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REGISTERED NUMBER: 07679806 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Evergreen Harvesting Ltd

Evergreen Harvesting Ltd (Registered number: 07679806)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Evergreen Harvesting Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTOR: A Smith





SECRETARY:





REGISTERED OFFICE: Low Farm
St Peter South Elmham
Bungary
Suffolk
NR35 1NQ





REGISTERED NUMBER: 07679806 (England and Wales)





ACCOUNTANTS: Shaw & Co
Chartered Certified Accountants
3 Colegate
Norwich
Norfolk
NR3 1BN

Evergreen Harvesting Ltd (Registered number: 07679806)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 923,382 374,005

CURRENT ASSETS
Stocks 243,447 70,000
Debtors 5 196,597 243,307
440,044 313,307
CREDITORS
Amounts falling due within one year 6 1,111,920 949,488
NET CURRENT LIABILITIES (671,876 ) (636,181 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

251,506

(262,176

)

CREDITORS
Amounts falling due after more than
one year

7

(333,294

)

(28,743

)

PROVISIONS FOR LIABILITIES (63,392 ) (60,588 )
NET LIABILITIES (145,180 ) (351,507 )

CAPITAL AND RESERVES
Called up share capital 101 100
Retained earnings (145,281 ) (351,607 )
(145,180 ) (351,507 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Evergreen Harvesting Ltd (Registered number: 07679806)

Balance Sheet - continued
31 March 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 director and authorised for issue on 26 February 2025 and were signed by:





A Smith - Director


Evergreen Harvesting Ltd (Registered number: 07679806)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Evergreen Harvesting Ltd 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
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment - 25% reducing balance

Motor vehicles - 25% reducing balance

Computer Equipment - 33.33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.


Evergreen Harvesting Ltd (Registered number: 07679806)

Notes to the Financial Statements - continued
for the Year Ended 31 March 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 20 (2023 - 14 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 1,408,109
Additions 758,314
At 31 March 2024 2,166,423
DEPRECIATION
At 1 April 2023 1,034,104
Charge for year 208,937
At 31 March 2024 1,243,041
NET BOOK VALUE
At 31 March 2024 923,382
At 31 March 2023 374,005

Evergreen Harvesting Ltd (Registered number: 07679806)

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

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 196,597 239,731
Other debtors - 3,576
196,597 243,307

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 59,889 55,039
Hire purchase contracts 106,512 3,889
Trade creditors 176,458 257,570
Taxation and social security 506,496 382,840
Other creditors 262,565 250,150
1,111,920 949,488

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans 11,662 21,660
Hire purchase contracts 321,632 7,083
333,294 28,743