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Registration number: 04360658

Evesham Properties Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

Evesham Properties Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 9

Evesham Properties Limited

Company Information

Directors | Mrs ET Malkin Mr P N Cox

Company secretary | Mrs ET Malkin

Registered office | 3 The Spinney Little Aston Sutton Coldfield West Midlands B74 3BL

Evesham Properties Limited

(Registration number: 04360658)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 446,000 | 471,000
Investment property | 5 | 2,848,631 | 2,848,631
|  | 3,294,631 | 3,319,631
Current assets |  |  |
Debtors | 6 | 23,781 | 55,129
Cash at bank and in hand |  | 115 | 115
|  | 23,896 | 55,244
Creditors: Amounts falling due within one year | 7 | (1,625,166) | (1,896,746)
Net current liabilities |  | (1,601,270) | (1,841,502)
Total assets less current liabilities |  | 1,693,361 | 1,478,129
Creditors: Amounts falling due after more than one year | 7 | (725) | (9,372)
Provisions for liabilities |  | (138,351) | (50,646)
Net assets |  | 1,554,285 | 1,418,111
Capital and reserves |  |  |
Called up share capital | 8 | 100 | 100
Retained earnings |  | 1,554,185 | 1,418,011
Shareholders' funds |  | 1,554,285 | 1,418,111

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Evesham Properties Limited

(Registration number: 04360658)
Balance Sheet as at 30 June 2025 (continued)

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the directors' report and the Profit and Loss Account.

Approved and authorised by the Board on 5 November 2025 and signed on its behalf by:

......................................... Mr P N Cox Director

Evesham Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
3 The Spinney
Little Aston
Sutton Coldfield
West Midlands
B74 3BL
United Kingdom

These financial statements were authorised for issue by the Board on 5 November 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Evesham Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

2 | Accounting policies (continued)

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Evesham Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

2 | Accounting policies (continued)

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

Evesham Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

4 | Tangible assets

| Plant and machinery, etc £ | Total £
Cost or valuation
At 1 July 2024 | 500,029 | 500,029
At 30 June 2025 | 500,029 | 500,029
Depreciation
At 1 July 2024 | 29,029 | 29,029
Charge for the year | 25,000 | 25,000
At 30 June 2025 | 54,029 | 54,029
Carrying amount
At 30 June 2025 | 446,000 | 446,000
At 30 June 2024 | 471,000 | 471,000

5 | Investment properties

| 2025 £
At 1 July | 2,848,631
At 30 June | 2,848,631

The investment property was revalued on 7 January 2013 by Gregson Page Chartered Surveyors.

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 23,781 | 55,129
| 23,781 | 55,129

Evesham Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 7.1 | 1,601,676 | 1,886,537
Taxation and social security |  | 23,246 | 6,924
Accruals and deferred income |  | 244 | 3,285
|  | 1,625,166 | 1,896,746

Creditors include bank loans and overdrafts which are secured of £Nil (2023 - £Nil).

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 7.1 | 725 | 9,372

Creditors include bank loans and overdrafts which are secured of £Nil (2023 - £Nil).

7.1 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 8,529 | 8,200
Other borrowings | 1,593,147 | 1,878,337
| 1,601,676 | 1,886,537

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 725 | 9,372

Other borrowings

The carrying amount owed to NDC Polipak Limited at the year end is £Nil (2024 - £Nil).

Evesham Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 100 | 100 | 100 | 100