REGISTERED NUMBER: 03514591 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

EVERHOT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G R Goring

Mrs S M Goring

SECRETARY:

Mrs S M Goring

REGISTERED OFFICE:

Coaley Mill

Coaley

Dursley

Gloucestershire

GL11 5DS

REGISTERED NUMBER:

03514591 (England and Wales)

ACCOUNTANTS:

Shiner Mitchell Fisher & Co. Ltd

Smith House

George Street

Nailsworth

Stroud

Gloucestershire

GL6 0AG

FIXED ASSETS

Tangible assets

4

423,583

358,029

CURRENT ASSETS

Stocks

369,531

399,218

Debtors

5

856,253

1,272,255

Cash at bank and in hand

3,407,189

2,634,762

4,632,973

4,306,235

CREDITORS

Amounts falling due within one year

6

2,509,176

2,277,231

NET CURRENT ASSETS

2,123,797

2,029,004

TOTAL ASSETS LESS CURRENT LIABILITIES

2,547,380

2,387,033

PROVISIONS FOR LIABILITIES

102,013

85,376

NET ASSETS

2,445,367

2,301,657

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

2,444,367

2,300,657

SHAREHOLDERS' FUNDS

2,445,367

2,301,657

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 directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 December 2025 and were signed on its behalf by:

Mr G R Goring - Director

1.	STATUTORY INFORMATION

Everhot 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost and 20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 46 (2024 - 48 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

1,196,238

Additions

303,440

Disposals

(153,357

)

At 31 March 2025

1,346,321

DEPRECIATION

At 1 April 2024

838,209

Charge for year

176,570

Eliminated on disposal

(92,041

)

At 31 March 2025

922,738

NET BOOK VALUE

At 31 March 2025

423,583

At 31 March 2024

358,029

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

196,813

452,685

Amounts owed by group undertakings

651,207

809,597

Other debtors

8,233

9,973

856,253

1,272,255

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

809,715

785,640

Taxation and social security

607,601

559,855

Other creditors

1,091,860

931,736

2,509,176

2,277,231

7.	RELATED PARTY DISCLOSURES

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Everhot Holdings Ltd.

The ultimate controlling party is Mr G R and Mrs S M Goring by virtue of holding 100% of the issued share capital in Everhot Holdings Ltd.