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Registered number: 09996811
T Evans Plant Hire & Groundworks Ltd
Unaudited Financial Statements
For The Year Ended 29 February 2024
TaxAssist Accountants
TaxAssist Accountants
1 Sundorne Avenue
Shrewsbury
Shropshire
SY1 4JW
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 09996811
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 58,016 27,525
58,016 27,525
CURRENT ASSETS
Debtors 5 26,799 25,493
26,799 25,493
Creditors: Amounts Falling Due Within One Year 6 (17,971 ) (28,263 )
NET CURRENT ASSETS (LIABILITIES) 8,828 (2,770 )
TOTAL ASSETS LESS CURRENT LIABILITIES 66,844 24,755
Creditors: Amounts Falling Due After More Than One Year 7 (63,837 ) (38,604 )
NET ASSETS/(LIABILITIES) 3,007 (13,849 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Income Statement 3,005 (13,851 )
SHAREHOLDERS' FUNDS 3,007 (13,849)
Page 1
Page 2
For the year ending 29 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr Thomas Evans
Director
28th November 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
T Evans Plant Hire & Groundworks Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09996811 . The registered office is 87 Sundorne rd, Shrewsbury, Shropshire, SY1 4RU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
 Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: 2)
- 2
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Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 March 2023 38,862 34,995 73,857
Additions 49,830 - 49,830
As at 29 February 2024 88,692 34,995 123,687
Depreciation
As at 1 March 2023 37,582 8,750 46,332
Provided during the period 12,777 6,562 19,339
As at 29 February 2024 50,359 15,312 65,671
Net Book Value
As at 29 February 2024 38,333 19,683 58,016
As at 1 March 2023 1,280 26,245 27,525
5. Debtors
2024 2023
£ £
Due within one year
CIS Tax 21,653 17,264
Corporation tax recoverable assets 4,155 6,807
VAT 991 1,422
26,799 25,493
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 17,726 28,038
Accruals and deferred income 245 225
17,971 28,263
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 38,478 -
Bank loans 8,442 13,936
Directors loan account 16,917 24,668
63,837 38,604
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 38,478 -
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9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 5