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REGISTERED NUMBER: 04985743 (England and Wales)

















Evison Brothers Limited

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022






Evison Brothers Limited (Registered number: 04985743)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Evison Brothers Limited

COMPANY INFORMATION
for the Year Ended 31 December 2022







DIRECTORS: Mr M J Evison
Mr A J Evison





SECRETARY: Mrs H J Evison





REGISTERED OFFICE: 9 Market Place
Hedon
East Yorkshire
HU12 8JA





REGISTERED NUMBER: 04985743 (England and Wales)





ACCOUNTANTS: Southgates
Chartered Certified Accountants
9 Market Place
Hedon
East Yorkshire
HU12 8JA

Evison Brothers Limited (Registered number: 04985743)

BALANCE SHEET
31 December 2022

2022 2021
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 186,181 146,610

CURRENT ASSETS
Stocks 5 45,000 40,000
Debtors 6 310,487 255,356
Cash at bank 1,411 21,929
356,898 317,285
CREDITORS
Amounts falling due within one year 7 184,847 196,643
NET CURRENT ASSETS 172,051 120,642
TOTAL ASSETS LESS CURRENT
LIABILITIES

358,232

267,252

CREDITORS
Amounts falling due after more than one
year

8

(86,794

)

(35,000

)

PROVISIONS FOR LIABILITIES (21,380 ) (13,125 )
NET ASSETS 250,058 219,127

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 250,056 219,125
SHAREHOLDERS' FUNDS 250,058 219,127

Evison Brothers Limited (Registered number: 04985743)

BALANCE SHEET - continued
31 December 2022


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2022 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2023 and were signed on its behalf by:




Mr M J Evison - Director



Mr A J Evison - Director


Evison Brothers Limited (Registered number: 04985743)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2022

1. STATUTORY INFORMATION

Evison Brothers 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.

In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.

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.
Buildings - 5% on reducing balance
Plant and machinery - 25% on reducing balance

Government grants
Government grants are recognised at fair value when there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Grants related to purchase of assets are treated as deferred income and allocated to the profit and loss account over the useful lives of the related assets. Grants related to expenses are treated as income in the profit and loss account in the period they are receivable.

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 Profit and Loss Account, 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.

Evison Brothers Limited (Registered number: 04985743)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2022

2. ACCOUNTING POLICIES - continued

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2021 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Buildings machinery Totals
£    £    £   
COST
At 1 January 2022 81,612 392,994 474,606
Additions - 84,960 84,960
Disposals - (40,000 ) (40,000 )
At 31 December 2022 81,612 437,954 519,566
DEPRECIATION
At 1 January 2022 4,081 323,915 327,996
Charge for year 3,876 37,508 41,384
Eliminated on disposal - (35,995 ) (35,995 )
At 31 December 2022 7,957 325,428 333,385
NET BOOK VALUE
At 31 December 2022 73,655 112,526 186,181
At 31 December 2021 77,531 69,079 146,610

Evison Brothers Limited (Registered number: 04985743)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2022

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
At 1 January 2022 132,000
Additions 80,000
Transfer to ownership (132,000 )
At 31 December 2022 80,000
DEPRECIATION
At 1 January 2022 95,376
Charge for year 20,000
Transfer to ownership (95,376 )
At 31 December 2022 20,000
NET BOOK VALUE
At 31 December 2022 60,000
At 31 December 2021 36,624

5. STOCKS
2022 2021
£    £   
Stocks 45,000 40,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Trade debtors 49,889 108,246
Other debtors 260,109 145,310
Prepayments 489 1,800
310,487 255,356

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Bank loans and overdrafts 4,725 10,000
Loan - 2,500
Big Bale East Limited Loan 6,000 -
Hire purchase contracts 15,625 13,123
Trade creditors 32,237 6,443
Tax 1,290 10,325
VAT 7,981 33,593
Directors' current accounts 76,931 62,877
Accruals 40,058 57,782
184,847 196,643

Evison Brothers Limited (Registered number: 04985743)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2022

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2022 2021
£    £   
Bank loans - 1-2 years 4,725 10,000
Bank loans - 2-5 years 14,176 25,000
Bank loans more 5 yr by instal 11,813 -
Hire purchase contracts 56,080 -
86,794 35,000

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 11,813 -