Ceramics Coop Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 11895814

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		12,814		21,265

			12,814		21,265
CURRENT ASSETS
Debtors	5	20,023		20,341
Cash at bank and in hand		15,105		27,478

		35,128		47,819
Creditors: Amounts Falling Due Within One Year	6	(21,435 )		(23,785 )

NET CURRENT ASSETS (LIABILITIES)			13,693		24,034

TOTAL ASSETS LESS CURRENT LIABILITIES			26,507		45,299

Creditors: Amounts Falling Due After More Than One Year	7		(2,827 )		(8,374 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(2,435 )		(4,040 )

NET ASSETS			21,245		32,885

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			21,243		32,883

SHAREHOLDERS' FUNDS			21,245		32,885

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Ceramics Coop Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Anna Baskakova

Director

25/08/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Ceramics Coop Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11895814 . The registered office is 73-79 Childers Street, London, SE8 5JR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services and from the sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

20% straight line (15% on older items)

2.4. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from

profit as reported in the statement of comprehensive income because of items of income or

expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets

and liabilities in the financial statements and the corresponding tax bases used in the

computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable

timing differences. Deferred tax assets are generally recognised for all deductible temporary

...CONTINUED

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Ceramics Coop Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.4. Taxation - continued

differences to the extent that it is probable that taxable profits will be available against which

those deductible timing differences can be utilised. The carrying amount of deferred tax

assets is reviewed at the end of each reporting period and reduced to the extent that it is no

longer probable that sufficient taxable profits will be available to allow all or part of the asset

to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in

the period in which the liability is settled or the asset realised, based on tax rates (and tax

laws) that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets

within debtors. The measurement of deferred tax liabilities and assets reflect the tax

consequences that would follow from the manner in which the Company expects, at the end

of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate

to items that are recognised in other comprehensive income or directly in equity, in which

case current and deferred tax are recognised in other comprehensive income or directly in

equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 April 2025	52,120
Additions	124
Disposals	(267 )

As at 31 March 2026	51,977

Depreciation
As at 1 April 2025	30,855
Provided during the period	8,575
Disposals	(267 )

As at 31 March 2026	39,163

Net Book Value
As at 31 March 2026	12,814

As at 1 April 2025	21,265

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Ceramics Coop Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	155	442
Prepayments and accrued income	10,235	10,265
Other debtors	9,550	9,550
Net wages	83	84

	20,023	20,341

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Bank loans and overdrafts	5,547	5,414
Corporation tax	10,547	12,689
Other taxes and social security	2	1
VAT	4,064	4,454
Accruals and deferred income	1,275	1,227

	21,435	23,785

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	2,827	8,374

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

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Ceramics Coop Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

9. Other Commitments

The total of future minimum lease payments under operating leases are as follows, assuming the break clause after five years (December 2026) is not utilised:

	2026	2025
	£	£
Not later than one year	38,000	38,000
Later than one year and not later than five years	152,000	152,000
Later than five years	26,687	64,687

	216,687	254,687

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