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Company Registration No. 04529657 (England and Wales)
Evergreen Trees and Shrubs Ltd Unaudited accounts for the period from 1 March 2023 to 31 August 2024
Evergreen Trees and Shrubs Ltd Unaudited accounts Contents
Page
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Evergreen Trees and Shrubs Ltd Company Information for the period from 1 March 2023 to 31 August 2024
Directors
Georgina O'Grady Angela Knights Alastair Graham Knights
Secretary
Angela Knights
Company Number
04529657 (England and Wales)
Registered Office
Europa House 20 Esplanade Eastfield YO11 2AQ United Kingdom
Accountants
Wright Pottage Limited Europa House 20 Esplanade Scarborough North Yorkshire YO11 2AQ
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Evergreen Trees and Shrubs Ltd Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
6,860 
7,670 
Tangible assets
821,107 
845,978 
Investments
1,566,973 
1,445,665 
2,394,940 
2,299,313 
Current assets
Inventories
40,000 
50,911 
Debtors
991,599 
1,320,291 
Cash at bank and in hand
309,526 
217,712 
1,341,125 
1,588,914 
Creditors: amounts falling due within one year
(629,489)
(703,936)
Net current assets
711,636 
884,978 
Total assets less current liabilities
3,106,576 
3,184,291 
Creditors: amounts falling due after more than one year
(427,909)
(441,595)
Provisions for liabilities
Deferred tax
(11,075)
(11,075)
Net assets
2,667,592 
2,731,621 
Capital and reserves
Called up share capital
200 
200 
Profit and loss account
2,667,392 
2,731,421 
Shareholders' funds
2,667,592 
2,731,621 
For the period ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2025 and were signed on its behalf by
Alastair Graham Knights Director Company Registration No. 04529657
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Evergreen Trees and Shrubs Ltd Notes to the Accounts for the period from 1 March 2023 to 31 August 2024
1
Statutory information
Evergreen Trees and Shrubs Ltd is a private company, limited by shares, registered in England and Wales, registration number 04529657. The registered office is Europa House, 20 Esplanade, Eastfield, YO11 2AQ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been ordered by the customers as an obligation to manufacture is produced at this time.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following basis: Computer Software - 6% Straight Line
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Land & Buildings 0% Leasehold Improvements 15% Reducing Balance
Plant & machinery
20% Reducing Balance
Motor vehicles
25% Straight Line
Fixtures & fittings
20% Reducing Balance
Computer equipment
25% Straight Line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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Evergreen Trees and Shrubs Ltd Notes to the Accounts for the period from 1 March 2023 to 31 August 2024
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Investments
Investments are included at market fair value. Gains are recognised in the income statement.
Government grants
Government grants are recognised at fair value of the asset received or receivable when there is reasonable assurance the grant conditions will be met and the grants will be received. A grant that specifies a performance condition is recognised when the conditions are met. Where a grant does not specify performance conditions it is recognised when the income is received,
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 March 2023
9,000 
At 31 August 2024
9,000 
Amortisation
At 1 March 2023
1,330 
Charge for the period
810 
At 31 August 2024
2,140 
Net book value
At 31 August 2024
6,860 
At 28 February 2023
7,670 
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Evergreen Trees and Shrubs Ltd Notes to the Accounts for the period from 1 March 2023 to 31 August 2024
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 March 2023
853,675 
22,831 
53,785 
24,844 
28,346 
983,481 
Additions
- 
- 
- 
375 
- 
375 
At 31 August 2024
853,675 
22,831 
53,785 
25,219 
28,346 
983,856 
Depreciation
At 1 March 2023
51,906 
13,714 
21,689 
21,848 
28,346 
137,503 
Charge for the period
6,134 
2,052 
16,048 
1,012 
- 
25,246 
At 31 August 2024
58,040 
15,766 
37,737 
22,860 
28,346 
162,749 
Net book value
At 31 August 2024
795,635 
7,065 
16,048 
2,359 
- 
821,107 
At 28 February 2023
801,769 
9,117 
32,096 
2,996 
- 
845,978 
6
Investments
Other investments 
£ 
Valuation at 1 March 2023
1,445,665 
Additions
121,308 
Valuation at 31 August 2024
1,566,973 
7
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
55,522 
40,291 
Other debtors
936,077 
1,280,000 
991,599 
1,320,291 
8
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
- 
65,354 
VAT
26,348 
25,626 
Obligations under finance leases and hire purchase contracts
- 
18,898 
Trade creditors
52,064 
72,180 
Taxes and social security
88,743 
301,398 
Other creditors
456,659 
448,561 
Loans from directors
925 
(230,881)
Accruals
4,750 
2,800 
629,489 
703,936 
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Evergreen Trees and Shrubs Ltd Notes to the Accounts for the period from 1 March 2023 to 31 August 2024
9
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
427,909 
430,572 
Obligations under finance leases and hire purchase contracts
- 
11,023 
427,909 
441,595 
10
Average number of employees
During the period the average number of employees was 12 (2023: 12).
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