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Registered number: 06729448
Ceramic Materials And Manufacturing Consultancy Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Michael James Knowles & Co Ltd
Chartered Certified Accountants
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Directors Mr J Morris
Mrs D Morris
Secretary Mrs D Morris
Company Number 06729448
Registered Office 12 Birch Road
Stone
Staffordshire
ST15 8NF
Accountants Michael James Knowles & Co Ltd
Chartered Certified Accountants
20 Dickson Road
Blackpool
Lancashire
FY1 2AE
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Balance Sheet
Registered number: 06729448
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 719 1,073
719 1,073
CURRENT ASSETS
Debtors 5 - 26,000
Cash at bank and in hand 62,715 47,849
62,715 73,849
Creditors: Amounts Falling Due Within One Year 6 (40,768 ) (42,378 )
NET CURRENT ASSETS (LIABILITIES) 21,947 31,471
TOTAL ASSETS LESS CURRENT LIABILITIES 22,666 32,544
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (144 ) (204 )
NET ASSETS 22,522 32,340
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 22,520 32,338
SHAREHOLDERS' FUNDS 22,522 32,340
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For the year ending 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr J Morris
Director
30th December 2025
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Ceramic Materials And Manufacturing Consultancy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06729448 . The registered office is 12 Birch Road, Stone, Staffordshire, ST15 8NF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 33%
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.6. 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. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2024 2,835
As at 31 March 2025 2,835
Depreciation
As at 1 April 2024 1,762
Provided during the period 354
As at 31 March 2025 2,116
Net Book Value
As at 31 March 2025 719
As at 1 April 2024 1,073
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 26,000
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 485 456
Other creditors 38,095 34,945
Taxation and social security 2,188 6,977
40,768 42,378
7. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 144 204
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
2025 2024
£ £
Mr J Morris 9,000 8,000
Mrs D Morris 9,000 8,000
10. Related Party Transactions
Mr J F & Mrs D S MorrisDirectors and major ShareholdersFor the whole of the period the company was under the control of the Directors. Directors Loan Account balance in favour of the Directors as at the end of the period end £35495 (2024: £33495) included in Other Creditors.

Mr J F & Mrs D S Morris

Directors and major Shareholders

For the whole of the period the company was under the control of the Directors. Directors Loan Account balance in favour of the Directors as at the end of the period end £35495 (2024: £33495) included in Other Creditors.

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