General Information
Evans & Son Limited is a private company, limited by shares, registered in England and Wales, registration number 04668004, registration address Unit 33 Easter Park , Benyon Road, Silchester, Reading, Berkshire, RG7 2PQ.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
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.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
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 |
25% Straight Line
|
| Motor Vehicles |
25% Straight Line
|
| Computer Equipment |
25% Straight Line
|
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
|
| 2. |
Average number of employees
Average number of employees during the year was 5 (2024 : 5).
|
| 3. |
Tangible fixed assets
| Cost or valuation |
Plant and Machinery |
|
Motor Vehicles |
|
Computer Equipment |
|
Total |
| |
£ |
|
£ |
|
£ |
|
£ |
| At 01 May 2024 |
27,354 |
|
32,941 |
|
750 |
|
61,045 |
| Additions |
- |
|
7,708 |
|
607 |
|
8,315 |
| Disposals |
(19,488) |
|
- |
|
- |
|
(19,488) |
| At 30 April 2025 |
7,866 |
|
40,649 |
|
1,357 |
|
49,872 |
| Depreciation |
| At 01 May 2024 |
27,354 |
|
32,941 |
|
750 |
|
61,045 |
| Charge for year |
- |
|
549 |
|
125 |
|
674 |
| On disposals |
(19,488) |
|
- |
|
- |
|
(19,488) |
| At 30 April 2025 |
7,866 |
|
33,490 |
|
875 |
|
42,231 |
| Net book values |
| Closing balance as at 30 April 2025 |
- |
|
7,159 |
|
482 |
|
7,641 |
| Opening balance as at 01 May 2024 |
- |
|
- |
|
- |
|
- |
|
| 4. |
Stocks
|
2025
£ |
|
2024
£ |
| Stocks |
400 |
|
- |
|
400 |
|
- |
|
| 5. |
Debtors: amounts falling due within one year
|
2025
£ |
|
2024
£ |
| Trade Debtors |
17,949 |
|
79,781 |
| Amounts Recoverable on Contracts |
2,550 |
|
- |
| Tax recoverable |
69,943 |
|
67,122 |
| Directors' Current Accounts |
8,359 |
|
- |
|
98,801 |
|
146,903 |
|
| 6. |
Creditors: amount falling due within one year
|
2025
£ |
|
2024
£ |
| Trade Creditors |
- |
|
1,990 |
| Social Security and Other Taxes |
105,239 |
|
92,563 |
| Accruals and deferred income |
150 |
|
1,500 |
| Other Creditors |
1,123 |
|
3,022 |
| Pension Payable |
2,289 |
|
403 |
|
108,801 |
|
99,478 |
|
| 7. |
Advances and Credits
Timothy Evans | Brought Forward
£ | Amount
£ | Interest
£ | Repaid
£ | Written Off
£ | Waived
£ | Carry Forward
£ |
|---|
| Timothy Evans | - | | 8,359 | | - | | - | | - | | - | | 8,359 | | 0 | | 8359 | | 0 | | 0 | | 0 | | 0 | | 8359 |
| Brought Forward
£ | Amount
£ | Interest
£ | Repaid
£ | Written Off
£ | Waived
£ | Carry Forward
£ |
|---|
| Timothy Evans | 206,431 | | - | | - | | 206,431 | | - | | - | | - | | 206431 | | 0 | | 0 | | 206431 | | 0 | | 0 | | 0 |
|
| 8. |
Going Concern
The financial statement have been prepared on a going concern basis. The company continues to be supported by it's creditors including bank loans and loans from directors. The director is not seeking repayment of this loan for the foreseeable future, therefor the director considers it appropriate to prepare the financial statements on a going concern basis.
|
4
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