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REGISTERED NUMBER: 09356426 (England and Wales)















A G EVANS & SONS LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023






A G EVANS & SONS LTD (REGISTERED NUMBER: 09356426)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 DECEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A G EVANS & SONS LTD

COMPANY INFORMATION
for the Year Ended 31 DECEMBER 2023







DIRECTORS: D M Evans
E W Evans





REGISTERED OFFICE: Joinery Works
Industrial Estate
Bala
Gwynedd
LL23 7NL





REGISTERED NUMBER: 09356426 (England and Wales)





ACCOUNTANTS: E W Owen & Co
Glyndwr Buildings
Glyndwr Street
Dolgellau
Gwynedd
LL40 1BB

A G EVANS & SONS LTD (REGISTERED NUMBER: 09356426)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 45,786 51,202

CURRENT ASSETS
Stocks 5,500 5,000
Debtors 5 16,654 18,064
Cash at bank 7,931 9,207
30,085 32,271
CREDITORS
Amounts falling due within one year 6 92,225 91,316
NET CURRENT LIABILITIES (62,140 ) (59,045 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(16,354

)

(7,843

)

PROVISIONS FOR LIABILITIES 8,959 9,149
NET LIABILITIES (25,313 ) (16,992 )

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (25,315 ) (16,994 )
SHAREHOLDERS' FUNDS (25,313 ) (16,992 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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.

A G EVANS & SONS LTD (REGISTERED NUMBER: 09356426)

BALANCE SHEET - continued
31 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 September 2024 and were signed on its behalf by:




D M Evans - Director



E W Evans - Director


A G EVANS & SONS LTD (REGISTERED NUMBER: 09356426)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 DECEMBER 2023


1. STATUTORY INFORMATION

A G Evans & Sons 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.

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 - 10% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

A G EVANS & SONS LTD (REGISTERED NUMBER: 09356426)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 DECEMBER 2023


4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 January 2023 3,050 50,748 1,802
Additions - 9,171 85
Disposals - (8,268 ) -
At 31 December 2023 3,050 51,651 1,887
DEPRECIATION
At 1 January 2023 - 24,730 907
Charge for year - 2,773 196
Eliminated on disposal - (813 ) -
At 31 December 2023 - 26,690 1,103
NET BOOK VALUE
At 31 December 2023 3,050 24,961 784
At 31 December 2022 3,050 26,018 895

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 January 2023 67,760 6,753 130,113
Additions - - 9,256
Disposals - - (8,268 )
At 31 December 2023 67,760 6,753 131,101
DEPRECIATION
At 1 January 2023 47,987 5,287 78,911
Charge for year 3,955 293 7,217
Eliminated on disposal - - (813 )
At 31 December 2023 51,942 5,580 85,315
NET BOOK VALUE
At 31 December 2023 15,818 1,173 45,786
At 31 December 2022 19,773 1,466 51,202

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 16,654 17,418
VAT - 646
16,654 18,064

A G EVANS & SONS LTD (REGISTERED NUMBER: 09356426)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 DECEMBER 2023


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,667 14,662
Trade creditors 7,394 5,347
Tax 16,020 8,600
VAT 75 -
Directors' current accounts 58,069 62,707
92,225 91,316