PC Evans Limited - Filleted accounts

Registered number

06212863

PC Evans Limited

Report and Accounts

30 April 2025

PC Evans Limited
Registered number:		06212863
Balance Sheet
as at 30 April 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		582,076			69,819

Current assets
Debtors	5	1,070,626			1,287,949
Cash at bank and in hand		384,975			342,023
		1,455,601			1,629,972

Creditors: amounts falling due within one year	6	(327,644)			(156,712)

Net current assets			1,127,957			1,473,260

Total assets less current liabilities			1,710,033			1,543,079

Creditors: amounts falling due after more than one year	7		(28,597)			(43,906)

Provisions for liabilities			(9,875)			(13,168)


Net assets			1,671,561			1,486,005

Capital and reserves
Called up share capital			100			100
Profit and loss account			1,671,461			1,485,905

Shareholders' funds			1,671,561			1,486,005

The director is 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 director acknowledges his 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.




P Evans
Director
Approved by the board on 15 August 2025

PC Evans Limited
Notes to the Accounts
for the year ended 30 April 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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:

	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	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					5		5


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 May 2024							5,000
	At 30 April 2025							5,000

	Amortisation
	At 1 May 2024							5,000
	At 30 April 2025							5,000

	Net book value
	At 30 April 2025							-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 May 2024	-		18,261		146,037		164,298
	Additions	529,520		-		-		529,520
	At 30 April 2025	529,520		18,261		146,037		693,818

	Depreciation
	At 1 May 2024	-		14,196		80,283		94,479
	Charge for the year	-		825		16,438		17,263
	At 30 April 2025	-		15,021		96,721		111,742

	Net book value
	At 30 April 2025	529,520		3,240		49,316		582,076
	At 30 April 2024	-		4,065		65,754		69,819




5	Debtors					2025		2024
£							£

	Trade debtors					471,428		287,653
	Tax debtor					149,879		-
	Prepayments					5,234		4,173
	Other debtors					444,085		996,123
						1,070,626		1,287,949


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					10,000		10,000
	Obligations under finance lease and hire purchase contracts					7,800		7,800
	Trade creditors					170,262		88,620
	Corporation tax					79,228		45,547
	Other taxes and social security costs					50,131		963
	Accruals					10,223		3,782
						327,644		156,712


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					2,500		12,500
	Obligations under finance lease and hire purchase contracts					26,097		31,406
						28,597		43,906


8	Other information

	PC Evans Limited is a private company limited by shares and incorporated in England. Its registered office is:
	136a Norton Lane
	Tidbury Green
	SOLIHULL
	B90 1QT