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Registered Number: 10279037
England and Wales

 

 

 

EVERJAP LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 July 2023

End date: 30 June 2024
Director Yuk Kuen Lai
Registered Number 10279037
Registered Office 83 St. Leonards Road
Windsor
SL4 3BZ
Accountants P and Co (Partners) LLP
18 Ensign Street
London
E1 8PA
1
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Everjap Limited for the year ended 30 June 2024 which comprise the Income Statement, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.

This report is made solely to the Board of Directors of Everjap Limited, as a body, in accordance with the terms of our engagement letter dated 04 April 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Everjap Limited and state those matters that we have agreed to state to the Board of Directors of Everjap Limited, as a body, in this report in accordance with AAF 2/10 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Everjap Limited and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that Everjap Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and Profit of Everjap Limited. You consider that Everjap Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Everjap Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.










....................................................

P and Co (Partners) LLP

18 Ensign Street
London
E1 8PA
25 March 2025
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 1,543   
1,543   
Current assets      
Stocks 4 2,245    2,402 
Debtors 5 3,692    51,369 
Cash at bank and in hand 377,557    343,946 
383,494    397,717 
Creditors: amount falling due within one year 6 (131,597)   (147,348)
Net current assets 251,897    250,369 
 
Total assets less current liabilities 253,440    250,369 
Net assets 253,440    250,369 
 

Capital and reserves
     
Called up share capital 7 100    100 
Profit and loss account 253,340    250,269 
Shareholders' funds 253,440    250,369 
 



For the year ended 30 June 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 year 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 24 March 2025 and were signed by:


-------------------------------
Yuk Kuen Lai
Director
3
General Information
Everjap Limited is a private company, limited by shares, registered in England and Wales, registration number 10279037, registration address 83 St. Leonards Road, Windsor, SL4 3BZ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation
The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 25% 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. 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 year was 9 (2023 : 8).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 July 2023  
Additions 2,042    2,042 
Disposals  
At 30 June 2024 2,042    2,042 
Depreciation
At 01 July 2023  
Charge for year 499    499 
On disposals  
At 30 June 2024 499    499 
Net book values
Closing balance as at 30 June 2024 1,543    1,543 
Opening balance as at 01 July 2023  


4.

Stocks

2024
£
  2023
£
Finished Goods 2,245    2,402 
2,245    2,402 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Prepayments & Accrued Income 3,692    9,500 
Directors' Current Accounts   41,869 
3,692    51,369 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 7,891    8,270 
Corporation Tax 6,222    12,802 
PAYE & Social Security 2,153    3,806 
Accrued Expenses 85,668    101,762 
Wages & Salaries Control Account   8,895 
Directors' Current Accounts 16,453   
VAT 13,210    11,813 
131,597    147,348 

7.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

4