REGISTERED NUMBER: 04076652 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

SUPER CERAMICS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr E J Winn

REGISTERED OFFICE:

Lumina

Park Approach

Thorpe Park

Leeds

West Yorkshire

LS15 8GB

REGISTERED NUMBER:

04076652 (England and Wales)

ACCOUNTANTS:

J S White & Co Limited

25-29 Sandy Way

Yeadon

Leeds

LS19 7EW

FIXED ASSETS

Tangible assets

4

33,463

44,591

CURRENT ASSETS

Stocks

55,794

53,712

Debtors

5

128,848

260,756

Cash at bank and in hand

43,896

40,888

228,538

355,356

CREDITORS

Amounts falling due within one year

6

194,467

284,479

NET CURRENT ASSETS

34,071

70,877

TOTAL ASSETS LESS CURRENT LIABILITIES

67,534

115,468

CREDITORS

Amounts falling due after more than one year

7

(6,069

)

(13,849

)

PROVISIONS FOR LIABILITIES

(224

)

(224

)

NET ASSETS

61,241

101,395

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

61,141

101,295

SHAREHOLDERS' FUNDS

61,241

101,395

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 6 August 2026 and were signed by:

Mr E J Winn - Director

1.	STATUTORY INFORMATION

Super 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.

Short leasehold

-

not provided

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

50% on cost

Stocks

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

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 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 October 2024

and 30 September 2025

2,000

4,125

16,118

DEPRECIATION

At 1 October 2024

-

3,962

16,118

Charge for year

-

41

-

At 30 September 2025

-

4,003

16,118

NET BOOK VALUE

At 30 September 2025

2,000

122

-

At 30 September 2024

2,000

163

-

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 October 2024

and 30 September 2025

92,119

14,021

128,383

DEPRECIATION

At 1 October 2024

50,073

13,639

83,792

Charge for year

10,512

575

11,128

At 30 September 2025

60,585

14,214

94,920

NET BOOK VALUE

At 30 September 2025

31,534

(193

)

33,463

At 30 September 2024

42,046

382

44,591

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

21,402

25,648

Amounts owed by group undertakings

-

129,475

Other debtors

107,446

105,633

128,848

260,756

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

998

Hire purchase contracts

23,931

38,670

Trade creditors

101,593

115,314

Taxation and social security

41,099

35,347

Other creditors

27,844

94,150

194,467

284,479

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

6,069

13,849

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

2025

2024

£

£

Mr E J Winn

Balance outstanding at start of year

-

9,990

Amounts repaid

(5,000

)

(9,990

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(5,000

)

-

During the course of the year the company transacted with its directors by way of a directors loan account. The transactions were as follows:

Mr E D Winn

The balance owed to the company as at 1 October 2024 was £nil. During the course of the year there were funds introduced of £5,000 and amounts withdrawn of £nil. The balance owed to the company as at 30 September 2025 was £5,000.