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Company registration number:
09499970
Evans European Transport Limited
Unaudited Filleted Financial Statements for the year ended
31 March 2025
Evans European Transport Limited
Statement of Financial Position
31 March 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 5 | 936,649 |  | 878,194 |
Current assets |  |  |  |  |
Debtors | 6 | 538,735 |  | 432,635 |
Cash at bank and in hand |  | 193,080 |  | 143,119 |
|  | 731,815 |  | 575,754 |
Creditors: amounts falling due within one year | 7 | (295,823 | ) | (296,377 | )
Net current assets |  | 435,992 |  | 279,377 |
Total assets less current liabilities |  | 1,372,641 |  | 1,157,571 |
Creditors: amounts falling due after more than one year | 8 | (322,005 | ) | (273,084 | )
Provisions for liabilities |  | (97,788 | ) | (76,120 | )
Net assets |  | 952,848 |  | 808,367 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 100 |  | 100 |
Profit and loss account |  | 952,748 |  | 808,267 |
Shareholders funds |  | 952,848 |  | 808,367 |

For the 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 year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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 income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
14 October 2025
, and are signed on behalf of the board by:

Mr C Evans
Director

Company registration number:
09499970
Evans European Transport Limited
Notes to the Financial Statements
Year ended
31 March 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Unit C Jackson Place
,
Wilton Road Industrial Estate
,
Grimsby
,
North East Lincolnshire
,
DN36 4AS
, United Kingdom.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

## Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Plant and machinery | 25% straight line
Office equipment | 33% straight line
Fixtures and fittings | 25% reducing balance
Motor vehicles | 25% straight line

## Finance leases and hire purchase contracts

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.
Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

## Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

## 4 Average number of employees

The average number of persons employed by the company during the year was
28
(2024:
22.00
).

## 5 Tangible assets

| Land and buildings | Plant and machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost |  |  |  |  |  |
At 1 April 2024 | 545,500 |  | 1,200,601 |  | 1,746,101 |
Additions | - |  | 251,528 |  | 251,528 |
Disposals | - |  | (183,750 | ) | (183,750 | )
At 31 March 2025 | 545,500 |  | 1,268,379 |  | 1,813,879 |
Depreciation |  |  |  |  |  |
At 1 April 2024 | - |  | 867,907 |  | 867,907 |
Charge | - |  | 149,536 |  | 149,536 |
Disposals | - |  | (140,213 | ) | (140,213 | )
At 31 March 2025 | - |  | 877,230 |  | 877,230 |
Carrying amount |  |  |  |  |  |
At 31 March 2025 | 545,500 |  | 391,149 |  | 936,649 |
At 31 March 2024 | 545,500 |  | 332,694 |  | 878,194 |

## 6 Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 478,916 |  | 423,210 |
Other debtors | 59,819 |  | 9,425 |
| 538,735 |  | 432,635 |

## 7 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 23,200 |  | 23,350 |
Trade creditors | 76,042 |  | 63,986 |
Taxation and social security | 102,056 |  | 90,507 |
Other creditors | 94,525 |  | 118,534 |
| 295,823 |  | 296,377 |

Included within other creditors is a hire purchase creditor of £80,833 which is secured on the assets to which it relates.
Bank loans and overdrafts are secured by way of fixed and floating charges over the company's freehold property and other assets.

## 8 Creditors: amounts falling due after more than one year

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 174,257 |  | 197,405 |
Other creditors | 147,748 |  | 75,679 |
| 322,005 |  | 273,084 |

Included within other creditors is a hire purchase creditor of £147,748 which is secured on the assets to which it relates.
Bank loans and overdrafts are secured by way of fixed and floating charges over the company's freehold property and other assets.

## 9 Guarantees and other financial commitments

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £12,707 (2024: £11,613). Contributions amounting to £399 (2024: £1,173) were outstanding at the period end.