REGISTERED NUMBER: 05517114 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Design Ceramics Limited

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Mr N P Gareeb

Mrs N B Goolab

SECRETARY:

Mrs N B Goolab

REGISTERED OFFICE:

Suite 1

Concept House

23 Billet Lane

Hornchurch

Essex

RM11 1XP

REGISTERED NUMBER:

05517114 (England and Wales)

ACCOUNTANTS:

Havard & Associates

Suite 1

Concept House

23 Billet Lane

Hornchurch

Essex

RM11 1XP

FIXED ASSETS

Tangible assets

4

24,280

29,193

CURRENT ASSETS

Debtors

5

110,527

91,308

Cash at bank

26,630

3,436

137,157

94,744

CREDITORS

Amounts falling due within one year

6

59,257

34,830

NET CURRENT ASSETS

77,900

59,914

TOTAL ASSETS LESS CURRENT LIABILITIES

102,180

89,107

CREDITORS

Amounts falling due after more than one year

7

(9,583

)

(22,583

)

PROVISIONS FOR LIABILITIES

(6,051

)

(7,279

)

NET ASSETS

86,546

59,245

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

86,446

59,145

SHAREHOLDERS' FUNDS

86,546

59,245

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

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

Mr N P Gareeb - Director

1.	STATUTORY INFORMATION

Design Ceramics 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.

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 reducing balance

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.

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

61,236

Additions

1,157

At 31 July 2025

62,393

DEPRECIATION

At 1 August 2024

32,043

Charge for year

6,070

At 31 July 2025

38,113

NET BOOK VALUE

At 31 July 2025

24,280

At 31 July 2024

29,193

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

65,725

46,313

Other debtors

44,802

44,995

110,527

91,308

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

16,214

8,753

Taxation and social security

33,683

15,274

Other creditors

9,360

10,803

59,257

34,830

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

5,833

12,833

Other creditors

3,750

9,750

9,583

22,583

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2025 and 31 July 2024:

31.7.25

31.7.24

£

£

Mr N P Gareeb

Balance outstanding at start of year

22,498

17,787

Amounts advanced

22,401

22,498

Amounts repaid

(22,498

)

(17,787

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

22,401

22,498

Mrs N B Goolab

Balance outstanding at start of year

22,497

17,786

Amounts advanced

22,401

22,497

Amounts repaid

(22,497

)

(17,786

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

22,401

22,497

Interest has been charged on the above loans at 2.5% until April 5th 2025 and 3.75% thereafter.