EV INNS LIMITED


Directors	EVANS, John
	EVANS, Ross


Company Secretary	EVANS, Maureen Rita Carmen


Registered Address	The Ship Tavern
	12 Gate Street
	London
	WC2A 3HP


Registered Number	07059936 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		507,815		507,815
Tangible assets	4		36,853		39,305
			544,668		547,120
Current assets
Debtors		432,763		372,104
Cash at bank and on hand		9,217		40,206
		441,980		412,310
Creditors amounts falling due within one year		(373,232)		(319,342)
Net current assets (liabilities)			68,748		92,968
Total assets less current liabilities			613,416		640,088
Creditors amounts falling due after one year			(337,407)		(348,615)
Net assets			276,009		291,473
Capital and reserves
Profit and loss account			276,009		291,473
Shareholders' funds			276,009		291,473

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 23 November 2025, and are signed on its behalf by:

EVANS, Ross
Director
Registered Company No. 07059936

EV INNS LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows: Plant & Machinery - 15% Straight Line Basis Equipment - 15% Straight Line Basis Fixtures & Fittings - 15% Straight Line Basis

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Plant & Machinery - 15% Straight Line Basis
Equipment - 15% Straight Line Basis
Fixtures & Fittings - 15% Straight Line Basis

2.	Average number of employees


		2025		2024
	Average number of employees during the year	32		24

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 April 24	511,982
	At 31 March 25	511,982
	Amortisation and impairment
	At 01 April 24	4,167
	At 31 March 25	4,167
	Net book value
	At 31 March 25	507,815
	At 31 March 24	507,815

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 24	39,305
	Additions	9,144
	At 31 March 25	36,853
	Depreciation and impairment
	Charge for year	11,596
	Net book value
	At 31 March 25	36,853
	At 31 March 24	39,305