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REGISTERED NUMBER: 07283969 (England and Wales)




UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024

FOR

EVANS COMMERCIAL SERVICES LTD

EVANS COMMERCIAL SERVICES LTD (REGISTERED NUMBER: 07283969)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EVANS COMMERCIAL SERVICES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST DECEMBER 2024







DIRECTORS: T A Evans
M Seddon



REGISTERED OFFICE: Riverside House
River Lane
Saltney
Chester
Cheshire
CH4 8RQ



REGISTERED NUMBER: 07283969 (England and Wales)



ACCOUNTANTS: M. D. Coxey and Co. Limited
Chartered Accountants
25 Grosvenor Road
Wrexham
LL11 1BT



BANKERS: HSBC Bank plc
17-19 Regent Street
Wrexham
LL11 1RN

EVANS COMMERCIAL SERVICES LTD (REGISTERED NUMBER: 07283969)

BALANCE SHEET
31ST DECEMBER 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,466 3,355

CURRENT ASSETS
Stocks 5 8,291 9,389
Debtors 6 10,197 9,313
Cash at bank 90,561 93,237
109,049 111,939
CREDITORS
Amounts falling due within one year 7 12,584 16,293
NET CURRENT ASSETS 96,465 95,646
TOTAL ASSETS LESS CURRENT
LIABILITIES

98,931

99,001

PROVISIONS FOR LIABILITIES 8 470 838
NET ASSETS 98,461 98,163

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 98,361 98,063
SHAREHOLDERS' FUNDS 98,461 98,163

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

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

EVANS COMMERCIAL SERVICES LTD (REGISTERED NUMBER: 07283969)

BALANCE SHEET - continued
31ST 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23rd July 2025 and were signed on its behalf by:





T A Evans - Director


EVANS COMMERCIAL SERVICES LTD (REGISTERED NUMBER: 07283969)

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

1. STATUTORY INFORMATION

Evans Commercial Services Ltd 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.

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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Work in progress
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

EVANS COMMERCIAL SERVICES LTD (REGISTERED NUMBER: 07283969)

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

2. ACCOUNTING POLICIES - continued

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 3 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1st January 2024
and 31st December 2024 1,380 1,000 14,426 3,006 19,812
DEPRECIATION
At 1st January 2024 1,055 967 12,020 2,415 16,457
Charge for year 84 8 602 195 889
At 31st December 2024 1,139 975 12,622 2,610 17,346
NET BOOK VALUE
At 31st December 2024 241 25 1,804 396 2,466
At 31st December 2023 325 33 2,406 591 3,355

5. STOCKS
31.12.24 31.12.23
£    £   
Work-in-progress 8,291 9,389

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 7,866 7,232
Other debtors 21 -
Prepayments 2,310 2,081
10,197 9,313

EVANS COMMERCIAL SERVICES LTD (REGISTERED NUMBER: 07283969)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors 1,277 3,272
Corporation tax 192 915
Social security and other taxes 1,492 1,528
Pension control account 42 49
VAT 2,055 3,284
Other creditors 4,753 4,753
Accrued expenses 2,773 2,492
12,584 16,293

8. PROVISIONS FOR LIABILITIES
31.12.24 31.12.23
£    £   
Deferred tax
Accelerated capital allowances 470 838

Deferred
tax
£   
Balance at 1st January 2024 838
Movement in the year due to :
changes in tax rates (201 )
changes in tax allowances (167 )
Balance at 31st December 2024 470

9. CAPITAL COMMITMENTS
31.12.24 31.12.23
£    £   
Contracted but not provided for in the
financial statements - -

10. ULTIMATE CONTROLLING PARTY

The controlling party is T A Evans.