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REGISTERED NUMBER: 02006268 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

L. Evans And Son (Hereford) Limited

L. Evans And Son (Hereford) Limited (Registered number: 02006268)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


L. Evans And Son (Hereford) Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: W J Hodgkiss-Jones
T G Jones
K R Lamont
A M Williams





SECRETARY: Mrs S A Hodgkiss Jones





REGISTERED OFFICE: Crown House
Canon Pyon
Hereford
HR4 8PE





REGISTERED NUMBER: 02006268 (England and Wales)





ACCOUNTANTS: R J Francis & Co
Suites 1 & 2
Marshall Business Centre
Faraday Road
Hereford
Herefordshire
HR4 9NS

L. Evans And Son (Hereford) Limited (Registered number: 02006268)

Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 253,943 257,208

CURRENT ASSETS
Stocks 1,734,195 1,449,315
Debtors 5 1,086,304 1,171,990
Cash at bank 6,258 2
2,826,757 2,621,307
CREDITORS
Amounts falling due within one year 6 2,275,123 2,087,616
NET CURRENT ASSETS 551,634 533,691
TOTAL ASSETS LESS CURRENT LIABILITIES 805,577 790,899

PROVISIONS FOR LIABILITIES 48,815 37,132
NET ASSETS 756,762 753,767

CAPITAL AND RESERVES
Called up share capital 104,100 104,100
Capital redemption reserve 26,000 26,000
Retained earnings 626,662 623,667
756,762 753,767

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.

L. Evans And Son (Hereford) Limited (Registered number: 02006268)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2024 and were signed on its behalf by:





T G Jones - Director


L. Evans And Son (Hereford) Limited (Registered number: 02006268)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

L. Evans And Son (Hereford) 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.
Plant and machinery - 20% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 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.

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

L. Evans And Son (Hereford) Limited (Registered number: 02006268)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued

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 14 (2023 - 10 ) .

4. TANGIBLE FIXED ASSETS
Freehold Plant and Motor Computer
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 May 2023 57,624 205,869 274,257 83,724 621,474
Additions - - 62,076 - 62,076
Disposals - - (40,137 ) - (40,137 )
At 30 April 2024 57,624 205,869 296,196 83,724 643,413
DEPRECIATION
At 1 May 2023 47,359 116,729 124,752 75,426 364,266
Charge for year - 17,828 33,704 1,660 53,192
Eliminated on disposal - - (27,988 ) - (27,988 )
At 30 April 2024 47,359 134,557 130,468 77,086 389,470
NET BOOK VALUE
At 30 April 2024 10,265 71,312 165,728 6,638 253,943
At 30 April 2023 10,265 89,140 149,505 8,298 257,208

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,082,164 1,169,095
Other debtors 4,140 2,895
1,086,304 1,171,990

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 266,077 325,895
Hire purchase contracts 887,019 657,439
Trade creditors 1,020,326 994,928
Taxation and social security 96,898 77,137
Other creditors 4,803 32,217
2,275,123 2,087,616