REGISTERED NUMBER: 08676983 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Ceramica Bathrooms Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Report of the Accountants

6

DIRECTORS:

Mr R G Tilley

Mrs S K Tilley

REGISTERED OFFICE:

The Atkins Building

Lower Bond Street

Hinckley

Leicestershire

LE10 1QU

REGISTERED NUMBER:

08676983 (England and Wales)

ACCOUNTANTS:

Abrahamson Foster Limited

The Atkins Building

Lower Bond Street

Hinckley

Leicestershire

LE10 1QU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

466

3,407

466

3,407

CURRENT ASSETS

Debtors

6

469

377

Cash at bank

39,885

32,826

40,354

33,203

CREDITORS

Amounts falling due within one year

7

26,962

26,972

NET CURRENT ASSETS

13,392

6,231

TOTAL ASSETS LESS CURRENT LIABILITIES

13,858

9,638

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

13,857

9,637

13,858

9,638

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 12 January 2026 and were signed on its behalf by:

Mr R G Tilley - Director

1.	STATUTORY INFORMATION

Ceramica Bathrooms 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 2014, 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 the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

33% on reducing balance and 25% on straight line

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 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

10,000

AMORTISATION

At 1 October 2024

and 30 September 2025

10,000

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

15,306

Additions

160

At 30 September 2025

15,466

DEPRECIATION

At 1 October 2024

11,899

Charge for year

3,101

At 30 September 2025

15,000

NET BOOK VALUE

At 30 September 2025

466

At 30 September 2024

3,407

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Other debtors

469

377

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

1,581

173

Taxation and social security

5,198

5,721

Other creditors

20,183

21,078

26,962

26,972

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

30.9.25

30.9.24

£

£

Mr R G Tilley

Balance outstanding at start of year

(16,136

)

(15,633

)

Amounts advanced

-

14,809

Amounts repaid

-

(15,312

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

(16,136

)

Mrs S K Tilley

Balance outstanding at start of year

(3,182

)

(2,870

)

Amounts repaid

-

(312

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

(3,182

)

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 September 2025 set out on pages one to fourteen and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Abrahamson Foster Limited

The Atkins Building

Lower Bond Street

Hinckley

Leicestershire

LE10 1QU

Date: .............................................