Evergreen Landscapes and Building Services Ltd

Registered number

06029989

Filleted Accounts

31 March 2025

Evergreen Landscapes and Building Services Ltd
Registered number:		06029989
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		96,866			121,082

Current assets
Stocks		2,500			25,551
Debtors	4	19,538			20,475
Cash at bank and in hand		71,936			65,140
		93,974			111,166

Creditors: amounts falling due within one year	5	(133,108)			(130,408)

Net current liabilities			(39,134)			(19,242)

Total assets less current liabilities			57,732			101,840

Creditors: amounts falling due after more than one year	6		(41,153)			(72,153)



Net assets			16,579			29,687

Capital and reserves
Called up share capital			100			100
Profit and loss account			16,479			29,587

Shareholders' funds			16,579			29,687

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mrs Hazel Skinner
Director
Approved by the board on 17 October 2025

Evergreen Landscapes and Building Services Ltd
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 20% reducing balance
	Motor Vehicle	over 20% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

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


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			18		18


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2024	190,638		324,214		514,852
	At 31 March 2025	190,638		324,214		514,852

	Depreciation
	At 1 April 2024	117,501		276,269		393,770
	Charge for the year	14,627		9,589		24,216
	At 31 March 2025	132,128		285,858		417,986

	Net book value
	At 31 March 2025	58,510		38,356		96,866
	At 31 March 2024	73,137		47,945		121,082


4	Debtors			2025		2024
£					£

	Trade debtors			19,538		20,475


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			8,383		24,890
	Trade creditors			23,964		22,056
	Taxation and social security costs			69,354		63,525
	Other creditors			31,407		19,937
				133,108		130,408


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			41,153		72,153


7	Controlling party

	The company is controlled by its directors by virtue of their shareholdings. As at year end sum due to the directors was £6,016 (£6,441, 2024)


8	Other information

	Evergreen Landscapes and Building Services Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Rydal Mount Yard
	Baker Street
	Hertfordshire
	EN6 2BS