Company registration number: 08297052
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
Turning Earth Ceramics Ltd
Pages for filing with the Registrar
Company registration number: 08297052
Turning Earth Ceramics Ltd
Balance sheet
as at 31 December 2025
31 Dec 25 31 Dec 24
Note £ £ £ £
Fixed assets
Intangible assets 4 31,019 31,019
Tangible assets 5 86,373 111,998
117,392 143,017
Current assets
Debtors 226,148 220,467
Cash at bank and in hand 114,071 136,464
340,219 356,931
Creditors: amounts falling due within one year
(204,567) (191,563)
Net current assets 135,652 165,368
Total assets less current liabilities 253,044 308,385
Creditors: Amounts falling due after more than one year
6 (77,253) (141,576)
NET ASSETS 175,791 166,809
Capital and reserves
Called up share capital 105 105
Share premium account 24,990 24,990
Profit and loss account 150,696 141,714
TOTAL EQUITY 175,791 166,809
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 08297052
Turning Earth Ceramics Ltd
Balance sheet - continued
as at 31 December 2025
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Miss N Maughan, Director
31 July 2026
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Turning Earth Ceramics Ltd
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
Turning Earth Ceramics Ltd is a private company registered in England and Wales. Its registered number is 08297052. The company is limited by shares. Its registered office is Turning Earth Ceramics Ltd, Arches, London, London, E2 8BW.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
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.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Development costs - 0% reducing balance
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 25% reducing balance
Fixtures & fittings - 25% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 25% reducing balance
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Turning Earth Ceramics Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 31 (2024 - 30).
4 Intangible assets
Other intangible assets

£
Cost
At 1 January 2025 31,019
At 31 December 2025 31,019
Amortisation
At 31 December 2025 -
Net book value
At 31 December 2025 31,019
At 31 December 2024 31,019
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Turning Earth Ceramics Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
5 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 January 2025 310,494
Additions 2,999
At 31 December 2025 313,493
Depreciation
At 1 January 2025 198,496
Charge for year 28,624
At 31 December 2025 227,120
Net book value
At 31 December 2025 86,373
At 31 December 2024 111,998
6 Creditors: amounts falling due after more than five years
Included within the above creditors are the following amounts falling due after more than five years:
31 Dec 25 31 Dec 24
£ £
Repayable by instalments
Bank loans 59,185 117,975
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