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Company No: 08441138 (England and Wales)

# ROSSCO EVANS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

ROSSCO EVANS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

ROSSCO EVANS LIMITED

## COMPANY INFORMATION

For the financial year ended 31 March 2025
ROSSCO EVANS LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 March 2025

DIRECTORS | D A Evans
| R J Howlett
| E Ward (Appointed 11 June 2024)

SECRETARIES | L Evans
| A Howlett

REGISTERED OFFICE | 22 Wycombe End
| Beaconsfield
| Buckinghamshire
| HP9 1NB
| United Kingdom

COMPANY NUMBER | 08441138 (England and Wales)

ACCOUNTANT | S&W Partners (Thames Valley) Limited
| 22 Wycombe End
| Beaconsfield
| Buckinghamshire
| HP9 1NB

ROSSCO EVANS LIMITED

## BALANCE SHEET

As at 31 March 2025
ROSSCO EVANS LIMITED

## BALANCE SHEET (continued)

As at 31 March 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 58,309 |  | 24,901
Investments | 4 | 38,455 |  | 38,455
|  | 96,764 |  | 63,356
Current assets |  |  |  |
Debtors | 5 | 901,401 |  | 945,631
Cash at bank and in hand |  | 357,571 |  | 443,934
|  | 1,258,972 |  | 1,389,565
Creditors: amounts falling due within one year | 6 | ( 649,976) |  | ( 614,056)
Net current assets |  | 608,996 |  | 775,509
Total assets less current liabilities |  | 705,760 |  | 838,865
Creditors: amounts falling due after more than one year | 7 | ( 45,999) |  | ( 48,057)
Provision for liabilities |  | ( 38) |  | ( 5,789)
Net assets |  | 659,723 |  | 785,019
Capital and reserves |  |  |  |
Called-up share capital | 8 | 100 |  | 100
Capital redemption reserve |  | 0 |  | 3
Profit and loss account |  | 659,623 |  | 784,916
Total shareholders' funds |  | 659,723 |  | 785,019

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Rossco Evans Limited (registered number: 08441138) were approved and authorised for issue by the Board of Directors on 11 September 2025. They were signed on its behalf by:

R J Howlett Director |

ROSSCO EVANS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
ROSSCO EVANS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Rossco Evans Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 22 Wycombe End, Beaconsfield, Buckinghamshire, HP9 1NB, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The functional currency of Rossco Evans Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

##### Turnover

Turnover is measured at the fair value of the consideration received or receivable for the sale of goods and the rendering of services in the normal course of business, and is shown net of discounts and VAT.
Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
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 financial statements. 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 enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery | 20 % reducing balance
Vehicles | 20 % reducing balance
Fixtures and fittings | 20 % reducing balance
Computer equipment | 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Leases

The Company as lessor
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Fixed asset investments

Fixed asset investments are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 13 |  | 14

#### 3. Tangible assets

| Plant and machinery |  | Vehicles |  | Fixtures and fittings |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 April 2024 | 16,946 |  | 0 |  | 56,410 |  | 24,899 |  | 98,255
Additions | 0 |  | 63,999 |  | 0 |  | 5,063 |  | 69,062
Disposals | ( 15,500) |  | 0 |  | 0 |  | ( 14,377) |  | ( 29,877)
At 31 March 2025 | 1,446 |  | 63,999 |  | 56,410 |  | 15,585 |  | 137,440
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 April 2024 | 7,365 |  | 0 |  | 43,544 |  | 22,445 |  | 73,354
Charge for the financial year | 164 |  | 10,667 |  | 12,777 |  | 3,283 |  | 26,891
Disposals | ( 6,737) |  | 0 |  | 0 |  | ( 14,377) |  | ( 21,114)
At 31 March 2025 | 792 |  | 10,667 |  | 56,321 |  | 11,351 |  | 79,131
Net book value |  |  |  |  |  |  |  |  |
At 31 March 2025 | 654 |  | 53,332 |  | 89 |  | 4,234 |  | 58,309
At 31 March 2024 | 9,581 |  | 0 |  | 12,866 |  | 2,454 |  | 24,901

#### 4. Fixed asset investments

| Investments in associates |  | Other investments |  | Total
| £ |  | £ |  | £
Cost or valuation before impairment |  |  |  |  |
At 01 April 2024 | 40 |  | 38,415 |  | 38,455
At 31 March 2025 | 40 |  | 38,415 |  | 38,455
Carrying value at 31 March 2025 | 40 |  | 38,415 |  | 38,455
Carrying value at 31 March 2024 | 40 |  | 38,415 |  | 38,455

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 151,942 |  | 365,832
Amounts owed by associates | 370,641 |  | 340,237
Other debtors | 378,818 |  | 239,562
| 901,401 |  | 945,631

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 48,057 |  | 66,964
Trade creditors | 19,107 |  | 53,631
Taxation and social security | 484,449 |  | 425,260
Obligations under finance leases and hire purchase contracts (secured) | 1,685 |  | 0
Other creditors | 96,678 |  | 68,201
| 649,976 |  | 614,056

Obligations under finance leases and hire purchase contracts represent hire purchase obligations which are secured by fixed charges over the assets to which they relate.

#### 7. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 0 |  | 48,057
Obligations under finance leases and hire purchase contracts (secured) | 45,999 |  | 0
| 45,999 |  | 48,057

Obligations under finance leases and hire purchase contracts represent hire purchase obligations which are secured by fixed charges over the assets to which they relate.

#### 8. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares shares of £ 1.00 each | 100 |  | 100

#### 9. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 |  | 2024
| £ |  | £
within one year | 112,572 |  | 118,881
between one and five years | 45,991 |  | 168,634
| 158,563 |  | 287,515

#### 10. Related party transactions

During the year, the company operated a loan account with 4 Netherton Grove Limited, which is an associated company. At the balance sheet date, the company was owed £370,641 (2024 - £340,237) by 4 Netherton Grove Limited. This balance is included within debtors and is unsecured, interest-free and repayable-on-demand.
At the balance sheet date, the company was owed £175,617 to (2024 - £59,165) Cayton Construction Limited, a company under common control. This balance is included within creditors and is unsecured, interest free and repayable-on-demand.
A multilateral guarantee has been provided by Rossco Evans Limited in respect of an associated company, 4 Netherton Grove Limited. This security provides a fixed and floating charge over the assets and the shares of Rossco Evans Limited. At 31 March 2025 the amount of borrowing on which security has been provided was £5,168,554 (2024- £3,722,971).