xbrl

06792404falseBuilder2024-03-012025-02-28http://www.companieshouse.gov.uk/2024-02-29http://www.companieshouse.gov.uk/pt:PlantMachinery2024-02-29http://www.companieshouse.gov.uk/pt:ShareCapital2024-02-29http://www.companieshouse.gov.uk/cd:Director12024-03-012025-02-28http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2024-02-29http://www.companieshouse.gov.uk/pt:PlantMachinery2025-02-28http://www.companieshouse.gov.uk/pt:ShareCapital2025-02-28http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2025-02-28http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-03-012025-02-28http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-03-012025-02-28http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-03-012025-02-28http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-02-28http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-02-29http://www.companieshouse.gov.uk/2024-03-012025-02-28http://www.companieshouse.gov.uk/2024-02-29http://www.companieshouse.gov.uk/cd:FRS1022024-03-012025-02-28http://www.companieshouse.gov.uk/2025-02-28http://www.companieshouse.gov.uk/cd:FullAccounts2024-03-012025-02-28http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-03-012025-02-28iso4217:GBPxbrli:sharesxbrli:pure


Registered number: 06792404






J R Evison Engineering & Construction Ltd


ACCOUNTS

FOR THE YEAR ENDED 28/02/2025
























Prepared By:
Greenhalgh Johnson Limited
Elland House
22 High Street Burgh le Marsh
Skegness
Lincs
PE24 5JT


ACCOUNTS
FOR THE YEAR ENDED 28/02/2025





DIRECTORS
Jason Richard Evison


REGISTERED OFFICE
69 Ashby Road
Spilsby
Lincolnshire
PE23 5DW


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 06792404



BANKERS
Lloyds TSB



ACCOUNTANTS
Greenhalgh Johnson Limited
Elland House
22 High Street Burgh le Marsh
Skegness
Lincs
PE24 5JT


ACCOUNTS
FOR THEYEARENDED28/02/2025



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 28/02/2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Tangible assets	2		3,749		5,001

CURRENT ASSETS
Stock		1,500		1,000
Debtors	4	14,782		12,312
Cash at bank and in hand		6,961		-
		23,243		13,312
CREDITORS: Amounts falling due within one year	5	24,156		19,993
NET CURRENT LIABILITIES			(913)		(6,681)
TOTAL ASSETS LESS CURRENT LIABILITIES			2,836		(1,680)


CREDITORS: Amounts falling due after more than one year	6		3,807		9,533


PROVISIONS FOR LIABILITIES AND CHARGES	8		712		-

NET LIABILITIES			(1,683)		(11,213)

CAPITAL AND RESERVES

Called up share capital	9		1		1
Profit and loss account			(1,684)		(11,214)
SHAREHOLDERS' FUNDS			(1,683)		(11,213)

For the year ending 28/02/2025 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 07/05/2025 and signed on their behalf by



.............................
Jason Richard Evison
Director




1c. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Plant and Machinery		reducing balance 25%
Commercial Vehicles		reducing balance 25%




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1b. Going Concern
These financial statements have been prepared on the going concern basis. This may not be appropriate as the deficit on assets was £103 (2024 - £11,213), however the Director continues to support the Company.




1d. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.




1e. Government Grants
Government grants are recognised based on the accrual model and are measured at the fair value of the asset received and receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.




1f. Leasing Commitments
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account on a straight line basis.




2. TANGIBLE FIXED ASSETS

	Plant and	Commercial
	Machinery	Vehicles	Total
	£	£	£
Cost
At 01/03/2024	17,193	15,995	33,188
At 28/02/2025	17,193	15,995	33,188
Depreciation
At 01/03/2024	15,039	13,148	28,187
For the year	540	712	1,252
At 28/02/2025	15,579	13,860	29,439
Net Book Amounts
At 28/02/2025	1,614	2,135	3,749
At 29/02/2024	2,154	2,847	5,001




3. STOCK	2025	2024
	£	£
Stock comprises:

Stock	1,500	1,000
	1,500	1,000




4. DEBTORS	2025	2024
	£	£
Amounts falling due within one year
Trade debtors	5,341	6,051
VAT	-	199
Prepayments	130	-
Directors current account	9,311	6,062
	14,782	12,312




5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
UK corporation tax	663	-
VAT	3,620	-
Bank loans and overdrafts	-	9,154
Bank Loan	5,726	5,001
Trade creditors	12,717	4,408
Accruals	1,430	1,430
	24,156	19,993




6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2025	2024
	£	£
Loans >1yr	3,807	9,533
	3,807	9,533




7. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	1	1




9. SHARE CAPITAL	2025	2024
	£	£
Allotted, issued and fully paid:
1 Ordinary shares of £1 each	1	1
	1	1




8. PROVISIONS FOR LIABILITIES	2025	2024
	£	£
Deferred taxation	712	-
	712	-