During the year the average number of employees was 8 (2024 : 7)
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