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REGISTERED NUMBER: 07283969 (England and Wales)




UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2023

FOR

EVANS COMMERCIAL SERVICES LTD

EVANS COMMERCIAL SERVICES LTD (REGISTERED NUMBER: 07283969)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EVANS COMMERCIAL SERVICES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST DECEMBER 2023







DIRECTORS: T A Evans
M Seddon



REGISTERED OFFICE: Riverside House
River Lane
Saltney
Chester
Cheshire
CH4 8RQ



REGISTERED NUMBER: 07283969 (England and Wales)



ACCOUNTANTS: M. D. Coxey and Co. Limited
Chartered Accountants
25 Grosvenor Road
Wrexham
LL11 1BT



BANKERS: HSBC Bank plc
17-19 Regent Street
Wrexham
LL11 1RN

EVANS COMMERCIAL SERVICES LTD (REGISTERED NUMBER: 07283969)

BALANCE SHEET
31ST DECEMBER 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,355 3,686

CURRENT ASSETS
Stocks 5 9,389 21,647
Debtors 6 9,313 26,285
Cash at bank 93,237 64,639
111,939 112,571
CREDITORS
Amounts falling due within one year 7 16,293 20,878
NET CURRENT ASSETS 95,646 91,693
TOTAL ASSETS LESS CURRENT
LIABILITIES

99,001

95,379

PROVISIONS FOR LIABILITIES 8 838 700
NET ASSETS 98,163 94,679

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 98,063 94,579
SHAREHOLDERS' FUNDS 98,163 94,679

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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 COMMERCIAL SERVICES LTD (REGISTERED NUMBER: 07283969)

BALANCE SHEET - continued
31ST DECEMBER 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17th July 2024 and were signed on its behalf by:





T A Evans - Director


EVANS COMMERCIAL SERVICES LTD (REGISTERED NUMBER: 07283969)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2023

1. STATUTORY INFORMATION

Evans Commercial Services 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 (£).


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 each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Work in progress
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

EVANS COMMERCIAL SERVICES LTD (REGISTERED NUMBER: 07283969)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1st January 2023 1,380 1,000 14,426 2,298 19,104
Additions - - - 708 708
At 31st December 2023 1,380 1,000 14,426 3,006 19,812
DEPRECIATION
At 1st January 2023 947 956 11,218 2,297 15,418
Charge for year 108 11 802 118 1,039
At 31st December 2023 1,055 967 12,020 2,415 16,457
NET BOOK VALUE
At 31st December 2023 325 33 2,406 591 3,355
At 31st December 2022 433 44 3,208 1 3,686

5. STOCKS
31.12.23 31.12.22
£    £   
Work-in-progress 9,389 21,647

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 7,232 24,557
Prepayments 2,081 1,728
9,313 26,285

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 3,272 4,885
Corporation tax 915 3,329
Social security and other taxes 1,528 1,782
Pension control account 49 -
VAT 3,284 3,069
Other creditors 4,753 4,753
Accrued expenses 2,492 3,060
16,293 20,878

EVANS COMMERCIAL SERVICES LTD (REGISTERED NUMBER: 07283969)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2023

8. PROVISIONS FOR LIABILITIES
31.12.23 31.12.22
£    £   
Deferred tax
Accelerated capital allowances 838 700

Deferred
tax
£   
Balance at 1st January 2023 700
Movement in the year due to :
changes in tax rates 221
changes in tax allowances (83 )
Balance at 31st December 2023 838

9. CAPITAL COMMITMENTS
31.12.23 31.12.22
£    £   
Contracted but not provided for in the
financial statements - -

10. ULTIMATE CONTROLLING PARTY

The controlling party is T A Evans.