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Registered number: 02992203










CHARLES EVANS GROUP LIMITED










FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

 
CHARLES EVANS GROUP LIMITED
REGISTERED NUMBER: 02992203

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
399,405
399,405

  
399,405
399,405

Current assets
  

Debtors: amounts falling due within one year
 5 
97,908
97,908

  
97,908
97,908

Total assets less current liabilities
  
 
 
497,313
 
 
497,313

  

Net assets
  
497,313
497,313


Capital and reserves
  

Called up share capital 
  
10,000
10,000

Share premium account
  
460,000
460,000

Profit and loss account
  
27,313
27,313

  
497,313
497,313


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 7 August 2024.






P. McGregor
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
CHARLES EVANS GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Charles Evans Group Limited is a private limited company, limited by shares, incorporated in England and Wales. It's registered office is Venture Point Business Park, Evans Road, Liverpool, L24 9PB. The company number is 02992203.
The principal activity of the company is that of a holding company whose subsidiary is engaged in shopfitting and specialist joinery services.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are presented in Sterling (£).

The following principal accounting policies have been applied:

 
2.2

Going concern

The Group depends on its existing bank facilities to meet its day to day working capital requirements. Current forecasts indicate that the Group expects to be able to operate within these facilities for whole of the foreseeable future. These facilities are renewed annually and are not guaranteed for the period covered by the going concern review. The Directors are not aware, however, of any circumstances that may adversely affect the renewal of these facilities. Accordingly, the directors believe it is appropriate to prepare the financial statements on the going concern basis.

 
2.3

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

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.

 
2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 2

 
CHARLES EVANS GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

3.


Employees

The average monthly number of employees, including directors, during the year was 0 (2022 - 0).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2023
399,405



At 31 December 2023
399,405





5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
97,908
97,908

97,908
97,908



6.


Related party transactions

The company has taken advantage of the exemption under paragraph 33.1A of FRS 102 and has not disclosed transactions with other wholly owned group companies.


7.


Controlling party

The immediate parent undertaking of the company is Charles Evans Holdings Limited, a company registered in England and Wales. The ultimate parent undertaking is Charles Evans Construction Limited, a company registered in England and Wales. Charles Evans Construction Limited prepares consolidated accounts and copies are available from Companies House.
The controlling party of the company is P. McGregor.


8.


Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2023 was unqualified.

The audit report was signed on 7 August 2024 by Stephen Talbot (Senior statutory auditor) on behalf of Langtons Professional Services Limited.

Page 3

 
CHARLES EVANS GROUP LIMITED
 
 
Page 4