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Registered number: 07548704










A. EVANS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 10 SEPTEMBER 2024

 
A. EVANS LIMITED
REGISTERED NUMBER: 07548704

BALANCE SHEET
AS AT 10 SEPTEMBER 2024

10 September
30 April
2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
2,930

  
-
2,930

Current assets
  

Debtors
 5 
783,936
786,334

Cash at bank and in hand
 6 
81,147
256,821

  
865,083
1,043,155

Creditors: amounts falling due within one year
 7 
(2,100)
(28,308)

Net current assets
  
 
 
862,983
 
 
1,014,847

Total assets less current liabilities
  
862,983
1,017,777

  

Net assets
  
862,983
1,017,777


Capital and reserves
  

Called up share capital 
 8 
100
100

Other reserves
  
460,657
447,885

Profit and loss account
  
402,226
569,792

  
862,983
1,017,777


Page 1

 
A. EVANS LIMITED
REGISTERED NUMBER: 07548704
    
BALANCE SHEET (CONTINUED)
AS AT 10 SEPTEMBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 profit and loss account 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 by: 




Andrew Martin Evans
Director

Date: 11 September 2024

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
A. EVANS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 10 SEPTEMBER 2024

1.


General information

A. Evans Limited, is a private limited company, limited by shares, incorporated in England and Wales, with its registered office and principal place of business at Chapter House North, Abbey Lawn, Abbey Foregate, Shrewsbury, Shropshire, SY2 5DE.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

 
A. EVANS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 10 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment
-
20%
reducing balance basis
Other fixed assets
-
20%
reducing balance basis

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 4

 
A. EVANS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 10 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.7

Impairment of fixed assets and goodwill

Assets that are subject to depreciation or amortisation are assessed at each balance sheet date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or CGU's) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (CGUs). Non-financial assets that have been previously impaired are reviewed at each balance sheet date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased.

 
2.8

Valuation of investments

Investments held as fixed assets are shown as cost less provision for impairment. Investments are stated at cost, plus allocated profits, less drawings to date, plus any revaluations. 

 
2.9

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.

 
2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.11

Creditors

Short-term 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.

 
2.12

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.


3.


Employees

The average monthly number of employees, including directors, during the period was 0 (2023 - 1).

Page 5

 
A. EVANS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 10 SEPTEMBER 2024

4.


Tangible fixed assets







Office equipment
Other fixed assets
Total

£
£
£



Cost or valuation


At 1 May 2023
789
5,092
5,881



At 10 September 2024

789
5,092
5,881



Depreciation


At 1 May 2023
466
2,485
2,951


Charge for the period on owned assets
65
521
586


Impairment charge
258
2,086
2,344



At 10 September 2024

789
5,092
5,881



Net book value



At 10 September 2024
-
-
-



At 30 April 2023
323
2,607
2,930

Page 6

 
A. EVANS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 10 SEPTEMBER 2024

5.


Debtors


10 September
30 April
2024
2023
£
£

Due after more than one year

Amounts owed by joint ventures and associated undertakings
299,060
440,954

299,060
440,954

Due within one year

Other debtors
484,876
345,380

783,936
786,334



6.


Cash and cash equivalents

10 September
30 April
2024
2023
£
£

Cash at bank and in hand
81,147
256,821

81,147
256,821



7.


Creditors: Amounts falling due within one year

10 September
30 April
2024
2023
£
£

Other taxation and social security
-
27,308

Accruals and deferred income
2,100
1,000

2,100
28,308


Page 7

 
A. EVANS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 10 SEPTEMBER 2024

8.


Share capital

10 September
30 April
2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100


 
Page 8