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REGISTERED NUMBER: 07215515 (England and Wales)








REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

EVERGREEN (CHESHIRE) LIMITED

EVERGREEN (CHESHIRE) LIMITED (REGISTERED NUMBER: 07215515)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2024




Page

Company Information 1

Report of the Directors 2

Balance Sheet 3 to 4

Notes to the Financial Statements 5 to 8


EVERGREEN (CHESHIRE) LIMITED

COMPANY INFORMATION
for the Year Ended 30 April 2024







DIRECTORS: Mrs M Mcanaw
Mr A H Mcanaw





SECRETARY: Mrs M Mcanaw





REGISTERED OFFICE: Hough Lane
Comberbach
Northwich
Cheshire
CW9 6AN





REGISTERED NUMBER: 07215515 (England and Wales)





ACCOUNTANTS: Cadishead Accountancy Services Limited
Britannic House
657 Liverpool Road
Irlam
Manchester
Lancashire
M44 5XD

EVERGREEN (CHESHIRE) LIMITED (REGISTERED NUMBER: 07215515)

REPORT OF THE DIRECTORS
for the Year Ended 30 April 2024

The directors present their report with the financial statements of the company for the year ended 30 April 2024.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of landscaping service activities.

DIRECTORS
The directors set out in the table below have held office during the whole of the period from 1 May 2023 to the date of this report.

The beneficial interests of the directors holding office at 30 April 2024 in the shares of the company, according to the register of directors' interests, were as follows:

30.4.24 1.5.23
Ordinary shares of £1 each
Mrs M Mcanaw 38 38
Mr A H Mcanaw 62 62

These directors did not hold any non-beneficial interests in the shares of the company.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





Mr A H Mcanaw - Director


15 October 2024

EVERGREEN (CHESHIRE) LIMITED (REGISTERED NUMBER: 07215515)

BALANCE SHEET
30 April 2024

30.4.24 30.4.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 264,907 265,505

CURRENT ASSETS
Stocks 43,369 27,967
Debtors 5 38,762 50,723
Cash at bank and in hand 103,094 116,566
185,225 195,256
CREDITORS
Amounts falling due within one year 6 (280,876 ) (291,048 )
NET CURRENT LIABILITIES (95,651 ) (95,792 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

169,256

169,713

CREDITORS
Amounts falling due after more than one
year

7

(33,306

)

(68,831

)

PROVISIONS FOR LIABILITIES (29,534 ) (16,867 )
NET ASSETS 106,416 84,015

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 106,316 83,915
SHAREHOLDERS' FUNDS 106,416 84,015

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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 (CHESHIRE) LIMITED (REGISTERED NUMBER: 07215515)

BALANCE SHEET - continued
30 April 2024


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 15 October 2024 and were signed on its behalf by:




Mrs M Mcanaw - Director



Mr A H Mcanaw - Director


EVERGREEN (CHESHIRE) LIMITED (REGISTERED NUMBER: 07215515)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Evergreen (Cheshire) 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.

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 - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% 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 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.

EVERGREEN (CHESHIRE) LIMITED (REGISTERED NUMBER: 07215515)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

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 20 (2023 - 22 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1 May 2023 141,932 80,166 29,217
Additions 21,000 21,323 -
Disposals - (21,559 ) -
At 30 April 2024 162,932 79,930 29,217
DEPRECIATION
At 1 May 2023 - 37,995 12,486
Charge for year - 8,428 2,508
Eliminated on disposal - (7,695 ) -
At 30 April 2024 - 38,728 14,994
NET BOOK VALUE
At 30 April 2024 162,932 41,202 14,223
At 30 April 2023 141,932 42,171 16,731

EVERGREEN (CHESHIRE) LIMITED (REGISTERED NUMBER: 07215515)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 May 2023 122,443 17,426 391,184
Additions 27,300 1,731 71,354
Disposals (35,000 ) (2,649 ) (59,208 )
At 30 April 2024 114,743 16,508 403,330
DEPRECIATION
At 1 May 2023 64,329 10,869 125,679
Charge for year 18,124 1,853 30,913
Eliminated on disposal (8,750 ) (1,724 ) (18,169 )
At 30 April 2024 73,703 10,998 138,423
NET BOOK VALUE
At 30 April 2024 41,040 5,510 264,907
At 30 April 2023 58,114 6,557 265,505

Included in cost of land and buildings is freehold land of £ 162,932 (2023 - £ 141,932 ) which is not depreciated.

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 May 2023 35,000
Disposals (35,000 )
At 30 April 2024 -
DEPRECIATION
At 1 May 2023 8,750
Eliminated on disposal (8,750 )
At 30 April 2024 -
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 26,250

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 7,329 49,809
Other debtors 31,433 914
38,762 50,723

EVERGREEN (CHESHIRE) LIMITED (REGISTERED NUMBER: 07215515)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts - 6,000
Trade creditors 125,279 79,519
Taxation and social security 54,335 115,777
Other creditors 91,262 79,752
280,876 291,048

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Bank loans 11,530 21,481
Hire purchase contracts - 19,500
Other creditors 21,776 27,850
33,306 68,831

8. SECURED DEBTS

The following secured debts are included within creditors:

30.4.24 30.4.23
£    £   
Hire purchase contracts - 25,500

Assets held on hire purchase are secured on the assets to which they relate.

9. ULTIMATE CONTROLLING PARTY

The company was under the control of its directors throughout the year.