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Evans Forestry Limited
Financial Statements
For The Year Ended 31 August 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13576222
31 August 2023 31 August 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 156,666 213,139
156,666 213,139
CURRENT ASSETS
Debtors 5 25,583 14,019
Cash at bank and in hand 12,443 91,966
38,026 105,985
Creditors: Amounts Falling Due Within One Year 6 (178,493 ) (181,283 )
NET CURRENT ASSETS (LIABILITIES) (140,467 ) (75,298 )
TOTAL ASSETS LESS CURRENT LIABILITIES 16,199 137,841
Creditors: Amounts Falling Due After More Than One Year 7 (25,278 ) (46,667 )
NET (LIABILITIES)/ASSETS (9,079 ) 91,174
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (9,179 ) 91,074
SHAREHOLDERS' FUNDS (9,079) 91,174
Page 1
Page 2
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Luke Evans
Director
20 August 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Evans Forestry Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13576222 . The registered office is Buildings Farm, Ticknall Road, Hartshorne, Derbyshire, DE11 7AU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% SL
Computer Equipment 25% SL
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 September 2022 225,400 490 225,890
As at 31 August 2023 225,400 490 225,890
...CONTINUED
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Page 4
Depreciation
As at 1 September 2022 12,680 71 12,751
Provided during the period 56,350 123 56,473
As at 31 August 2023 69,030 194 69,224
Net Book Value
As at 31 August 2023 156,370 296 156,666
As at 1 September 2022 212,720 419 213,139
5. Debtors
31 August 2023 31 August 2022
£ £
Due within one year
Trade debtors 2,083 12,519
Other debtors 23,500 1,500
25,583 14,019
6. Creditors: Amounts Falling Due Within One Year
31 August 2023 31 August 2022
£ £
Net obligations under finance lease and hire purchase contracts 23,333 51,733
Trade creditors 114,608 123,758
Bank loans and overdrafts 20,000 -
Lloyds bank loan 7,706 -
Other creditors 4,929 5,214
Taxation and social security 7,917 578
178,493 181,283
7. Creditors: Amounts Falling Due After More Than One Year
31 August 2023 31 August 2022
£ £
Net obligations under finance lease and hire purchase contracts 25,278 46,667
8. Obligations Under Finance Leases and Hire Purchase
31 August 2023 31 August 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 23,333 51,733
Later than one year and not later than five years 25,278 46,667
48,611 98,400
48,611 98,400
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9. Share Capital
31 August 2023 31 August 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5