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REGISTERED NUMBER: 08320490 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2021

for

Evans Garden Care Limited

Evans Garden Care Limited (Registered number: 08320490)






Contents of the Financial Statements
for the Year Ended 31 December 2021




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Evans Garden Care Limited

Company Information
for the Year Ended 31 December 2021







DIRECTORS: B Evans
B Evans





REGISTERED OFFICE: 44 Kestrel Drive
Loggerheads
Market Drayton
Shropshire
TF9 2QT





REGISTERED NUMBER: 08320490 (England and Wales)





ACCOUNTANTS: Gilligans Limited
Unit 4 Lymedale Business Centre
Hooters Hall Road
Lymedale Business Park
Newcastle under Lyme
Staffordshire
ST5 9QF

Evans Garden Care Limited (Registered number: 08320490)

Balance Sheet
31 December 2021

31.12.21 31.12.20
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 7,090 8,084
7,090 8,084

CURRENT ASSETS
Debtors 6 64,971 76,980
Cash at bank 170,862 139,499
235,833 216,479
CREDITORS
Amounts falling due within one year 7 69,929 71,920
NET CURRENT ASSETS 165,904 144,559
TOTAL ASSETS LESS CURRENT
LIABILITIES

172,994

152,643

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 172,993 152,642
SHAREHOLDERS' FUNDS 172,994 152,643

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2021 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.

Evans Garden Care Limited (Registered number: 08320490)

Balance Sheet - continued
31 December 2021


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 2 September 2022 and were signed on its behalf by:





B Evans - Director


Evans Garden Care Limited (Registered number: 08320490)

Notes to the Financial Statements
for the Year Ended 31 December 2021

1. STATUTORY INFORMATION

Evans Garden Care 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of four years.

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.
Plant and machinery - 20% on reducing balance
Motor vehicles - 25% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2020 - 2 ) .

Evans Garden Care Limited (Registered number: 08320490)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2021

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2021
and 31 December 2021 10,000
AMORTISATION
At 1 January 2021
and 31 December 2021 10,000
NET BOOK VALUE
At 31 December 2021 -
At 31 December 2020 -

5. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 January 2021 3,317 11,988 15,305
Additions 1,200 - 1,200
At 31 December 2021 4,517 11,988 16,505
DEPRECIATION
At 1 January 2021 1,976 5,245 7,221
Charge for year 508 1,686 2,194
At 31 December 2021 2,484 6,931 9,415
NET BOOK VALUE
At 31 December 2021 2,033 5,057 7,090
At 31 December 2020 1,341 6,743 8,084

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.21 31.12.20
£    £   
Trade debtors 64,142 76,177
Other debtors 829 803
64,971 76,980

Evans Garden Care Limited (Registered number: 08320490)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2021

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.21 31.12.20
£    £   
Taxation and social security 5,476 7,769
Other creditors 64,453 64,151
69,929 71,920