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REGISTERED NUMBER: 04922571 (England and Wales)








Unaudited Financial Statements

For The Year Ended 30 June 2024

for

Evans Harvey Limited

Evans Harvey Limited (Registered number: 04922571)






Contents of the Financial Statements
For The Year Ended 30 June 2024




Page

Balance Sheet 1

Notes to the Financial Statements 3


Evans Harvey Limited (Registered number: 04922571)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 22,950 35,275
Tangible assets 5 438,929 440,573
461,879 475,848

CURRENT ASSETS
Work in progress 29,634 33,739
Debtors 6 26,955 54,859
Cash in hand 394 304
56,983 88,902
CREDITORS
Amounts falling due within one year 7 378,955 238,678
NET CURRENT LIABILITIES (321,972 ) (149,776 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

139,907

326,072

CREDITORS
Amounts falling due after more than one
year

8

(9,166

)

(268,118

)

PROVISIONS FOR LIABILITIES (14,818 ) (14,673 )
NET ASSETS 115,923 43,281

CAPITAL AND RESERVES
Called up share capital 304 304
Retained earnings 115,619 42,977
115,923 43,281

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

Evans Harvey Limited (Registered number: 04922571)

Balance Sheet - continued
30 June 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 27 January 2025 and were signed on its behalf by:





S Hall - Director


Evans Harvey Limited (Registered number: 04922571)

Notes to the Financial Statements
For The Year Ended 30 June 2024

1. STATUTORY INFORMATION

Evans Harvey Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 04922571

Registered office: 37 - 39 Morshead Road
Crownhill
Plymouth
Devon
PL6 5AD

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.

Goodwill
Goodwill acquired in 2003 is being written off over 10 years, deemed to be the useful economic life of the asset at the end of 2016 financial year.

Additional goodwill was acquired in the 2016 financial year and this is being written off over 10 years, deemed to be the useful economic life of the asset.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 2% on cost
Plant and machinery etc - Straight Line method over 3 years

Land and buildings includes land totalling £79,725 which isn't depreciated.

Work in progress
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated on time recorded to individual jobs and disbursements incurred to bring work in progress to its present stage of completion at the year end.

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.


Evans Harvey Limited (Registered number: 04922571)

Notes to the Financial Statements - continued
For The Year Ended 30 June 2024

2. ACCOUNTING POLICIES - continued
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.

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 11 (2023 - 13 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2023
and 30 June 2024 123,247
AMORTISATION
At 1 July 2023 87,972
Charge for year 12,325
At 30 June 2024 100,297
NET BOOK VALUE
At 30 June 2024 22,950
At 30 June 2023 35,275

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 July 2023 465,896 116,931 582,827
Additions 9,380 - 9,380
At 30 June 2024 475,276 116,931 592,207
DEPRECIATION
At 1 July 2023 34,869 107,385 142,254
Charge for year 7,874 3,150 11,024
At 30 June 2024 42,743 110,535 153,278
NET BOOK VALUE
At 30 June 2024 432,533 6,396 438,929
At 30 June 2023 431,027 9,546 440,573

Evans Harvey Limited (Registered number: 04922571)

Notes to the Financial Statements - continued
For The Year Ended 30 June 2024

5. TANGIBLE FIXED ASSETS - continued

Included in cost of land and buildings is freehold land of £ 79,725 (2023 - £ 79,725 ) which is not depreciated.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 23,768 43,873
Other debtors 3,187 10,986
26,955 54,859

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts 119,979 177,060
Taxation and social security 61,327 45,321
Other creditors 197,649 16,297
378,955 238,678

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans 9,166 268,118

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30.6.24 30.6.23
£    £   
Within one year 5,050 7,838
Between one and five years 3,907 8,957
8,957 16,795

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2024 and 30 June 2023:

30.6.24 30.6.23
£    £   
S Hall
Balance outstanding at start of year 6,787 9,989
Amounts advanced 84,788 83,089
Amounts repaid (269,386 ) (86,291 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (177,811 ) 6,787

Interest of £191 was charged on the loan, which has been calculated using the HMRC official rate.