REGISTERED NUMBER: 06146603 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

Wessex Ceramic Tiling Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

A J Widdows

P J Widdows

S P Viveash

REGISTERED OFFICE:

Oak Apple House

North Street

Milborne Port

Sherborne

DT9 5EW

BUSINESS ADDRESS:

Pembroke Centre

Cheney Manor Ind. Estate

Swindon

SN2 2PQ

REGISTERED NUMBER:

06146603 (England and Wales)

ACCOUNTANTS:

Silbury Accountants Limited

Oak Apple House

North Street

Milborne Port

Sherborne

DT9 5EW

FIXED ASSETS

Intangible assets

4

-

-

Property, plant and equipment

5

4,510

4,739

4,510

4,739

CURRENT ASSETS

Inventories

4,300

4,300

Debtors

6

24,929

15,322

Cash at bank

88,671

75,782

117,900

95,404

CREDITORS

Amounts falling due within one year

7

86,255

76,255

NET CURRENT ASSETS

31,645

19,149

TOTAL ASSETS LESS CURRENT LIABILITIES

36,155

23,888

CREDITORS

Amounts falling due after more than one year

8

(13,796

)

(24,028

)

PROVISIONS FOR LIABILITIES

(1,137

)

(1,110

)

NET ASSETS/(LIABILITIES)

21,222

(1,250

)

CAPITAL AND RESERVES

Called up share capital

9

1

1

Capital redemption reserve

1

1

Retained earnings

21,220

(1,252

)

SHAREHOLDERS' FUNDS

21,222

(1,250

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 28 May 2026 and were signed on its behalf by:

A J Widdows - Director

P J Widdows - Director

S P Viveash - Director

1.	STATUTORY INFORMATION

Wessex Ceramic Tiling 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

Revenue 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 2007, is being amortised evenly over its estimated useful life of ten 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 each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost and 25% on reducing balance

Stocks

Inventories and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing inventories to their present location and condition.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

200,000

AMORTISATION

At 1 September 2024

and 31 August 2025

200,000

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 September 2024

143,984

Additions

1,166

Disposals

(4,500

)

At 31 August 2025

140,650

DEPRECIATION

At 1 September 2024

139,245

Charge for year

1,334

Eliminated on disposal

(4,439

)

At 31 August 2025

136,140

NET BOOK VALUE

At 31 August 2025

4,510

At 31 August 2024

4,739

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

21,306

6,305

Other debtors

3,623

9,017

24,929

15,322

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

23,454

22,725

Taxation and social security

34,745

24,190

Other creditors

28,056

29,340

86,255

76,255

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

13,796

24,028

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

100

Ordinary

£0.01

p

1

1

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £75,970 (2024 - £84,888) were paid to the directors .