Company registration number 01183324 (England and Wales)
CLACTON TILE CENTRE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
11 De Grey Square
De Grey Road
Colchester
Essex
CO4 5YQ
CLACTON TILE CENTRE LIMITED
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
CLACTON TILE CENTRE LIMITED
COMPANY INFORMATION
- 1 -
Directors
Mrs A Venables
Mr A J Venables
Mr M C Venables
Secretary
Mrs A Venables
Company number
01183324
Registered office
2-4 Oxford Road
Clacton-on-Sea
Essex
United Kingdom
CO15 3TA
Accountants
TC Group
11 De Grey Square
De Grey Road
Colchester
Essex
CO4 5YQ
CLACTON TILE CENTRE LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
198,491
193,075
Investment property
5
820,000
820,000
1,018,491
1,013,075
Current assets
Stocks
132,469
138,599
Debtors
6
54,220
89,930
Cash at bank and in hand
406,443
436,773
593,132
665,302
Creditors: amounts falling due within one year
7
(135,149)
(171,494)
Net current assets
457,983
493,808
Total assets less current liabilities
1,476,474
1,506,883
Provisions for liabilities
(22,019)
(20,856)
Net assets
1,454,455
1,486,027
Capital and reserves
Called up share capital
8
100
100
Revaluation reserve
143,502
143,502
Profit and loss reserves
1,310,853
1,342,425
Total equity
1,454,455
1,486,027
CLACTON TILE CENTRE LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 AUGUST 2025
31 August 2025
- 3 -

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 26 February 2026 and are signed on its behalf by:
Mr A J Venables
Mr M C Venables
Director
Director
Company registration number 01183324 (England and Wales)
CLACTON TILE CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -
1
Accounting policies
Company information

Clacton Tile Centre Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2-4 Oxford Road, Clacton-on-Sea, Essex, United Kingdom, CO15 3TA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised when the work is completed and invoiced.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
Not provided
Leasehold improvements
10% on cost
Fixtures and fittings
10% on cost
Motor vehicles
20% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

CLACTON TILE CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 5 -

Depreciation has not been provided on the company's freehold property which consists of 2 warehouses, as the estimated residual value of the properties is not less than the carrying value in these financial statements.

1.4
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

CLACTON TILE CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 6 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

In the opinion of the directors there are no significant judgements or areas of estimation uncertainty.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was 11.

2025
2024
Number
Number
Total
11
11
CLACTON TILE CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 7 -
4
Tangible fixed assets
Freehold land and buildings
Leasehold improvements
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 September 2024
175,970
108,890
21,887
58,145
364,892
Additions
7,600
-
0
-
0
-
0
7,600
At 31 August 2025
183,570
108,890
21,887
58,145
372,492
Depreciation and impairment
At 1 September 2024
-
0
108,890
5,082
57,845
171,817
Depreciation charged in the year
-
0
-
0
2,184
-
0
2,184
At 31 August 2025
-
0
108,890
7,266
57,845
174,001
Carrying amount
At 31 August 2025
183,570
-
0
14,621
300
198,491
At 31 August 2024
175,970
-
0
16,805
300
193,075
5
Investment property
2025
£
Fair value
At 1 September 2024 and 31 August 2025
820,000

Investment property comprises 4 residential properties. The fair value of the investment property has been arrived at on the basis of a valuation carried out at 31st August 2025 by the directors. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
46,536
82,704
Other debtors
7,684
7,226
54,220
89,930
CLACTON TILE CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 8 -
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
65,452
101,863
Taxation and social security
56,586
55,967
Other creditors
13,111
13,664
135,149
171,494
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Authorised
Ordinary A shares of £1 each
20
20
20
20
Ordinary B shares of £1 each
20
20
20
20
Ordinary C shares of £1 each
52
60
52
60
Ordinary D shares of £1 each
4
-
4
-
Ordinary E shares of £1 each
4
-
4
-
100
100
100
100
Issued and fully paid
Ordinary A shares of £1 each
20
20
20
20
Ordinary B shares of £1 each
20
20
20
20
Ordinary C shares of £1 each
52
60
52
60
Ordinary D shares of £1 each
4
0
4
-
0
Ordinary E shares of £1 each
4
0
4
-
0
100
100
100
100

The company has 5 classes of ordinary shares all of which are pari passu and carry equal rights in respect of dividends, voting and assets on winding up. None of the shares carry redemption rights.

During the year 8 of the C Ordinary £1 shares were re-designated as D Ordinary £1 shares and E Ordinary £1 shares.

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