REGISTERED NUMBER: 05574802 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

EVENACRE ROWLEY REGIS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P F Jones

REGISTERED OFFICE:

122 Colmore Row

Birmingham

West Midlands

B3 3BD

REGISTERED NUMBER:

05574802 (England and Wales)

ACCOUNTANTS:

Marriott Gibbs Rees Wallis Limited

Chartered Certified Accountants

First Floor

Unit 4, Broadfield Court

Sheffield

South Yorkshire

S8 0XF

CURRENT ASSETS

Stocks

1,913,073

2,532,253

Debtors

4

1,399,789

760,692

Cash at bank and in hand

259,751

69,400

3,572,613

3,362,345

CREDITORS

Amounts falling due within one year

5

1,268,154

1,218,679

NET CURRENT ASSETS

2,304,459

2,143,666

TOTAL ASSETS LESS CURRENT LIABILITIES

2,304,459

2,143,666

CREDITORS

Amounts falling due after more than one year

6

548,096

918,750

NET ASSETS

1,756,363

1,224,916

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,756,263

1,224,816

1,756,363

1,224,916

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 November 2025 and were signed by:

P F Jones - Director

1.	STATUTORY INFORMATION

Evenacre Rowley Regis Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents net amounts invoiced, excluding value added tax, in respect of the sale of property developments, property dealing and related services.

Stocks

Stocks comprise of property developments in progress and completed property developments held for sale. These are stated at cost less, if appropriate, foreseeable losses.

Interest on property development loan finance is accounted for as an expense of the period in which it is incurred. Rental income and lease premiums receivable attributable to completed properties held for sale are credited to the profit and loss account in the period which in which they arise.

Taxation

Taxation for the year comprises current and deferred 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

37,286

71,535

Other debtors

1,362,503

689,157

1,399,789

760,692

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

75,000

Trade creditors

40,128

28,161

Corporation tax

177,974

-

VAT

3,595

-

Other creditors

1,046,457

1,115,518

1,268,154

1,218,679

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

548,096

75,000

Bank loans - 2-5 years

-

843,750

548,096

918,750

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

548,096

993,750