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REGISTERED NUMBER: 07289875 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

EVERGREEN POTS AND SOIL LIMITED

EVERGREEN POTS AND SOIL LIMITED (REGISTERED NUMBER: 07289875)






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


EVERGREEN POTS AND SOIL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: S F Parish
B M Parish





REGISTERED OFFICE: 409-411 Croydon Road
Beckenham
BR3 3PP





REGISTERED NUMBER: 07289875 (England and Wales)





ACCOUNTANTS: Edwards Chartered Accountants
409-411 Croydon Road
Beckenham
Kent
BR3 3PP

EVERGREEN POTS AND SOIL LIMITED (REGISTERED NUMBER: 07289875)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 128,882 95,584
128,882 95,584

CURRENT ASSETS
Stocks 499,155 434,991
Debtors 6 297,269 301,500
Cash at bank 4,465 -
800,889 736,491
CREDITORS
Amounts falling due within one year 7 756,645 678,298
NET CURRENT ASSETS 44,244 58,193
TOTAL ASSETS LESS CURRENT
LIABILITIES

173,126

153,777

CREDITORS
Amounts falling due after more than one
year

8

(25,909

)

(25,466

)

PROVISIONS FOR LIABILITIES (23,841 ) (18,160 )
NET ASSETS 123,376 110,151

CAPITAL AND RESERVES
Called up share capital 110,010 110,010
Retained earnings 13,366 141
123,376 110,151

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.

EVERGREEN POTS AND SOIL LIMITED (REGISTERED NUMBER: 07289875)

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 19 July 2024 and were signed on its behalf by:





B M Parish - Director


EVERGREEN POTS AND SOIL LIMITED (REGISTERED NUMBER: 07289875)

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

1. STATUTORY INFORMATION

Evergreen Pots And Soil Limited 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 15% 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.

EVERGREEN POTS AND SOIL LIMITED (REGISTERED NUMBER: 07289875)

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

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 December 2023 250,000
AMORTISATION
At 1 January 2023
and 31 December 2023 250,000
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 -

EVERGREEN POTS AND SOIL LIMITED (REGISTERED NUMBER: 07289875)

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

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 January 2023 44,665 14,297 168,370 227,332
Additions 10,500 1,864 40,872 53,236
At 31 December 2023 55,165 16,161 209,242 280,568
DEPRECIATION
At 1 January 2023 29,116 5,523 97,109 131,748
Charge for year 2,800 2,365 14,773 19,938
At 31 December 2023 31,916 7,888 111,882 151,686
NET BOOK VALUE
At 31 December 2023 23,249 8,273 97,360 128,882
At 31 December 2022 15,549 8,774 71,261 95,584

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
Additions 40,872
At 31 December 2023 40,872
DEPRECIATION
Charge for year 4,087
At 31 December 2023 4,087
NET BOOK VALUE
At 31 December 2023 36,785

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 37,478 52,490
Other debtors 259,791 249,010
297,269 301,500

EVERGREEN POTS AND SOIL LIMITED (REGISTERED NUMBER: 07289875)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,313 61,633
Hire purchase contracts 4,474 -
Trade creditors 617,181 553,850
Taxation and social security 103,995 16,934
Other creditors 20,682 45,881
756,645 678,298

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 15,469 25,466
Hire purchase contracts 10,440 -
25,909 25,466

9. TRANSACTIONS WITH DIRECTORS

During the year, the company voted dividends of £50,000 in favour of a director.

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is B M Parish.