Evie Willow Limited

Evie Willow Limited
Statement of Financial Position
As at 31 December 2024

	Notes	2024 £	2023 £
Fixed assets
Tangible fixed assets	3	183,828	200,222
		183,828	200,222
Current assets
Stocks	4	90,000	133,025
Debtors	5	345,330	449,410
Cash at bank and in hand		69,486	3,260
		504,816	585,695
Creditors: amount falling due within one year	6	(333,741)	(291,886)
Net current assets		171,075	293,809

Total assets less current liabilities		354,903	494,031
Creditors: amount falling due after more than one year	7	(65,834)	(130,105)
Accruals and deferred income		(65,481)	-
Net assets		223,588	363,926

Capital and reserves
Called up share capital	8	200	200
Profit and loss account		223,388	363,726
Shareholders' funds		223,588	363,926

For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 profit and loss account has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 22 September 2025 and were signed by:

-------------------------------
Daniel Allen
Director

Evie Willow Limited
Notes to the Financial Statements
For the year ended 31 December 2024

General Information

Evie Willow Limited is a private company, limited by shares, registered in England and Wales, registration number 08514668, registration address 120 Brize Norton Road, Minster Lovell, Witney, England, OX29 0SQ.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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 (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	20% Straight Line
Motor Vehicles	20% Reducing Balance
Fixtures and Fittings	25% Straight Line
Improvements to property	20% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 25 (2023 : 18).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Improvements to property	Total
	£	£	£	£	£
At 01 January 2024	406,164	56,505	36,255	84,290	583,214
Additions	6,414	25,949	7,313	-	39,676
Disposals	(541)	-	-	-	(541)
At 31 December 2024	412,037	82,454	43,568	84,290	622,349
Depreciation
At 01 January 2024	302,548	30,495	27,240	23,251	383,534
Charge for year	25,687	8,229	4,795	16,276	54,987
On disposals	-	-	-	-	-
At 31 December 2024	328,235	38,724	32,035	39,527	438,521
Net book values
Closing balance as at 31 December 2024	83,802	43,730	11,533	44,763	183,828
Opening balance as at 01 January 2024	104,157	26,010	9,015	61,040	200,222

Assets held on finance lease or hire purchase

Included within the net book value of tangible fixed assets is £20,809 (2023: £26,011) in respect of finance leases or similar hire purchase contracts. Depreciation for the year on these assets was £5,202 (2023: £6,503).

Stocks

	2024 £	2023 £
Work in Progress	-	15,025
Stocks	90,000	118,000
	90,000	133,025

Debtors: amounts falling due within one year

	2024 £	2023 £
Trade Debtors	4,565	40,205
Prepayments & Accrued Income	17,715	13,135
Other Debtors	2,058	-
CIS Control Account	284	-
Directors' Current Accounts	-	130,202
	24,622	183,542

Debtors: amounts falling due after one year

	2024 £		2023 £
Evie Willow Holdings Loan Account	320,708		265,868
	320,708		265,868

Creditors: amount falling due within one year

	2024 £	2023 £
Trade Creditors	69,580	90,293
Bank Loans & Overdrafts	65,000	65,000
Capital On Tap	41,888	33,297
PAYE & Social Security	16,119	11,734
Accrued Expenses	9,937	1,866
Other Creditors	2,167	2,779
Obligations under HP/Financial Leases	4,272	12,073
Wages & Salaries Control Account	(54)	-
Deposits paid	102,581	65,188
Directors' Current Accounts	463	-
VAT	21,788	9,656
	333,741	291,886

Creditors: amount falling due after more than one year

	2024 £	2023 £
Bank Loans	65,834	125,833
Obligations Under HP/Financial Leases	-	4,272
	65,834	130,105

Share Capital

Allotted, called up and fully paid	2024 £	2023 £
100 Ordinary shares of £1.00 each	100	100
100 Ordinary A shares of £1.00 each	100	100
	200	200

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)				Balance owed by/(owed to)
	2024 £		2023 £		2024 £		2023 £
Evie Willow Holdings Limited	184,469		8,650		462,535		278,066

Registered Number: 08514668
England and Wales
EVIE WILLOW LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 January 2024 End date: 31 December 2024