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REGISTERED NUMBER: 03227181 (England and Wales)















G.D. Evans Investments Limited

Financial Statements for the Year Ended 31st July 2024






G.D. Evans Investments Limited (Registered number: 03227181)






Contents of the Financial Statements
for the Year Ended 31st July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


G.D. Evans Investments Limited

Company Information
for the Year Ended 31st July 2024







Directors: W D I Evans
P A Evans
L Evans
G W Evans





Registered office: 11 East Side
Cambrian Industrial Estate
PONTYCLUN
Rhondda Cynon Taf
CF7 9EW





Registered number: 03227181 (England and Wales)





Auditors: Haines Watts Wales LLP, Statutory Auditors
7 Neptune Court
Vanguard Way
Cardiff
CF24 5PJ

G.D. Evans Investments Limited (Registered number: 03227181)

Balance Sheet
31st July 2024

2024 2023
Notes £    £   
Fixed assets
Investments 4 10,000 10,000

Current assets
Debtors 5 9,493 9,493
Cash at bank 411 411
9,904 9,904
Creditors
Amounts falling due within one year 6 (640 ) (640 )
Net current assets 9,264 9,264
Total assets less current liabilities 19,264 19,264

Capital and reserves
Called up share capital 7 8,730 8,730
Capital redemption reserve 2,120 2,120
Retained earnings 8,414 8,414
Shareholders' funds 19,264 19,264

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 22nd January 2025 and were signed on its behalf by:





G W Evans - Director


G.D. Evans Investments Limited (Registered number: 03227181)

Notes to the Financial Statements
for the Year Ended 31st July 2024

1. Statutory information

G.D. Evans Investments 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.

Preparation of consolidated financial statements
The financial statements contain information about G.D. Evans Investments Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.

3. Employees and directors

The average number of employees during the year was NIL (2023 - 4 ).

G.D. Evans Investments Limited (Registered number: 03227181)

Notes to the Financial Statements - continued
for the Year Ended 31st July 2024

4. Fixed asset investments
Shares in
group
undertakings
£   
Cost
At 1st August 2023
and 31st July 2024 10,000
Net book value
At 31st July 2024 10,000
At 31st July 2023 10,000

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Amounts owed by group undertakings 9,493 9,493

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Other creditors 640 640

7. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
7,900 Ordinary 'A' £1 7,900 7,900
830 Ordinary 'B' £1 830 830
8,730 8,730

8. Disclosure under Section 444(5B) of the Companies Act 2006

The Report of the Auditors was unqualified.

Victoria Carter (Senior Statutory Auditor)
for and on behalf of Haines Watts Wales LLP, Statutory Auditors