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Registered number: 02521862
E.V.H. Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
E.V.H. Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
E.V.H. Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 02521862

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 1 |  | 14,846
Tangible Assets | 5 |  | 762,165 |  | 766,181
|  |  | 762,166 |  | 781,027
CURRENT ASSETS
Debtors | 6 | 181,659 |  | 168,612 |
Cash at bank and in hand |  | 109,129 |  | 80,253 |
|  | 290,788 |  | 248,865 |
Creditors: Amounts Falling Due Within One Year | 7 | (653,061 ) |  | (662,799 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (362,273 ) |  | (413,934 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 399,893 |  | 367,093
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (43,166 ) |  | (30,899 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (17,648 ) |  | (14,575 )
NET ASSETS |  |  | 339,079 |  | 321,619
CAPITAL AND RESERVES
Called up share capital | 11 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 338,079 |  | 320,619
SHAREHOLDERS' FUNDS |  |  | 339,079 |  | 321,619

Page 1
Page 2
E.V.H. Limited
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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

Mr Vivekanandan Srishangaran Director
25 February 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
E.V.H. Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
E.V.H. Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02521862 . The registered office is 20 Dovercourt Gardens, Stanmore, Middlesex, HA7 4SH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
Accounting convention
These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable and net of discounts. 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.
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 - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 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:

Freehold | 2% on cost
Motor Vehicles | 25% per annum on reducing balance basis
Fixtures & Fittings | 25% per annum on reducing balance basis
Computer Equipment | 25% per annum on reducing balance basis

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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E.V.H. Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
2.6. Financial Instruments
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method
2.7. Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.
The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 4
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E.V.H. Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was 30 (2024: 29)
30 29
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 June 2024 | 297,136
As at 31 May 2025 | 297,136
Amortisation
As at 1 June 2024 | 282,290
Provided during the period | 14,845
As at 31 May 2025 | 297,135
Net Book Value
As at 31 May 2025 | 1
As at 1 June 2024 | 14,846

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 June 2024 | 1,045,565 | 102,920 | 76,715 | 10,226 | 1,235,426
Additions | - | 57,690 | 2,109 | - | 59,799
Disposals | - | (52,890 ) | - | - | (52,890 )
As at 31 May 2025 | 1,045,565 | 107,720 | 78,824 | 10,226 | 1,242,335
Depreciation
As at 1 June 2024 | 344,299 | 52,480 | 65,350 | 7,116 | 469,245
Provided during the period | 15,911 | 21,458 | 3,369 | 778 | 41,516
Disposals | - | (30,591 ) | - | - | (30,591 )
As at 31 May 2025 | 360,210 | 43,347 | 68,719 | 7,894 | 480,170
Net Book Value
As at 31 May 2025 | 685,355 | 64,373 | 10,105 | 2,332 | 762,165
As at 1 June 2024 | 701,266 | 50,440 | 11,365 | 3,110 | 766,181

The previous revaluation of the freehold property has been treated as deemed cost on transition to FRS102 Section 1A.
If revalued assets were stated on a historical cost basis rather than fair value basis, the total amounts included would have been as follows:
Cost £ 587,774 ( 2024 - £ 587,774 ) , Accumulated depreciation £ 310,321 ( 2024 -£ 294,630 ), Carrying value £ 277,453 ( 2024 - £ 293,144).
Page 5
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E.V.H. Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 65,046 |  | 63,711
Other debtors | 109,027 |  | 97,315
| 174,073 |  | 161,026
Due after more than one year
Other debtors | 7,586 |  | 7,586
| 181,659 |  | 168,612

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 17,474 |  | 7,936
Trade creditors | 800 |  | 1,098
Bank loans and overdrafts | 10,000 |  | 24,939
Other creditors | 581,475 |  | 585,779
Taxation and social security | 43,312 |  | 43,047
| 653,061 |  | 662,799

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 34,833 |  | 12,566
Bank loans | 8,333 |  | 18,333
| 43,166 |  | 30,899

9. Secured Creditors
Of the creditors falling due within one year the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other Creditors | 435,628 |  | 456,879

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 17,474 |  | 7,936
Later than one year and not later than five years | 34,833 |  | 12,566
| 52,307 |  | 20,502
| 52,307 |  | 20,502

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E.V.H. Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

12. Directors Advances, Credits and Guarantees
The following advances and repayments subsisted during the year to a director-

| As at 1 June 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 May 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Vivekanandan Srishangaran | 92,476 | 89,212 | 77,521 | - | 104,167

The loan was partly repaid on 24 February 2026 amounting to £ 82,000.
13. Related Party Transactions
The Company paid interest amounting to £ 56,500 ( 2024 - £ 54,600) to a related company controlled by the same shareholders, which was owed £ 576,588 ( 2024 - £ 581,482) at the year end.
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