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COMPANY REGISTRATION NUMBER: 08524640

Evans Windows (Holdings) Limited

Filleted Unaudited Financial Statements

28 February 2025

Evans Windows (Holdings) Limited

Statement of Financial Position

28 February 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 4 |  | 760,236 | 760,236
Investments | 5 |  | 2 | 2
|  | --------- | ---------
|  | 760,238 | 760,238

Current assets

Debtors | 6 | – |  | 99,794

Creditors: amounts falling due within one year | 7 | 760,234 |  | 860,028
| --------- |  | ---------
Net current liabilities |  | 760,234 | 760,234
|  | --------- | ---------
Total assets less current liabilities |  | 4 | 4
|  | ---- | ----

Capital and reserves

Called up share capital |  | 4 | 4
|  | ---- | ----
Shareholders funds |  | 4 | 4
|  | ---- | ----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 28 February 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 were approved by the board of directors and authorised for issue on 4 November 2025 , and are signed on behalf of the board by:

J.A.C. Mills | G.J.C. Evans
Director | Director

Company registration number: 08524640

Evans Windows (Holdings) Limited

Notes to the Financial Statements

Year ended 28 February 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is C/o Edwards Veeder (UK) Limited, Ground Floor, 4 Broadgate, Broadway Business Park, Oldham, OL9 9XA.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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 financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Investments
Investments in subsidiaries are initially recorded at cost.
Consolidation
The entity has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the entity and its subsidiary undertakings comprise a small group.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Significant judgements There are no judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies that have a significant effect on the amounts recognised in the financial statements. Key sources of estimation uncertainty Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There are no key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset. Depreciation is not provided on freehold properties on the basis that the properties will be revalued with sufficient regularity and disclosed at fair value in the accounts.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Tangible assets

| Land and buildings
| £
Cost |
At 1 March 2024 and 28 February 2025 | 760,236
| ---------
Depreciation |
At 1 March 2024 and 28 February 2025 | –
| ---------
Carrying amount |
At 28 February 2025 | 760,236
| ---------
At 29 February 2024 | 760,236
| ---------

The directors are of the opinion that the market value of the freehold land and buildings is not materially different to the carrying value at the year end.
5. Investments

| Other investments other than loans
| £
Cost |
At 1 March 2024 and 28 February 2025 | 2
| ----
Impairment |
At 1 March 2024 and 28 February 2025 | –
| ----

Carrying amount |
At 28 February 2025 | 2
| ----
At 29 February 2024 | 2
| ----

Subsidiaries, associates and other investments

| Class of share | Percentage of shares held
Subsidiary undertakings |  |
Evans Windows (Wales) Limited | Ordinary | 100

The results and capital and reserves for the year are as follows:

| Capital and reserves | Profit/(loss) for the year
| 2025 | 2024 | 2025 | 2024
| £ | £ | £ | £
Subsidiary undertakings |  |  |  |
Evans Windows (Wales) Limited | 1,989,558 | 2,097,145 | 71,668 | 234,981
| ------------ | ------------ | -------- | ---------

6. Debtors

| 2025 | 2024
| £ | £
Other debtors | – | 99,794
| ---- | --------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 760,028 | 860,028
Other creditors | 206 | –
| --------- | ---------
| 760,234 | 860,028
| --------- | ---------

8. Reserves
Profit and loss account - This reserve records retained earnings and accumulated losses.
9. Directors' advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| J.A.C. Mills | 49,897 | 23,500 | ( 73,500) | ( 103)
| G.J.C. Evans | 49,897 | 23,500 | ( 73,500) | ( 103)
|  | -------- | -------- | --------- | ----
|  | 99,794 | 47,000 | ( 147,000) | ( 206)
|  | -------- | -------- | --------- | ----

| 2024
|  | Balance brought forward | Advances/ (credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| J.A.C. Mills | ( 366) | 73,263 | ( 23,000) | 49,897
| G.J.C. Evans | ( 366) | 73,263 | ( 23,000) | 49,897
|  | ---- | --------- | -------- | --------
|  | ( 732) | 146,526 | ( 46,000) | 99,794
|  | ---- | --------- | -------- | --------

The loans are interest free and repayable on demand.
10. Related party transactions
The company has taken advantage of the exemption in Section 33 of FRS102, from disclosing transactions with other members of the group. The company was under the control of Mr G.J.C. Evans and Mrs J.A.C. Mills throughout the current and previous year. Both are directors and own 50% each of the issued share capital.