2023-04-01 2024-04-30 false Capium Accounts Production 1.1 04668004 2023-04-01 2024-04-30 04668004 bus:FullAccounts 2023-04-01 2024-04-30 04668004 bus:FRS102 2023-04-01 2024-04-30 04668004 bus:AuditExemptWithAccountantsReport 2023-04-01 2024-04-30 04668004 bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-04-30 04668004 bus:PrivateLimitedCompanyLtd 2023-04-01 2024-04-30 04668004 2023-04-01 2024-04-30 04668004 2024-04-30 04668004 bus:RegisteredOffice 2023-04-01 2024-04-30 04668004 core:WithinOneYear 2024-04-30 04668004 core:AfterOneYear 2024-04-30 04668004 1 2023-04-01 2024-04-30 04668004 bus:Director1 2023-04-01 2024-04-30 04668004 bus:Director1 2024-04-30 04668004 bus:Director1 2022-04-01 2023-03-31 04668004 2022-04-01 04668004 bus:CompanySecretary1 2023-04-01 2024-04-30 04668004 bus:LeadAgentIfApplicable 2023-04-01 2024-04-30 04668004 2022-04-01 2023-03-31 04668004 2023-03-31 04668004 core:WithinOneYear 2023-03-31 04668004 core:AfterOneYear 2023-03-31 04668004 bus:EntityAccountantsOrAuditors 2022-04-01 2023-03-31 04668004 core:LandBuildings 2023-04-01 2024-04-30 04668004 core:LandBuildings 2024-04-30 04668004 core:LandBuildings 2023-03-31 04668004 core:PlantMachinery 2023-04-01 2024-04-30 04668004 core:PlantMachinery 2024-04-30 04668004 core:PlantMachinery 2023-03-31 04668004 core:MotorCars 2023-04-01 2024-04-30 04668004 core:MotorCars 2024-04-30 04668004 core:MotorCars 2023-03-31 04668004 core:ComputerEquipment 2023-04-01 2024-04-30 04668004 core:ComputerEquipment 2024-04-30 04668004 core:ComputerEquipment 2023-03-31 04668004 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-04-30 04668004 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-03-31 04668004 core:CostValuation core:Non-currentFinancialInstruments 2024-04-30 04668004 core:CostValuation core:Non-currentFinancialInstruments 2023-03-31 04668004 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-04-30 04668004 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-04-30 04668004 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-04-30 04668004 core:Non-currentFinancialInstruments 2024-04-30 04668004 core:Non-currentFinancialInstruments 2023-03-31 04668004 core:ShareCapital 2024-04-30 04668004 core:ShareCapital 2023-03-31 04668004 core:RetainedEarningsAccumulatedLosses 2024-04-30 04668004 core:RetainedEarningsAccumulatedLosses 2023-03-31 04668004 dpl:Item1 2023-04-01 04668004 dpl:Item1 2024-04-30 04668004 dpl:Item1 2022-04-01 04668004 dpl:Item1 2023-03-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 04668004
England and Wales

 

 

 

EVANS & SON LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 30 April 2024
Director Timothy Richard Evans
Registered Number 04668004
Registered Office Unit 33 Easter Park
Benyon Road, Silchester
Reading
Berkshire
RG7 2PQ
Secretary Sarah Frances Evans
1
Director's report and financial statements
The director presents his annual report and the financial statements for the year ended 30 April 2024
Principal activities
The companys principal activity during the year under review was that of roofing activities.
Director
The director who served the company throughout the period was as follows:
Timothy Richard Evans

On behalf of the board.


----------------------------------
Timothy Richard Evans
Director

Date approved: 16 January 2025
2
 
 
Notes
 
2024
£
  2023
£
Current assets      
Debtors 4 146,903    314,363 
Cash at bank and in hand 4,863    5,427 
151,766    319,790 
Creditors: amount falling due within one year 5 (99,478)   (77,246)
Net current assets 52,288    242,544 
 
Total assets less current liabilities 52,288    242,544 
Provisions for liabilities 6   2,279 
Net assets 52,288    244,823 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 52,286    244,821 
Shareholders' funds 52,288    244,823 
 


For the period ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 16 January 2025 and were signed by:


-------------------------------
Timothy Richard Evans
Director
3
General Information
Evans & Son Limited is a private company, limited by shares, registered in England and Wales, registration number 04668004, registration address Unit 33 Easter Park , Benyon Road, Silchester, Reading, Berkshire, RG7 2PQ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.

Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
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 25% Straight Line
Motor Vehicles 25% Straight Line
Computer Equipment 25% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the period was 5 (2023 : 3).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £   £
At 01 April 2023   27,354    32,941    750    61,045 
Additions        
Disposals        
At 30 April 2024   27,354    32,941    750    61,045 
Depreciation
At 01 April 2023   27,354    32,941    750    61,045 
Charge for period        
On disposals        
At 30 April 2024   27,354    32,941    750    61,045 
Net book values
Closing balance as at 30 April 2024        
Opening balance as at 01 April 2023        


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 79,781    40,810 
Tax recoverable 67,122    67,122 
Directors' Current Accounts   206,431 
146,903    314,363 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 1,990   
Bank Loans & Overdrafts  
Social Security and Other Taxes 92,563    75,029 
Accruals and deferred income 1,500    1,500 
Other Creditors 3,022    336 
Pension Payable 403    381 
99,478    77,246 

6.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax   (2,279)
  (2,279)

4