REGISTERED NUMBER: 12927101 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

EV HEROES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

Mr SD Evans

Mr A G Jameson

Mr A J Morrison

Mr D F J McGann

Mrs S Evans

Registered office:

Renaissance House

No 4 East Terrace Business Park

Euxton Lane

Chorley

Lancashire

PR7 6TB

Registered number:

12927101 (England and Wales)

Accountants:

Cowgills Limited

1st Floor Waterside House

Waterside Drive

Wigan

Lancashire

WN3 5AZ

FIXED ASSETS

Tangible assets

4

60,014

99,973

CURRENT ASSETS

Stocks

51,500

19,980

Debtors

5

115,327

125,302

Cash at bank

21,680

33,145

188,507

178,427

CREDITORS

Amounts falling due within one year

6

147,128

154,814

NET CURRENT ASSETS

41,379

23,613

TOTAL ASSETS LESS CURRENT LIABILITIES

101,393

123,586

CREDITORS

Amounts falling due after more than one year

7

83,446

117,322

NET ASSETS

17,947

6,264

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

17,847

6,164

SHAREHOLDERS' FUNDS

17,947

6,264

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 3 October 2025 and were signed on its behalf by:

Mr SD Evans - Director

1.	STATUTORY INFORMATION

EV Heroes Limited 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.

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.

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 25 (2024 - 23 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

17,035

100,466

21,015

138,516

Additions

140

-

-

140

Disposals

-

(31,950

)

-

(31,950

)

At 31 March 2025

17,175

68,516

21,015

106,706

DEPRECIATION

At 1 April 2024

5,498

26,119

6,926

38,543

Charge for year

1,736

12,699

2,114

16,549

Eliminated on disposal

-

(8,400

)

-

(8,400

)

At 31 March 2025

7,234

30,418

9,040

46,692

NET BOOK VALUE

At 31 March 2025

9,941

38,098

11,975

60,014

At 31 March 2024

11,537

74,347

14,089

99,973

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

65,677

75,652

Other debtors

49,650

49,650

115,327

125,302

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

18,281

29,938

Trade creditors

94,270

102,927

Taxation and social security

32,552

21,016

Other creditors

2,025

933

147,128

154,814

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

13,846

40,722

Other creditors

69,600

76,600

83,446

117,322

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

30

Ordinary A Shares

£1

30

30

50

Ordinary B Shares

£1

50

50

5

Ordinary C Shares

£1

5

5

5

Ordinary D Shares

£1

5

5

5

Ordinary F Shares

£1

5

5

5

Ordinary G Shares

£1

5

5

100

100