Registered number
02752941
Evergreen Facilities Services Limited
Report and Accounts
31 March 2025
Evergreen Facilities Services Limited
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Evergreen Facilities Services Limited for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Evergreen Facilities Services Limited for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Balance Sheet, 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 Evergreen Facilities Services Limited, as a body, in accordance with the terms of our engagement letter dated 18 May 2022. Our work has been undertaken solely to prepare for your approval the accounts of Evergreen Facilities Services Limited and state those matters that we have agreed to state to the Board of Directors of Evergreen Facilities Services 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 Evergreen Facilities Services Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Evergreen Facilities Services Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Evergreen Facilities Services Limited. You consider that Evergreen Facilities Services 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 accounts of Evergreen Facilities Services 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 accounts.
Hicks and Company
Chartered Accountants
99 Bancroft
Hitchin
Herts
SG5 1NQ
Evergreen Facilities Services Limited
Registered number: 02752941
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 483,198 415,562
Current assets
Stocks 40,889 41,761
Debtors 4 745,116 849,733
Cash at bank and in hand 779,138 386,343
1,565,143 1,277,837
Creditors: amounts falling due within one year 5 (841,755) (716,366)
Net current assets 723,388 561,471
Total assets less current liabilities 1,206,586 977,033
Creditors: amounts falling due after more than one year 6 (72,566) (14,172)
Provisions for liabilities (109,273) (98,140)
Net assets 1,024,747 864,721
Capital and reserves
Called up share capital 2 2
Profit and loss account 1,024,745 864,719
Shareholders' funds 1,024,747 864,721
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
S. G. King
Director
Approved by the board on 01 July 2025
Evergreen Facilities Services Limited
Notes to the Accounts
for the year ended 31 March 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Equipment 20% reducing balance
Motor vehicles 25% reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 644 653
3 Tangible fixed assets
Equipment Motor vehicles Total
£ £ £
Cost
At 1 April 2024 839,674 138,998 978,672
Additions 161,378 41,745 203,123
Disposals - (33,410) (33,410)
At 31 March 2025 1,001,052 147,333 1,148,385
Depreciation
At 1 April 2024 500,257 62,853 563,110
Charge for the year 100,158 27,524 127,682
On disposals - (25,605) (25,605)
At 31 March 2025 600,415 64,772 665,187
Net book value
At 31 March 2025 400,637 82,561 483,198
At 31 March 2024 339,417 76,145 415,562
4 Debtors 2025 2024
£ £
Trade debtors 721,137 823,829
Other debtors 23,979 25,904
745,116 849,733
5 Creditors: amounts falling due within one year 2025 2024
£ £
Bank loans and overdrafts 46,989 17,419
Trade creditors 205,466 158,024
Corporation tax 109,404 73,089
Other taxes and social security costs 474,332 447,692
Directors loan account 524 4,733
Other creditors 5,040 15,409
841,755 716,366
6 Creditors: amounts falling due after one year 2025 2024
£ £
Bank loans 72,566 14,172
7 Other financial commitments 2025 2024
£ £
Total future minimum payments under non-cancellable operating leases 63,445 2,062
8 Other information
Evergreen Facilities Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
Evergreen House
166B High Street
Stevenage
Hertfordshire
SG1 3LL
Evergreen Facilities Services Limited 02752941 false 2024-04-01 2025-03-31 2025-03-31 VT Final Accounts July 2024 S. G. King No description of principal activity 02752941 2023-04-01 2024-03-31 02752941 core:WithinOneYear 2024-03-31 02752941 core:AfterOneYear 2024-03-31 02752941 core:ShareCapital 2024-03-31 02752941 core:RetainedEarningsAccumulatedLosses 2024-03-31 02752941 core:AllPeriods 2024-03-31 02752941 2024-04-01 2025-03-31 02752941 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 02752941 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 02752941 bus:Director40 2024-04-01 2025-03-31 02752941 1 2024-04-01 2025-03-31 02752941 2 2024-04-01 2025-03-31 02752941 core:PlantMachinery 2024-04-01 2025-03-31 02752941 core:Vehicles 2024-04-01 2025-03-31 02752941 countries:England 2024-04-01 2025-03-31 02752941 bus:FRS102 2024-04-01 2025-03-31 02752941 bus:FilletedAccounts 2024-04-01 2025-03-31 02752941 2025-03-31 02752941 core:WithinOneYear 2025-03-31 02752941 core:AfterOneYear 2025-03-31 02752941 core:ShareCapital 2025-03-31 02752941 core:RetainedEarningsAccumulatedLosses 2025-03-31 02752941 core:PlantMachinery 2025-03-31 02752941 core:Vehicles 2025-03-31 02752941 core:AllPeriods 2025-03-31 02752941 2024-03-31 02752941 core:PlantMachinery 2024-03-31 02752941 core:Vehicles 2024-03-31 iso4217:GBP xbrli:pure