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REGISTERED NUMBER: SC623519 (Scotland)





















Unaudited Financial Statements

For The Year Ended 31 March 2023

for

Evans Plant Solutions Ltd

Evans Plant Solutions Ltd (Registered number: SC623519)






Contents of the Financial Statements
For The Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Evans Plant Solutions Ltd

Company Information
For The Year Ended 31 March 2023







DIRECTORS: G Evans
D Evans





REGISTERED OFFICE: 1 Cambuslang Court
Cambuslang
Glasgow
Strathclyde
G32 8FH





REGISTERED NUMBER: SC623519 (Scotland)





ACCOUNTANTS: Atkinson Donnelly LLP
1 Cambuslang Court
Cambuslang
Glasgow
Strathclyde
G32 8FH

Evans Plant Solutions Ltd (Registered number: SC623519)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 9,789 13,140

CURRENT ASSETS
Debtors 5 50,458 53,388
Cash at bank 858 807
51,316 54,195
CREDITORS
Amounts falling due within one year 6 24,714 43,738
NET CURRENT ASSETS 26,602 10,457
TOTAL ASSETS LESS CURRENT
LIABILITIES

36,391

23,597

CREDITORS
Amounts falling due after more than one
year

7

(27,306

)

(26,679

)

PROVISIONS FOR LIABILITIES 8 (1,860 ) (709 )
NET ASSETS/(LIABILITIES) 7,225 (3,791 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 7,125 (3,891 )
7,225 (3,791 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Plant Solutions Ltd (Registered number: SC623519)

Balance Sheet - continued
31 March 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 24 November 2023 and were signed on its behalf by:





D Evans - Director


Evans Plant Solutions Ltd (Registered number: SC623519)

Notes to the Financial Statements
For The Year Ended 31 March 2023

1. STATUTORY INFORMATION

Evans Plant Solutions Ltd is a private company, limited by shares , registered in Scotland. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 20% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 20% on reducing balance

Financial instruments
Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Cash and Bank Balances
Cash and bank balances are measured at the transaction price.

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 Plant Solutions Ltd (Registered number: SC623519)

Notes to the Financial Statements - continued
For The Year Ended 31 March 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.

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.

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 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2022
and 31 March 2023 1,326 26,702 2,266 30,294
DEPRECIATION
At 1 April 2022 796 15,437 921 17,154
Charge for year 265 2,816 270 3,351
At 31 March 2023 1,061 18,253 1,191 20,505
NET BOOK VALUE
At 31 March 2023 265 8,449 1,075 9,789
At 31 March 2022 530 11,265 1,345 13,140

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 7,593 12,515
Other debtors 42,865 40,873
50,458 53,388

Evans Plant Solutions Ltd (Registered number: SC623519)

Notes to the Financial Statements - continued
For The Year Ended 31 March 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans and overdrafts 3,944 5,941
Hire purchase contracts 1,892 5,092
Trade creditors 777 3,136
Taxation and social security 15,327 27,549
Other creditors 2,774 2,020
24,714 43,738

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.23 31.3.22
£    £   
Bank loans 27,306 25,309
Hire purchase contracts - 1,370
27,306 26,679

8. PROVISIONS FOR LIABILITIES
31.3.23 31.3.22
£    £   
Deferred tax 1,860 709

Deferred
tax
£   
Balance at 1 April 2022 709
Provided during year 1,151
Balance at 31 March 2023 1,860

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2023 and 31 March 2022:

31.3.23 31.3.22
£    £   
G Evans
Balance outstanding at start of year - (231 )
Amounts advanced - 231
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

Evans Plant Solutions Ltd (Registered number: SC623519)

Notes to the Financial Statements - continued
For The Year Ended 31 March 2023

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

D Evans
Balance outstanding at start of year 29,978 -
Amounts advanced 16,427 33,503
Amounts repaid (46,405 ) (3,525 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 29,978

Interest of 2.25% has been charged where the loan has exceeded £10,000 and there are no fixed terms of repayment.