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REGISTERED NUMBER: 08994640 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2023

for

Ev Carshop Ltd

Ev Carshop Ltd (Registered number: 08994640)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Ev Carshop Ltd

Company Information
for the Year Ended 30 April 2023







DIRECTORS: Ms H Peters
Ms E Verheijen





REGISTERED OFFICE: 9 Shottery Brook Office Park
Timothys Bridge Road
Stratford Enterprise Park
Stratford-Upon-Avon
CV37 9NR





REGISTERED NUMBER: 08994640 (England and Wales)





ACCOUNTANTS: Portfolio Accountants Ltd
9 Shottery Brook Office Park
Timothys Bridge Road
Stratford-Upon-Avon
CV37 9NR

Ev Carshop Ltd (Registered number: 08994640)

Balance Sheet
30 April 2023

30.4.23 30.4.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 4,706 10,023
Tangible assets 5 - -
4,706 10,023

CURRENT ASSETS
Debtors 6 6,930 4,175
Cash at bank 1 12,664
6,931 16,839
CREDITORS
Amounts falling due within one year 7 81,448 72,525
NET CURRENT LIABILITIES (74,517 ) (55,686 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(69,811

)

(45,663

)

CREDITORS
Amounts falling due after more than
one year

8

46,729

47,256
NET LIABILITIES (116,540 ) (92,919 )

CAPITAL AND RESERVES
Called up share capital 1,645 1,645
Share premium 131,942 131,942
Retained earnings (250,127 ) (226,506 )
(116,540 ) (92,919 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 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.

Ev Carshop Ltd (Registered number: 08994640)

Balance Sheet - continued
30 April 2023


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 12 October 2023 and were signed on its behalf by:




Ms E Verheijen - Director



Ms H Peters - Director


Ev Carshop Ltd (Registered number: 08994640)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

Ev Carshop Ltd 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 (£).


All monetary amounts are rounded to the nearest pound.

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.

Significant judgements and estimates
In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or the period of the revision and future periods where the revision affects both current and future periods.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Computer software is being amortised evenly over its estimated useful life of nil years.

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 etc - straight line over 3 years


Ev Carshop Ltd (Registered number: 08994640)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

2. ACCOUNTING POLICIES - continued
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.

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

Going concern
The financial statements have been prepared on a going concern basis

Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

Ev Carshop Ltd (Registered number: 08994640)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 May 2022
and 30 April 2023 15,950
AMORTISATION
At 1 May 2022 5,927
Charge for year 5,317
At 30 April 2023 11,244
NET BOOK VALUE
At 30 April 2023 4,706
At 30 April 2022 10,023

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2022
and 30 April 2023 1,273
DEPRECIATION
At 1 May 2022
and 30 April 2023 1,273
NET BOOK VALUE
At 30 April 2023 -

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade debtors 6,930 4,175

Ev Carshop Ltd (Registered number: 08994640)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Bank loans and overdrafts 5,809 3,374
Trade creditors 2,418 7,667
Taxation and social security 425 696
Other creditors 72,796 60,788
81,448 72,525

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.4.23 30.4.22
£    £   
Bank loans 46,729 47,256

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instalments 27,625 28,152

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ms Emily Verheijen and Ms Holly Peters.