REGISTERED NUMBER: 04933875 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026

FOR

BRAMLEY DENTAL CERAMICS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs Katie Adele Robinson

Mr Daniel Simon Robinson

REGISTERED OFFICE:

Unit 4

Cardinal House Swinnow Grange Mills

Stanningley Road

Leeds

West Yorkshire

LS13 4EP

REGISTERED NUMBER:

04933875 (England and Wales)

ACCOUNTANTS:

Syers McGill

9 Kerry Street

Horsforth

Leeds

West Yorkshire

LS18 4AW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

145,011

51,647

145,011

51,647

CURRENT ASSETS

Stocks

275

250

Debtors

6

145,512

159,281

Cash at bank and in hand

142,807

95,996

288,594

255,527

CREDITORS

Amounts falling due within one year

7

140,249

111,150

NET CURRENT ASSETS

148,345

144,377

TOTAL ASSETS LESS CURRENT LIABILITIES

293,356

196,024

CREDITORS

Amounts falling due after more than one year

8

(55,847

)

(857

)

PROVISIONS FOR LIABILITIES

10

(35,955

)

(12,585

)

NET ASSETS

201,554

182,582

CAPITAL AND RESERVES

Called up share capital

11

1

1

Capital redemption reserve

12

2

2

Retained earnings

12

201,551

182,579

SHAREHOLDERS' FUNDS

201,554

182,582

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 9 October 2026 and were signed on its behalf by:

Mrs Katie Adele Robinson - Director

Mr Daniel Simon Robinson - Director

1.	STATUTORY INFORMATION

Bramley Dental 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2018. The goodwill has been amortised in full over its useful life.

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.

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

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 11 (2025 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

and 30 April 2026

5,000

AMORTISATION

At 1 May 2025

and 30 April 2026

5,000

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 May 2025

184,500

3,060

2,500

190,060

Additions

38,538

-

72,293

110,831

At 30 April 2026

223,038

3,060

74,793

300,891

DEPRECIATION

At 1 May 2025

133,097

2,895

2,421

138,413

Charge for year

15,908

33

1,526

17,467

At 30 April 2026

149,005

2,928

3,947

155,880

NET BOOK VALUE

At 30 April 2026

74,033

132

70,846

145,011

At 30 April 2025

51,403

165

79

51,647

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 May 2025

74,100

-

74,100

Additions

-

72,293

72,293

Transfer to ownership

(74,100

)

-

(74,100

)

At 30 April 2026

-

72,293

72,293

DEPRECIATION

At 1 May 2025

64,914

-

64,914

Charge for year

3,272

1,506

4,778

Transfer to ownership

(68,186

)

-

(68,186

)

At 30 April 2026

-

1,506

1,506

NET BOOK VALUE

At 30 April 2026

-

70,787

70,787

At 30 April 2025

9,186

-

9,186

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

96,218

87,681

Amounts owed by group undertakings

49,294

71,600

145,512

159,281

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Bank loan

833

10,000

Hire purchase contracts

7,221

-

Trade creditors

49,057

24,902

Tax

54,473

48,298

Social security and other taxes

3,384

3,308

Accrued expenses

25,281

24,642

140,249

111,150

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Bank loan

-

857

Hire purchase contracts

55,847

-

55,847

857

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.4.26

30.4.25

£

£

Hire purchase contracts

63,068

-

Security has been provided by way of a debenture in favour of Mr M Patchett and Mrs P Patchett by way of fixed and floating charges over the assets of the company and that of the parent undertaking Bramley Ceramic Holdings Limited dated 28 February 2025.

Hire purchase liabilities are secured against the assets to which they relate.

10.	PROVISIONS FOR LIABILITIES

30.4.26

30.4.25

£

£

Deferred tax

35,955

12,585

Deferred

tax

£

Balance at 1 May 2025

12,585

Charge to income statement

23,370

during year

Balance at 30 April 2026

35,955

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.26

30.4.25

value:

£

£

5

Ordinary

£0.10

1

1

12.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 May 2025

182,579

2

182,581

Profit for the year

231,572

231,572

Dividends

(212,600

)

(212,600

)

At 30 April 2026

201,551

2

201,553

13.	RELATED PARTY DISCLOSURES

Bramley Ceramic Holdings Limited owns 100% of the share capital of the company.

At the year end, Bramley Ceramic Holdings Limited owed the company £49,294 (2025: £71,600).

14.	ULTIMATE CONTROLLING PARTY

The company is under the ultimate control of its directors.