Company registration number 11707337 (England and Wales)
INTERIOR CERAMICS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
INTERIOR CERAMICS LIMITED
COMPANY INFORMATION
Directors
Mr B T Roberts
Mr T D Roberts
Company number
11707337
Registered office
Lakeview House
4 Woodbrook Crescent
Billericay
Essex
United Kingdom
CM12 0EQ
Accountants
Xeinadin Billericay Limited
Lakeview House
4 Woodbrook Crescent
Billericay
Essex
CM12 0EQ
INTERIOR CERAMICS LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 5
INTERIOR CERAMICS LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF INTERIOR CERAMICS LIMITED FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Interior Ceramics Limited for the year ended 31 March 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Interior Ceramics Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Interior Ceramics Limited and state those matters that we have agreed to state to the b oard of d irectors of Interior Ceramics Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Interior Ceramics Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Interior Ceramics Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Interior Ceramics Limited. You consider that Interior Ceramics Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Interior Ceramics Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Xeinadin Billericay Limited
Lakeview House
4 Woodbrook Crescent
Billericay
Essex
CM12 0EQ
4 March 2026
INTERIOR CERAMICS LIMITED
BALANCE SHEET
AS AT 31 MARCH 2025
31 March 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
8,422
11,233
Current assets
Debtors
4
10,443
18,979
Cash at bank and in hand
855
536
11,298
19,515
Creditors: amounts falling due within one year
5
(18,736)
(17,253)
Net current (liabilities)/assets
(7,438)
2,262
Total assets less current liabilities
984
13,495
Creditors: amounts falling due after more than one year
6
(17,393)
(18,056)
Net liabilities
(16,409)
(4,561)
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
(16,509)
(4,661)
Total equity
(16,409)
(4,561)

For the financial 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.

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 4 March 2026 and are signed on its behalf by:
Mr B T Roberts
Director
Company registration number 11707337 (England and Wales)
INTERIOR CERAMICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Interior Ceramics Limited is a private company limited by shares incorporated in England and Wales. The registered office is Lakeview House, 4 Woodbrook Crescent, Billericay, Essex, United Kingdom, CM12 0EQ.

1.1
Basis of preparation

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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

At the balance sheet date, the company's liabilities exceeded its assets. The company has received assurance from the directors that they will continue to give financial support to the company for twelve months from the date of signing these financial statements.

On this basis, the directors consider it appropriate to prepare the accounts on a going concern basis. However, should the financial support mentioned above not be forthcoming, the going concern basis used in preparing the company's accounts may be invalid and adjustments would have to be made to reduce the value of assets to their realisable amount and to provide for any further liabilities which might arise. The accounts do not include any adjustments to the company's assets or liabilities that might be necessary should this basis not continue to be appropriate.

1.3
Turnover

Turnover represents the value of sales to customers, net of discounts, allowances, volume and promotional rebates and other payments to customers and excludes VAT.

1.4
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:

Fixtures and fittings
25% on reducing balance
Computer equipment
25% on reducing balance
Motor vehicles
25% on reducing balance

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.

1.5
Taxation

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

INTERIOR CERAMICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
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.

2
Employees

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

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024 and 31 March 2025
28,231
Depreciation and impairment
At 1 April 2024
16,998
Depreciation charged in the year
2,811
At 31 March 2025
19,809
Carrying amount
At 31 March 2025
8,422
At 31 March 2024
11,233
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
2,675
Other debtors
10,443
16,304
10,443
18,979
INTERIOR CERAMICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
3,969
3,475
Trade creditors
90
1,490
Taxation and social security
12,507
11,288
Other creditors
2,170
1,000
18,736
17,253
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
17,393
18,056
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
50
50
50
50
Ordinary B of £1 each
50
50
50
50
100
100
100
100
8
Directors' transactions

The following advances and credits to directors subsisted during the years ended 31 March 202 5

Interest is charged at the HMRC beneficial loan rate.

Advances
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
Billy Robert and Thomas Robert Director Loans
2.25
12,149
20,955
134
(25,452)
7,786
12,149
20,955
134
(25,452)
7,786
2025-03-31 2024-04-01 false false false 04 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr B T Roberts Mr T D Roberts 11707337 2024-04-01 2025-03-31 11707337 bus:Director1 2024-04-01 2025-03-31 11707337 bus:Director2 2024-04-01 2025-03-31 11707337 bus:RegisteredOffice 2024-04-01 2025-03-31 11707337 2025-03-31 11707337 2024-03-31 11707337 core:OtherPropertyPlantEquipment 2025-03-31 11707337 core:OtherPropertyPlantEquipment 2024-03-31 11707337 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 11707337 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 11707337 core:WithinOneYear 2025-03-31 11707337 core:WithinOneYear 2024-03-31 11707337 core:AfterOneYear 2025-03-31 11707337 core:AfterOneYear 2024-03-31 11707337 core:CurrentFinancialInstruments 2025-03-31 11707337 core:CurrentFinancialInstruments 2024-03-31 11707337 core:ShareCapital 2025-03-31 11707337 core:ShareCapital 2024-03-31 11707337 core:RetainedEarningsAccumulatedLosses 2025-03-31 11707337 core:RetainedEarningsAccumulatedLosses 2024-03-31 11707337 core:ShareCapitalOrdinaryShareClass1 2025-03-31 11707337 core:ShareCapitalOrdinaryShareClass1 2024-03-31 11707337 core:ShareCapitalOrdinaryShareClass2 2025-03-31 11707337 core:ShareCapitalOrdinaryShareClass2 2024-03-31 11707337 core:ShareCapitalOrdinaryShares 2025-03-31 11707337 core:ShareCapitalOrdinaryShares 2024-03-31 11707337 core:FurnitureFittings 2024-04-01 2025-03-31 11707337 core:ComputerEquipment 2024-04-01 2025-03-31 11707337 core:MotorVehicles 2024-04-01 2025-03-31 11707337 2023-04-01 2024-03-31 11707337 core:OtherPropertyPlantEquipment 2024-03-31 11707337 core:OtherPropertyPlantEquipment 2024-04-01 2025-03-31 11707337 core:Non-currentFinancialInstruments 2025-03-31 11707337 core:Non-currentFinancialInstruments 2024-03-31 11707337 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 11707337 bus:OrdinaryShareClass2 2024-04-01 2025-03-31 11707337 bus:OrdinaryShareClass1 2025-03-31 11707337 bus:OrdinaryShareClass1 2024-03-31 11707337 bus:OrdinaryShareClass2 2025-03-31 11707337 bus:OrdinaryShareClass2 2024-03-31 11707337 bus:AllOrdinaryShares 2025-03-31 11707337 bus:AllOrdinaryShares 2024-03-31 11707337 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11707337 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11707337 bus:FRS102 2024-04-01 2025-03-31 11707337 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 11707337 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP