J G Evison Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 10516758 (England and Wales)

FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2024 TO 30 SEPTEMBER 2025

FOR

J G EVISON LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A G Evison

REGISTERED OFFICE:

Medina House

2 Station Avenue

Bridlington

East Yorkshire

YO16 4LZ

REGISTERED NUMBER:

10516758 (England and Wales)

ACCOUNTANTS:

Lloyd Dowson Limited

Medina House

2 Station Avenue

Bridlington

East Yorkshire

YO16 4LZ

FIXED ASSETS

Intangible assets

4

-

3,300

Tangible assets

5

-

3,259

Investments

6

-

9,255

-

15,814

CURRENT ASSETS

Stocks

-

26,080

Debtors

7

40,266

2,531

Cash at bank

80,764

63,390

121,030

92,001

CREDITORS

Amounts falling due within one year

8

22,419

46,550

NET CURRENT ASSETS

98,611

45,451

TOTAL ASSETS LESS CURRENT
LIABILITIES

98,611

61,265

CREDITORS

Amounts falling due after more than one
year

9

-

(15,981

)

PROVISIONS FOR LIABILITIES

-

(815

)

NET ASSETS

98,611

44,469

CAPITAL AND RESERVES

Called up share capital

10

200

Retained earnings

98,411

44,269

SHAREHOLDERS' FUNDS

98,611

44,469

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 10 October 2025 and were signed by:

A G Evison - Director

1.	STATUTORY INFORMATION

J G Evison 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.

The company ceased to trade as of 2 April 2025.

The intention of the director and shareholders, is to wind up the company post year end.

Turnover

Turnover is represented by the sale of garden goods and is recognised on the supply of these goods.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% 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 period 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

11,000

Disposals

(11,000

)

At 30 September 2025

-

AMORTISATION

At 1 April 2024

7,700

Charge for period

1,100

Eliminated on disposal

(8,800

)

At 30 September 2025

-

NET BOOK VALUE

At 30 September 2025

-

At 31 March 2024

3,300

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

14,433

Disposals

(14,433

)

At 30 September 2025

-

DEPRECIATION

At 1 April 2024

11,174

Charge for period

623

Eliminated on disposal

(11,797

)

At 30 September 2025

-

NET BOOK VALUE

At 30 September 2025

-

At 31 March 2024

3,259

6.	FIXED ASSET INVESTMENTS

30.9.25

31.3.24

£

Other investments not loans

-

9,255

Additional information is as follows:

Other

investments

£

COST

At 1 April 2024

1,755

Disposals

(1,755

)

At 30 September 2025

-

NET BOOK VALUE

At 30 September 2025

-

At 31 March 2024

1,755

Investments (neither listed nor unlisted) were as follows:

30.9.25

31.3.24

£

Racehorse investments

-

7,500

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

31.3.24

£

Other debtors

40,266

2,531

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

31.3.24

£

Bank loans and overdrafts

-

10,694

Trade creditors

119

4,949

Taxation and social security

18,454

22,219

Other creditors

3,846

8,688

22,419

46,550

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.9.25

31.3.24

£

Other creditors

-

15,981

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

31.3.24

value:

£

200

Ordinary

£1

200

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 30 September 2025 and the year ended 31 March 2024:

30.9.25

31.3.24

£

A G Evison

Balance outstanding at start of period

-

Amounts advanced

40,266

-

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

40,266

-