Company registration number 02208432 (England and Wales)
CERAMIC SPECIALISTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
CERAMIC SPECIALISTS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
CERAMIC SPECIALISTS LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
126,960
97,647
Current assets
Stocks
1,260
1,200
Debtors
4
445,626
473,866
Cash at bank and in hand
1,576,963
1,540,590
2,023,849
2,015,656
Creditors: amounts falling due within one year
5
(259,267)
(191,635)
Net current assets
1,764,582
1,824,021
Total assets less current liabilities
1,891,542
1,921,668
Provisions for liabilities
(12,405)
(10,572)
Net assets
1,879,137
1,911,096
Capital and reserves
Called up share capital
6
6,500
6,500
Share premium account
9,000
9,000
Capital redemption reserve
5,500
5,500
Profit and loss reserves
1,858,137
1,890,096
Total equity
1,879,137
1,911,096
CERAMIC SPECIALISTS LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
31 December 2025
- 2 -

For the financial year ended 31 December 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 director acknowledges his 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 director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 1 July 2026
Mr R R Johnson
Director
Company registration number 02208432 (England and Wales)
CERAMIC SPECIALISTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Ceramic Specialists Limited is a private company limited by shares incorporated in England and Wales. The registered office is 17 The Market Place, Devizes, Wiltshire, SN10 1BA.

The company's principle place of business is Unit 6, The Boscombe Centre, Boscombe Down Business Park, Amesbury, Wiltshire, SP4 7RX.

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
Represents net invoiced sales of goods, excluding VAT.

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 a contracts are recognised by reference to the stage of completion of the contract. The stage of completion of the contract is determined by reference to the worked completed as a proportion of total to be worked at the reporting date.

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:

Fixtures, fittings and equipment
25% per annum on the reducing balance
Motor vehicles
25% per annum on the 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.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

1.5
Taxation

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

CERAMIC SPECIALISTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 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.

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.

1.6
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.7
Retirement benefits

The company makes pension contributions for the benefit of its employees. The pension funds are held separately from those of the company in independently administered funds. The pension charge represents contributions due by the company during the year.

2
Employees

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

2025
2024
Number
Number
Total
12
12
CERAMIC SPECIALISTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
3
Tangible fixed assets
Fixtures, fittings and equipment
Motor vehicles
Total
£
£
£
Cost
At 1 January 2025
24,955
204,137
229,092
Additions
-
0
89,256
89,256
Disposals
-
0
(78,196)
(78,196)
At 31 December 2025
24,955
215,197
240,152
Depreciation and impairment
At 1 January 2025
23,165
108,280
131,445
Depreciation charged in the year
447
35,563
36,010
Eliminated in respect of disposals
-
0
(54,263)
(54,263)
At 31 December 2025
23,612
89,580
113,192
Carrying amount
At 31 December 2025
1,343
125,617
126,960
At 31 December 2024
1,790
95,857
97,647
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
381,651
407,725
Other debtors
63,975
66,141
445,626
473,866
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
95,357
100,891
Taxation and social security
70,002
43,027
Other creditors
93,908
47,717
259,267
191,635
6
Called up share capital
2025
2024
Ordinary share capital
£
£
Issued and fully paid
Ordinary shares of £1 each
6,500
6,500
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