Ev Park Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12946387

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		4,481		-
Tangible Assets	5		113,446		64,834

			117,927		64,834
CURRENT ASSETS
Stocks	6	75,563		32,982
Debtors	7	183,005		27,933
Investments	8	200		200
Cash at bank and in hand		9,179		87,977

		267,947		149,092
Creditors: Amounts Falling Due Within One Year	9	(614,125 )		(258,316 )

NET CURRENT ASSETS (LIABILITIES)			(346,178 )		(109,224 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(228,251 )		(44,390 )

NET LIABILITIES			(228,251 )		(44,390 )

CAPITAL AND RESERVES
Called up share capital	10		4,000		100
Share premium account			120,000		120,000
Profit and Loss Account			(352,251 )		(164,490 )

SHAREHOLDERS' FUNDS			(228,251)		(44,390)

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Ev Park Ltd

Balance Sheet (continued)

As At 31 March 2025

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

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

The directors acknowledge their 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

Ms Iuri Shiraishi-Ferreira Director	Ms Isabel James Director
17/12/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Ev Park Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12946387 . The registered office is Harrison House, Sheep Walk, Langford Road, Biggleswade Beds, SG18 9RB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% on reducing balance
Motor Vehicles	20% on reducing balance
Computer Equipment	25% on reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 2)

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Ev Park Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2024	-
Additions	4,481

As at 31 March 2025	4,481

Net Book Value
As at 31 March 2025	4,481

As at 1 April 2024	-

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	27,301	47,604	2,895	77,800
Additions	40,555	16,700	800	58,055

As at 31 March 2025	67,856	64,304	3,695	135,855

Depreciation
As at 1 April 2024	-	12,060	906	12,966
Provided during the period	-	8,779	664	9,443

As at 31 March 2025	-	20,839	1,570	22,409

Net Book Value
As at 31 March 2025	67,856	43,465	2,125	113,446

As at 1 April 2024	27,301	35,544	1,989	64,834

6. Stocks

	2025	2024
	£	£
Materials	15,824	18,302
Work in progress	59,739	14,680

	75,563	32,982

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	64,945	26,518
Prepayments and accrued income	113,262	-
Other debtors	4,350	-
VAT	-	211
Other taxes and social security	-	936
Amounts owed by subsidiaries	448	268

	183,005	27,933

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Ev Park Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Current Asset Investments

	2025	2024
	£	£
Shares in subsidiaries	200	200

9. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	95,938	27,016
Other loans	346,100	175,000
Other taxes and social security	14,596	-
VAT	15,510	-
Net wages	-	6,330
Other creditors	2,137	-
Credit card	7,057	1,466
Accruals and deferred income	27,890	-
Amounts owed to parent undertaking	89,897	48,504
Amounts owed to associates	15,000	-

	614,125	258,316

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	4,000	100

11. Related Party Transactions

Logic Land & Property Limited

At the balance sheet date an intercompany loan of £299,898 (2024: £153,504) was owed by the company to Logic Land & Property Limited on which no interest was charged.

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