REGISTERED NUMBER: 03970346 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

K P EVANS & CO LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A P Evans

M L Evans

SECRETARY:

M L Evans

REGISTERED OFFICE:

Telford Way

Severalls Industrial Estate

Colchester

Essex

CO4 9QP

REGISTERED NUMBER:

03970346 (England and Wales)

ACCOUNTANTS:

Richard Sexton & Co LLP

3 Manor Road

Colchester

Essex

CO3 3LU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

91,103

73,576

91,103

73,576

CURRENT ASSETS

Stocks

166,259

138,730

Debtors

6

1,406,581

1,153,217

Cash at bank and in hand

356,518

545,603

1,929,358

1,837,550

CREDITORS

Amounts falling due within one year

7

670,557

620,738

NET CURRENT ASSETS

1,258,801

1,216,812

TOTAL ASSETS LESS CURRENT LIABILITIES

1,349,904

1,290,388

PROVISIONS FOR LIABILITIES

22,775

18,394

NET ASSETS

1,327,129

1,271,994

CAPITAL AND RESERVES

Called up share capital

8

270

270

Capital redemption reserve

9

730

730

Retained earnings

9

1,326,129

1,270,994

SHAREHOLDERS' FUNDS

1,327,129

1,271,994

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 14 January 2026 and were signed on its behalf by:

A P Evans - Director

1.	STATUTORY INFORMATION

K P Evans & Co 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.

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.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year and also have been consistently applied within the same accounts.

Goodwill

Goodwill has been fully amortised on a straight line basis over a period of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Fixtures, fittings & equipment

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Government grants

Government grants in relation to expenditure are credited when the expenditure is charged to the profit and loss.

Stocks

Stock is valued at the lower of cost and net realisable value.

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.

Pension costs

The company operates a defined contribution pension scheme through a Group Personal Pension Plan. The assets of the Scheme are held separately from those of the company, in an independently administered fund. Pension Scheme contributions made by the company are charged to the Profit & Loss Account in the year in which they are paid.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2024 - 26 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2024

and 30 June 2025

305,000

AMORTISATION

At 1 July 2024

and 30 June 2025

305,000

NET BOOK VALUE

At 30 June 2025

-

At 30 June 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

Motor

& equipment

vehicles

Totals

£

£

£

COST

At 1 July 2024

93,083

178,983

272,066

Additions

3,919

49,100

53,019

At 30 June 2025

97,002

228,083

325,085

DEPRECIATION

At 1 July 2024

85,497

112,993

198,490

Charge for year

2,876

32,616

35,492

At 30 June 2025

88,373

145,609

233,982

NET BOOK VALUE

At 30 June 2025

8,629

82,474

91,103

At 30 June 2024

7,586

65,990

73,576

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,350,772

1,116,822

Other debtors

54,076

33,122

Prepayments

1,733

3,273

1,406,581

1,153,217

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

580,236

462,736

Corporation tax

15,565

71,366

Social security and other taxes

48,651

37,796

Other creditors - Directors

current accounts

2,918

2,515

Accruals

23,187

46,325

670,557

620,738

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

270

Ordinary

£1

270

270

9.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 July 2024

1,270,994

730

1,271,724

Profit for the year

70,135

70,135

Dividends

(15,000

)

(15,000

)

At 30 June 2025

1,326,129

730

1,326,859

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £15,000 (2024 - £10,000) were paid to the directors .

11.	ULTIMATE CONTROLLING PARTY

The company is under the control of A P Evans.