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REGISTERED NUMBER: 02995134 (England and Wales)












FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

EAV CO-ORDINATED LIMITED

EAV CO-ORDINATED LIMITED (REGISTERED NUMBER: 02995134)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EAV CO-ORDINATED LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: D Newman
R Newman





SECRETARY: Mrs E C Newman





REGISTERED OFFICE: Turnpike House
1208/1210 London Road
Leigh on Sea
Essex
SS9 2UA





REGISTERED NUMBER: 02995134 (England and Wales)





ACCOUNTANTS: Segrave & Partners LLP
Chartered Accountants
Turnpike House
1208/1210 London Road
Leigh on Sea
Essex
SS9 2UA

EAV CO-ORDINATED LIMITED (REGISTERED NUMBER: 02995134)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 3,635,618 3,261,194
Investments 5 222,927 222,927
3,858,545 3,484,121

CURRENT ASSETS
Debtors 6 272,270 355,523
Cash at bank 1,014,081 875,877
1,286,351 1,231,400
CREDITORS
Amounts falling due within one year 7 269,306 314,045
NET CURRENT ASSETS 1,017,045 917,355
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,875,590

4,401,476

PROVISIONS FOR LIABILITIES 372,343 283,566
NET ASSETS 4,503,247 4,117,910

CAPITAL AND RESERVES
Called up share capital 10,002 10,002
Capital redemption reserve 950 950
Fair value reserve 9 1,260,290 991,495
Retained earnings 3,232,005 3,115,463
SHAREHOLDERS' FUNDS 4,503,247 4,117,910

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

EAV CO-ORDINATED LIMITED (REGISTERED NUMBER: 02995134)

BALANCE SHEET - continued
31 DECEMBER 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 7 April 2025 and were signed on its behalf by:




D Newman - Director



R Newman - Director


EAV CO-ORDINATED LIMITED (REGISTERED NUMBER: 02995134)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1. STATUTORY INFORMATION

EAV Co-ordinated 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 as modified by the revaluation of certain assets.

Turnover
Turnover represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - not provided
Leasehold property - not provided
Fixtures and fittings - 33% on reducing balance
Motor vehicles - 25% on reducing balance
Computer software - 33% on reducing balance

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.

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 - 19 ) .

EAV CO-ORDINATED LIMITED (REGISTERED NUMBER: 02995134)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Leasehold and
property property fittings
£    £    £   
COST OR VALUATION
At 1 January 2024 192,448 3,039,980 452,628
Additions - - 1,600
Revaluations 17,552 340,020 -
At 31 December 2024 210,000 3,380,000 454,228
DEPRECIATION
At 1 January 2024 - - 424,949
Charge for year - - 9,662
At 31 December 2024 - - 434,611
NET BOOK VALUE
At 31 December 2024 210,000 3,380,000 19,617
At 31 December 2023 192,448 3,039,980 27,679

Motor Computer
vehicles software Totals
£    £    £   
COST OR VALUATION
At 1 January 2024 - 193,793 3,878,849
Additions 23,814 9,582 34,996
Revaluations - - 357,572
At 31 December 2024 23,814 203,375 4,271,417
DEPRECIATION
At 1 January 2024 - 192,706 617,655
Charge for year 4,961 3,521 18,144
At 31 December 2024 4,961 196,227 635,799
NET BOOK VALUE
At 31 December 2024 18,853 7,148 3,635,618
At 31 December 2023 - 1,087 3,261,194

EAV CO-ORDINATED LIMITED (REGISTERED NUMBER: 02995134)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

4. TANGIBLE FIXED ASSETS - continued

Cost or valuation at 31 December 2024 is represented by:

Fixtures
Freehold Leasehold and
property property fittings
£    £    £   
Valuation in 2015 1,918 552,417 -
Valuation in 2016 15,704 186,990 -
Valuation in 2017 15,500 94,801 -
Valuation in 2018 2,096 173,300 -
Valuation in 2019 7,000 - -
Valuation in 2020 - 60,650 -
Valuation in 2021 7,048 150,330 -
Valuation in 2024 17,552 340,020 -
Cost 143,182 1,821,492 454,228
210,000 3,380,000 454,228

Motor Computer
vehicles software Totals
£    £    £   
Valuation in 2015 - - 554,335
Valuation in 2016 - - 202,694
Valuation in 2017 - - 110,301
Valuation in 2018 - - 175,396
Valuation in 2019 - - 7,000
Valuation in 2020 - - 60,650
Valuation in 2021 - - 157,378
Valuation in 2024 - - 357,572
Cost 23,814 203,375 2,646,091
23,814 203,375 4,271,417

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 January 2024
and 31 December 2024 222,927
NET BOOK VALUE
At 31 December 2024 222,927
At 31 December 2023 222,927

In 2023, the company purchased the entire share capital of Bacaro Leigh Limited.

EAV CO-ORDINATED LIMITED (REGISTERED NUMBER: 02995134)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 119,392 152,915
Other debtors 114,069 165,229
Prepayments 38,809 37,379
272,270 355,523

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 8,183 27,666
Tax 79,999 97,465
Social security and other taxes 7,027 5,647
VAT 61,434 57,262
Other creditors 94,685 101,934
Directors' current accounts 173 173
Accrued expenses 17,805 23,898
269,306 314,045

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 20,287 3,110
Between one and five years 24,232 -
44,519 3,110

9. RESERVES
Fair
value
reserve
£   
At 1 January 2024 991,495
Revaluation 357,572
Deferred tax (88,777 )

At 31 December 2024 1,260,290

10. RELATED PARTY DISCLOSURES

During the year the company received management charges totalling £29,122 (2023: £37,076), rental income totalling £57,800 (2023:£32,800) and forklift rental totalling £1,289 (2023: £1,802) from Elkens Storage and Distribution, of which the directors are partners.

Storage rent of £nil (2023: £nil) and shredding services of £1,080 (2023: £7,066) were also paid to Elkens Storage and Distribution during the year.

These transactions were made under normal commercial terms.