REGISTERED NUMBER: 04286181 (England and Wales)

ROGER EVANS LIMITED

Unaudited Financial Statements for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

5

DIRECTORS:

J D Evans

R W Evans

GA Evans

SECRETARY:

Mrs. G A Evans

REGISTERED OFFICE:

Granville House

2 Tettenhall Road

Wolverhampton

West Midlands

WV1 4SB

REGISTERED NUMBER:

04286181 (England and Wales)

ACCOUNTANTS:

Lancaster Haskins Limited

Granville House

2 Tettenhall Road

Wolverhampton

West Midlands

WV1 4SB

FIXED ASSETS

Tangible assets

4

2,458

-

CURRENT ASSETS

Stocks

26,720

50,484

Debtors

5

86,787

38,092

Cash at bank

9,253

2,418

122,760

90,994

CREDITORS

Amounts falling due within one year

6

85,579

52,834

NET CURRENT ASSETS

37,181

38,160

TOTAL ASSETS LESS CURRENT LIABILITIES

39,639

38,160

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

39,636

38,157

SHAREHOLDERS' FUNDS

39,639

38,160

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 10 December 2025 and were signed on its behalf by:

R W Evans - Director

1.	STATUTORY INFORMATION

Roger Evans 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 is recognised when goods are physically delivered to the customer.

Tangible fixed assets

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

Stocks

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

Going concern

At the date of signing these accounts the directors believe that the company has sufficient reserves to enable the business to continue for the foreseeable future, and therefore continues to prepare the accounts on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 3 ).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

2,500

At 31 March 2025

2,500

DEPRECIATION

Charge for year

42

At 31 March 2025

42

NET BOOK VALUE

At 31 March 2025

2,458

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Loan - J.R. & G.A Evans

82,770

35,875

VAT

3,688

1,909

Prepayments

329

308

86,787

38,092

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

84,814

48,823

Tax

-

3,328

Accrued expenses

765

683

85,579

52,834

7.	ULTIMATE CONTROLLING PARTY

The company is under the ultimate control of its directors.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Roger Evans Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Roger Evans Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Roger Evans Limited and state those matters that we have agreed to state to the Board of Directors of Roger Evans Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Roger Evans Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Roger Evans Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Roger Evans Limited. You consider that Roger Evans Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Roger Evans Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Lancaster Haskins Limited

Granville House

2 Tettenhall Road

Wolverhampton

West Midlands

WV1 4SB

15 December 2025