REGISTERED NUMBER: 03699094 (England and Wales)

EVA (UK) LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr L F Argentieri

Mr J L Argentieri

SECRETARY:

Mr L F Argentieri

REGISTERED OFFICE:

Lower Barn Farm

London Road

Rayleigh

Essex

SS6 9ET

REGISTERED NUMBER:

03699094 (England and Wales)

ACCOUNTANTS:

Blencowes

15 High Street

Brackley

Northamptonshire

NN13 7DH

FIXED ASSETS

Tangible assets

4

757,766

810,097

CURRENT ASSETS

Stocks

2,831,700

2,962,389

Debtors

5

84,311

40,023

Cash at bank and in hand

677,472

290,146

3,593,483

3,292,558

CREDITORS

Amounts falling due within one year

6

2,479,211

2,136,298

NET CURRENT ASSETS

1,114,272

1,156,260

TOTAL ASSETS LESS CURRENT LIABILITIES

1,872,038

1,966,357

CREDITORS

Amounts falling due after more than one year

7

(1,178,253

)

(1,430,629

)

PROVISIONS FOR LIABILITIES

(175,191

)

(153,918

)

NET ASSETS

518,594

381,810

CAPITAL AND RESERVES

Called up share capital

6

6

Retained earnings

518,588

381,804

518,594

381,810

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 23 December 2025 and were signed on its behalf by:

Mr L F Argentieri - Director

Mr J L Argentieri - Director

1.	STATUTORY INFORMATION

EVA (UK) Ltd 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

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 taxation

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 33 (2024 - 46 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2024

167,720

527,606

140,794

Additions

-

2,200

-

At 31 March 2025

167,720

529,806

140,794

DEPRECIATION

At 1 April 2024

163,449

320,873

75,328

Charge for year

3,153

31,825

14,080

At 31 March 2025

166,602

352,698

89,408

NET BOOK VALUE

At 31 March 2025

1,118

177,108

51,386

At 31 March 2024

4,271

206,733

65,466

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

681,743

975

1,518,838

Additions

57,000

-

59,200

At 31 March 2025

738,743

975

1,578,038

DEPRECIATION

At 1 April 2024

148,864

227

708,741

Charge for year

62,375

98

111,531

At 31 March 2025

211,239

325

820,272

NET BOOK VALUE

At 31 March 2025

527,504

650

757,766

At 31 March 2024

532,879

748

810,097

The net book value of tangible fixed assets includes £ 687,714 (2024 - £ 720,800 ) in respect of assets held under hire purchase contracts.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

-

400

Other debtors

56,584

-

Prepayments and accrued income

27,727

39,623

84,311

40,023

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

1,499

70

Hire purchase contracts

157,709

146,495

Trade creditors

1,318,405

1,137,127

Amounts owed to group undertakings

135,108

29,032

Tax

1,167

888

Social security and other taxes

43,617

24,048

Pensions

3,549

4,039

Net wages

71,376

-

VAT

239,557

173,800

Other creditors

258,670

265,741

AMEX credit card

25,030

15,692

Company credit card

2,508

519

Accruals and deferred income

221,016

338,847

2,479,211

2,136,298

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

268,768

403,288

Directors' loan accounts

909,485

1,027,341

1,178,253

1,430,629