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REGISTERED NUMBER: OC352700 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

EVANS FALCO LLP

EVANS FALCO LLP (REGISTERED NUMBER: OC352700)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

General Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


EVANS FALCO LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DESIGNATED MEMBERS: T N Evans
Mrs P R Falco





REGISTERED OFFICE: Gateway Business Centre
Barncoose Gateway Park
Barncoose
Redruth
Cornwall
TR15 3RQ





REGISTERED NUMBER: OC352700 (England and Wales)





ACCOUNTANTS: Whitakers
Chartered Accountants
Bryndon House
5/7 Berry Road
Newquay
Cornwall
TR7 1AD

EVANS FALCO LLP (REGISTERED NUMBER: OC352700)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 33,590 13,564
33,590 13,564

CURRENT ASSETS
Debtors 6 9,334 35,128
Cash at bank 207,648 123,161
216,982 158,289
CREDITORS
Amounts falling due within one year 7 23,232 51,613
NET CURRENT ASSETS 193,750 106,676
TOTAL ASSETS LESS CURRENT
LIABILITIES

227,340

120,240

CREDITORS
Amounts falling due after more than one
year

8

10,737

20,487
NET ASSETS ATTRIBUTABLE TO
MEMBERS

216,603

99,753

LOANS AND OTHER DEBTS DUE TO
MEMBERS

9

216,603

99,753

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 9 216,603 99,753

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:
(a)ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

EVANS FALCO LLP (REGISTERED NUMBER: OC352700)

STATEMENT OF FINANCIAL POSITION - continued
31 MARCH 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 26 May 2025 and were signed by:




T N Evans - Designated member




Mrs P R Falco - Designated member


EVANS FALCO LLP (REGISTERED NUMBER: OC352700)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Evans Falco LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents the net invoiced value of services provided, excluding Value Added Tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 50% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 50% on cost
Computer equipment - 50% on cost

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 LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 7 (2024 - 8 ) .

EVANS FALCO LLP (REGISTERED NUMBER: OC352700)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 325,000
AMORTISATION
At 1 April 2024
and 31 March 2025 325,000
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

5. TANGIBLE FIXED ASSETS
Fixtures
Office and Motor Computer
equipment fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2024 8,385 6,309 26,902 27,817 69,413
Additions - - 27,899 4,800 32,699
Disposals - - (22,402 ) - (22,402 )
At 31 March 2025 8,385 6,309 32,399 32,617 79,710
DEPRECIATION
At 1 April 2024 8,385 3,603 18,677 25,184 55,849
Charge for year - 715 8,079 2,946 11,740
Eliminated on disposal - - (21,469 ) - (21,469 )
At 31 March 2025 8,385 4,318 5,287 28,130 46,120
NET BOOK VALUE
At 31 March 2025 - 1,991 27,112 4,487 33,590
At 31 March 2024 - 2,706 8,225 2,633 13,564

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Prepayments 9,334 35,128

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 10,000 10,243
Trade creditors 501 3,793
Social security and other taxes 8,229 12,902
Other creditors 3,182 22,044
Accrued expenses 1,320 2,631
23,232 51,613

EVANS FALCO LLP (REGISTERED NUMBER: OC352700)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Loans 10,737 20,487

9. LOANS AND OTHER DEBTS DUE TO MEMBERS

The figure for "loans and other debts due to members" relates to members' capital classified as debt.