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REGISTERED NUMBER: 04320729 (England and Wales)















Unaudited Financial Statements

for the Year Ended

31 May 2023

for

Evans Bros Limited

Evans Bros Limited (Registered number: 04320729)

Contents of the Financial Statements
for the Year Ended 31 May 2023










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Evans Bros Limited

Company Information
for the Year Ended 31 May 2023







DIRECTORS: H D Evans
G H Evans
R C Blades





REGISTERED OFFICE: 8 Clover Park
Cloverfield
Hinckley
Leicestershire
LE10 1YD





REGISTERED NUMBER: 04320729 (England and Wales)





ACCOUNTANTS: The Rowleys Partnership Ltd
Chartered Accountants
Charnwood House
Harcourt Way
Meridian Business Park
Leicester
Leicestershire
LE19 1WP

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Evans Bros Limited


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.


In accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company for the year ended 31 May 2023 which comprise the Income Statement, Balance Sheet and the related notes from the accounting records and information and explanations you have given to us.

This report is made to the company's Board of Directors, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company's Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's Board of Directors, as a body, for our work or for this report.

We have carried out this engagement in accordance with guidance issued by the Institute of Chartered Accountants in Ireland and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements.

You have acknowledged on the Balance Sheet as at 31 May 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.






The Rowleys Partnership Ltd
Chartered Accountants
Charnwood House
Harcourt Way
Meridian Business Park
Leicester
Leicestershire
LE19 1WP


21 November 2023

Evans Bros Limited (Registered number: 04320729)

Balance Sheet
31 May 2023

31.5.23 31.5.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,446 3,261
Investments 5 2,000 2,000
4,446 5,261

CURRENT ASSETS
Debtors 6 2,891,002 3,388,010
Cash at bank and in hand 210,546 161,863
3,101,548 3,549,873
CREDITORS
Amounts falling due within one year 7 2,531,144 3,055,332
NET CURRENT ASSETS 570,404 494,541
TOTAL ASSETS LESS CURRENT
LIABILITIES

574,850

499,802

CAPITAL AND RESERVES
Called up share capital 8 2,000 2,000
Retained earnings 572,850 497,802
SHAREHOLDERS' FUNDS 574,850 499,802

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

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

Evans Bros Limited (Registered number: 04320729)

Balance Sheet - continued
31 May 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 21 November 2023 and were signed on its behalf by:





R C Blades - Director


Evans Bros Limited (Registered number: 04320729)

Notes to the Financial Statements
for the Year Ended 31 May 2023


1. STATUTORY INFORMATION

Evans Bros 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.

Preparation of consolidated financial statements
The financial statements contain information about Evans Bros Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover represents net invoiced sales of goods and services, excluding value added tax.

Property sales are recognised on legal completion of the sale.

Income from other building or electrical work is recognised on the completion of the job or at the completion of applicable stages. Total income for the year is derived from construction contracts as in previous 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 - 25% reducing balance
Fixtures and fittings - 25% reducing balance
Motor vehicles - 25% reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at fair value.

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.


Evans Bros Limited (Registered number: 04320729)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023


2. ACCOUNTING POLICIES - continued
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.

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 NIL (2022 - NIL).

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 June 2022
and 31 May 2023 45,998 39,870 8,893 94,761
DEPRECIATION
At 1 June 2022 45,854 37,535 8,111 91,500
Charge for year 35 584 196 815
At 31 May 2023 45,889 38,119 8,307 92,315
NET BOOK VALUE
At 31 May 2023 109 1,751 586 2,446
At 31 May 2022 144 2,335 782 3,261

Evans Bros Limited (Registered number: 04320729)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023


5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 June 2022
and 31 May 2023 2,000
NET BOOK VALUE
At 31 May 2023 2,000
At 31 May 2022 2,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Trade debtors 7,791 118,427
Other debtors 2,847,801 3,227,810
VAT 16,945 -
Deferred tax asset 18,094 41,773
Prepayments and accrued income 371 -
2,891,002 3,388,010

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Trade creditors 48,199 88,356
Amounts owed to group undertakings 770,873 721,356
Corporation tax - 16,207
Social security and other taxes 403 871
VAT - 14,019
Credit card 6,594 2,632
Directors' current accounts 1,312,854 1,596,169
Accruals and deferred income 392,221 615,722
2,531,144 3,055,332

Evans Bros Limited (Registered number: 04320729)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023


8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.5.23 31.5.22
value: £    £   
500 Ordinary £1 500 500
1,500 Ordinary A £1 1,500 1,500
2,000 2,000