REGISTERED NUMBER: 04922571 (England and Wales)

Unaudited Financial Statements

For The Year Ended 30 June 2025

for

Evans Harvey Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

10,626

22,950

Tangible assets

5

432,673

438,929

443,299

461,879

CURRENT ASSETS

Work in progress

27,368

29,634

Debtors

6

25,049

26,955

Cash in hand

201

394

52,618

56,983

CREDITORS

Amounts falling due within one year

7

306,806

378,955

NET CURRENT LIABILITIES

(254,188

)

(321,972

)

TOTAL ASSETS LESS CURRENT LIABILITIES

189,111

139,907

CREDITORS

Amounts falling due after more than one year

8

(14,167

)

(9,166

)

PROVISIONS FOR LIABILITIES

(14,138

)

(14,818

)

NET ASSETS

160,806

115,923

CAPITAL AND RESERVES

Called up share capital

304

304

Retained earnings

160,502

115,619

160,806

115,923

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 October 2025 and were signed on its behalf by:

S Hall - Director

1.	STATUTORY INFORMATION

Evans Harvey Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04922571

Registered office:

37 - 39 Morshead Road

Crownhill

Plymouth

Devon

PL6 5AD

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.

Goodwill

Goodwill acquired in 2003 is being written off over 10 years, deemed to be the useful economic life of the asset at the end of 2016 financial year.

Additional goodwill was acquired in the 2016 financial year and this is being written off over 10 years, deemed to be the useful economic life of the asset.

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.

Land and buildings

-

2% on cost

Plant and machinery etc

-

Straight Line method over 3 years

Land and buildings includes land totalling £79,725 which isn't depreciated.

Work in progress

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated on time recorded to individual jobs and disbursements incurred to bring work in progress to its present stage of completion at the year end.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 10 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2024

and 30 June 2025

123,247

AMORTISATION

At 1 July 2024

100,297

Charge for year

12,324

At 30 June 2025

112,621

NET BOOK VALUE

At 30 June 2025

10,626

At 30 June 2024

22,950

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 July 2024

475,276

116,931

592,207

Additions

-

4,483

4,483

At 30 June 2025

475,276

121,414

596,690

DEPRECIATION

At 1 July 2024

42,743

110,535

153,278

Charge for year

7,911

2,828

10,739

At 30 June 2025

50,654

113,363

164,017

NET BOOK VALUE

At 30 June 2025

424,622

8,051

432,673

At 30 June 2024

432,533

6,396

438,929

Included in cost of land and buildings is freehold land of £ 79,725 (2024 - £ 79,725 ) which is not depreciated.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

23,549

23,768

Other debtors

1,500

3,187

25,049

26,955

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans and overdrafts

107,148

119,979

Taxation and social security

46,184

61,327

Other creditors

153,474

197,649

306,806

378,955

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans

14,167

9,166

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.6.25

30.6.24

£

£

Within one year

4,095

5,050

Between one and five years

2,980

3,907

7,075

8,957