Evergreen HR Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 09731260

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		314		8

			314		8
CURRENT ASSETS
Debtors	6	1,236		2,287
Cash at bank and in hand		25,626		16,157

		26,862		18,444
Creditors: Amounts Falling Due Within One Year	7	(9,566 )		(6,810 )

NET CURRENT ASSETS (LIABILITIES)			17,296		11,634

TOTAL ASSETS LESS CURRENT LIABILITIES			17,610		11,642

NET ASSETS			17,610		11,642

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			17,609		11,641

SHAREHOLDERS' FUNDS			17,610		11,642

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Miss S H Green

Director

7 November 2025

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Evergreen HR Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09731260 . The registered office is Gibson House Hurricane Court, Hurricane Close, Stafford, Staffordshire, ST16 1GZ.

2. Accounting Policies

2.1. Basis of Preparation of 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 financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Rendering of services

When the outcome of a transaction can be estimated reliably, turnover from HR services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to the date that the service is provided.

Interest receivable

Interest income is recognised using the effective interest method.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of five years.

Intangible assets

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

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Fixtures & Fittings	25% on cost
Computer Equipment	25% on cost

2.5. Taxation

Taxation for the year comprises current tax. Tax is recognised in the Profit and Loss Account, 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.

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Evergreen HR Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.6. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

2.7. Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 September 2024	18,000

As at 31 August 2025	18,000

Amortisation
As at 1 September 2024	18,000

As at 31 August 2025	18,000

Net Book Value
As at 31 August 2025	-

As at 1 September 2024	-

5. Tangible Assets

	Plant & Machinery etc.
	£
Cost
As at 1 September 2024	16,515
Additions	417
Disposals	(1,440 )

As at 31 August 2025	15,492

Depreciation
As at 1 September 2024	16,507
Provided during the period	111
Disposals	(1,440 )

As at 31 August 2025	15,178

...CONTINUED

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Evergreen HR Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

Net Book Value
As at 31 August 2025	314

As at 1 September 2024	8

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	758	1,335
Prepayments and accrued income	478	421
Director's loan account	-	531

	1,236	2,287

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	29	29
VAT	5,734	5,068
Accruals and deferred income	1,771	1,713
Director's loan account	2,032	-

	9,566	6,810

8. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
1 Ordinary Share of £ 1.00 each	1	1

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 September 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 August 2025
	£	£	£	£	£
Miss Susan Green	531	40	(571 )	-	-

The above loan was provided interest free and was repaid in full before the year end.

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