E.V. WOOD (ANODISING) LIMITED


Directors	JONES, Karen Louise
	WOOD, Carolyn Anne
	WOOD, Ian Henry


Company Secretary	JONES, Karen Louise


Registered Address	421 Tyburn Road
	Erdington
	Birmingham
	B24 8HJ


Registered Number	01280765 (England and Wales)

Statement of Financial Position
31 January 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		28,596		41,264
			28,596		41,264
Current assets
Stocks	4	13,000		13,000
Debtors		176,188		136,076
Cash at bank and on hand		53,971		109,093
		243,159		258,169
Creditors amounts falling due within one year	5	(151,067)		(123,257)
Net current assets (liabilities)			92,092		134,912
Total assets less current liabilities			120,688		176,176
Provisions for liabilities	6		(5,433)		(7,840)
Net assets			115,255		168,336
Capital and reserves
Called up share capital			100		100
Profit and loss account			115,155		168,236
Shareholders' funds			115,255		168,336

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 17 October 2025, and are signed on its behalf by:

JONES, Karen Louise
Director

WOOD, Carolyn Anne
Director

WOOD, Ian Henry
Director

Registered Company No. 01280765

E.V. WOOD (ANODISING) LIMITED

Notes to the Financial Statements
for the year ended 31 January 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	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).

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Freehold property - 2% straight line Plant and machinery - 15% straight line Fittings fixtures and equipment - 20% straight line Motor vehicles - 25% Straight Line

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	17		17

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Total
	£	£	£	£	£
Cost or valuation
At 01 February 24	15,679	249,949	29,000	62,514	357,142
At 31 January 25	15,679	249,949	29,000	62,514	357,142
Depreciation and impairment
At 01 February 24	7,221	227,063	19,625	61,969	315,878
Charge for year	314	7,309	4,500	545	12,668
At 31 January 25	7,535	234,372	24,125	62,514	328,546
Net book value
At 31 January 25	8,144	15,577	4,875	-	28,596
At 31 January 24	8,458	22,886	9,375	545	41,264

4.	Stocks

	2025	2024
	£	£
Raw materials and consumables	13,000	13,000
Total	13,000	13,000

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	41,464	27,720
Bank borrowings and overdrafts	13,342	15,942
Taxation and social security	59,408	46,240
Other creditors	1,082	405
Accrued liabilities and deferred income	35,771	32,950
Total	151,067	123,257


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	5,433	7,840
Total	5,433	7,840