REGISTERED NUMBER: SC685282 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

EVT (Scotland) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Wallace

G Wallace

REGISTERED OFFICE:

Bowie House

Rowallan Business Park

Southcraig Avenue

Kilmarnock

KA3 6BQ

REGISTERED NUMBER:

SC685282 (Scotland)

ACCOUNTANTS:

Macleod Fulton

Scottcourt House

West Princes Street

Helensburgh

Argyll & Bute

G84 8BP

FIXED ASSETS

Tangible assets

4

73,546

59,830

CURRENT ASSETS

Debtors

5

69,476

107,101

Cash at bank

35,388

1,274

104,864

108,375

CREDITORS

Amounts falling due within one year

6

83,512

96,081

NET CURRENT ASSETS

21,352

12,294

TOTAL ASSETS LESS CURRENT LIABILITIES

94,898

72,124

CREDITORS

Amounts falling due after more than one year

7

65,123

34,126

NET ASSETS

29,775

37,998

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

29,675

37,898

29,775

37,998

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 24 December 2025 and were signed on its behalf by:

G Wallace - Director

1.	STATUTORY INFORMATION

EVT (Scotland) Ltd is a private company, limited by shares , registered in Scotland. 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 reducing balance

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

108,402

Additions

68,801

Disposals

(54,952

)

At 31 March 2025

122,251

DEPRECIATION

At 1 April 2024

48,572

Charge for year

24,561

Eliminated on disposal

(24,428

)

At 31 March 2025

48,705

NET BOOK VALUE

At 31 March 2025

73,546

At 31 March 2024

59,830

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

69,476

107,101

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

-

2,687

Hire purchase contracts

27,946

14,911

Trade creditors

5,620

5,111

Taxation and social security

14,648

29,639

Other creditors

35,298

43,733

83,512

96,081

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

65,123

34,126

8.	CONTINGENT LIABILITIES

As at 31 March 2025 the company had no contingent liabilities (2024 - £nil).

9.	CAPITAL COMMITMENTS

As at 31 March 2025 the company had no capital commitments (2024 - £nil).

10.	RELATED PARTY DISCLOSURES