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REGISTERED NUMBER: OC438046 (England and Wales)













EVERGREEN C&C DEVELOPMENT LLP

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024






EVERGREEN C&C DEVELOPMENT LLP (REGISTERED NUMBER: OC438046)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024










Page

General Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


EVERGREEN C&C DEVELOPMENT LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DESIGNATED MEMBERS: Mr Nicholas Kar-Hoang Cheung
Mr Guymon Cheung
Ms Francis Ming Wai Choi





REGISTERED OFFICE: 12 Tudor Street
Riverside
Cardiff
CF11 6AF





REGISTERED NUMBER: OC438046 (England and Wales)





ACCOUNTANTS: Carston ETL
Tudor House
16 Cathedral Road
Cardiff
CF11 9LJ

EVERGREEN C&C DEVELOPMENT LLP (REGISTERED NUMBER: OC438046)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2024

2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 3,121 342,457
Investment property 5 1,147,537 792,111
1,150,658 1,134,568

CURRENT ASSETS
Debtors 6 1,575 -
Cash at bank 6,445 1,464
8,020 1,464
CREDITORS
Amounts falling due within one year 7 14,378 615
NET CURRENT (LIABILITIES)/ASSETS (6,358 ) 849
TOTAL ASSETS LESS CURRENT LIABILITIES 1,144,300 1,135,417

CREDITORS
Amounts falling due after more than one year 8 478,531 496,871
NET ASSETS ATTRIBUTABLE TO MEMBERS 665,769 638,546

LOANS AND OTHER DEBTS DUE TO MEMBERS 9 665,769 638,546

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 9 665,769 638,546

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2024.

The members acknowledge their responsibilities for:
(a)ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

EVERGREEN C&C DEVELOPMENT LLP (REGISTERED NUMBER: OC438046)

STATEMENT OF FINANCIAL POSITION - continued
31 MARCH 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 22 January 2025 and were signed by:





Ms Francis Ming Wai Choi - Designated member

EVERGREEN C&C DEVELOPMENT LLP (REGISTERED NUMBER: OC438046)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


1. STATUTORY INFORMATION

Evergreen C&C Development LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

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.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3. EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2023 - NIL).

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold and
property fittings Totals
£ £ £
COST
At 1 April 2023 341,425 1,111 342,536
Additions - 2,750 2,750
Reclassification/transfer (341,425 ) - (341,425 )
At 31 March 2024 - 3,861 3,861
DEPRECIATION
At 1 April 2023 - 79 79
Charge for year - 661 661
At 31 March 2024 - 740 740
NET BOOK VALUE
At 31 March 2024 - 3,121 3,121
At 31 March 2023 341,425 1,032 342,457

5. INVESTMENT PROPERTY

Investment property is shown at the most recent valuation. Any aggregate surplus or deficit arising from fair changes in fair value is recognised in profit and loss. The fair value of the properties is determined by the members and has not been based on a valuation by an independent valuer with a professional qualification.

EVERGREEN C&C DEVELOPMENT LLP (REGISTERED NUMBER: OC438046)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


5. INVESTMENT PROPERTY - continued

Fair value at 31 March 2024 is represented by:
£
Valuation in 2023 10,000
Cost 1,137,537
1,147,537

If investment property had not been revalued it would have been included at the following historical cost:

2024 2023
£ £
Cost 1,137,537 782,111

Investment property was valued on an open market basis on 31 March 2024 by the members .

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 54 -
Other debtors 1,521 -
1,575 -

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts 9,170 -
Other creditors 5,208 615
14,378 615

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£ £
Bank loans 478,531 496,871

9. LOANS AND OTHER DEBTS DUE TO MEMBERS

The amounts in loans and other debt due to members' (other than members' capital classified as debt) are unsecured.