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REGISTERED NUMBER: 09213682 (England and Wales)















Financial Statements for the Year Ended 31 October 2023

for

Evergreen Fresh Foods Ltd

Evergreen Fresh Foods Ltd (Registered number: 09213682)






Contents of the Financial Statements
for the Year Ended 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Evergreen Fresh Foods Ltd

Company Information
for the Year Ended 31 October 2023







DIRECTOR: Mr Mandeep Singh





REGISTERED OFFICE: 8 COED Y GRAIG
Penycae
Wrexham
Wales
LL14 2NT





REGISTERED NUMBER: 09213682 (England and Wales)






Evergreen Fresh Foods Ltd (Registered number: 09213682)

Balance Sheet
31 October 2023

31.10.23 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,447 6,809

CURRENT ASSETS
Stocks 5 9,580 8,230
Debtors 6 29,157 32,789
Cash at bank and in hand 24,963 2,080
63,700 43,099
CREDITORS
Amounts falling due within one year 7 40,819 23,251
NET CURRENT ASSETS 22,881 19,848
TOTAL ASSETS LESS CURRENT
LIABILITIES

28,328

26,657

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 8 28,327 26,656
SHAREHOLDERS' FUNDS 28,328 26,657

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Fresh Foods Ltd (Registered number: 09213682)

Balance Sheet - continued
31 October 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 director and authorised for issue on 8 March 2024 and were signed by:





Mr Mandeep Singh - Director


Evergreen Fresh Foods Ltd (Registered number: 09213682)

Notes to the Financial Statements
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

Evergreen Fresh Foods 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 - 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.

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 - 6 ) .

Evergreen Fresh Foods Ltd (Registered number: 09213682)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 November 2022
and 31 October 2023 18,000
DEPRECIATION
At 1 November 2022 11,191
Charge for year 1,362
At 31 October 2023 12,553
NET BOOK VALUE
At 31 October 2023 5,447
At 31 October 2022 6,809

5. STOCKS
31.10.23 31.10.22
£    £   
Stocks 9,580 8,230

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade debtors 26,643 26,388
VAT 2,514 6,401
29,157 32,789

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade creditors 15,830 8,584
Tax 12,776 7,735
Social security and other taxes (457 ) 3,095
Net wages 2,013 1,904
Directors' current accounts 7,554 480
Accrued expenses 3,103 1,453
40,819 23,251

Evergreen Fresh Foods Ltd (Registered number: 09213682)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

8. RESERVES
Retained
earnings
£   

At 1 November 2022 26,656
Profit for the year 36,671
Dividends (35,000 )
At 31 October 2023 28,327