REGISTERED NUMBER: 11643406 (England and Wales)

Evans Mann Commercial Ltd

Unaudited Financial Statements for the Year Ended 31 July 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D Evans

Mr T P Mann

REGISTERED OFFICE:

2a Penn Street

Wolverhampton

WV3 0JJ

REGISTERED NUMBER:

11643406 (England and Wales)

ACCOUNTANTS:

TAG Accountants Group Limited

Unit 8, Pendeford Place

Pendeford Business Park

Wobaston Road

Wolverhampton

WV9 5HD

CURRENT ASSETS

Debtors

4

26,572

30,904

Cash at bank

1,715

3,547

28,287

34,451

CREDITORS

Amounts falling due within one year

5

55,851

36,721

NET CURRENT LIABILITIES

(27,564

)

(2,270

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(27,564

)

(2,270

)

CREDITORS

Amounts falling due after more than one year

6

24,279

31,016

NET LIABILITIES

(51,843

)

(33,286

)

CAPITAL AND RESERVES

Called up share capital

7

2

2

Retained earnings

(51,845

)

(33,288

)

SHAREHOLDERS' FUNDS

(51,843

)

(33,286

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 22 April 2026 and were signed on its behalf by:

Mr D Evans - Director

Mr T P Mann - Director

1.	STATUTORY INFORMATION

Evans Mann Commercial Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

All monetary amounts are rounded to the nearest pound.

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.

Going concern

These financial statements have been prepared on the going concern basis, which may not be appropriate as the company has incurred net losses, and reporting net liabilities at the year end.

The validity of which is dependant on the on continued support of its shareholders to ensure adequate facilities are made available for the company to discharge its liabilities as they fall due. The shareholders have confirmed that the necessary support will be made available for the foreseeable future.

Based on this the directors believe it remains appropriate to prepare financial statements on the going concern basis. These financial statements do not include any adjustments which would result from the basis of preparation being inappropriate.

Judgements and estimates

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Tangible fixed assets

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

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate or if there is an indication of a significant change since the last reporting date.

At each balance sheet date, the directors review the carrying amounts of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any and the asset is impaired accordingly.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the profit and loss account.

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.

Trade creditors and amounts owed to group undertakings

Trade creditors and amounts owed to group undertakings 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 amounts falling due after more than one year.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Other debtors

26,572

27,949

Amounts falling due after more than one year:

Other debtors

-

2,955

Aggregate amounts

26,572

30,904

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

6,835

6,427

Trade creditors

1,806

1,931

Amounts owed to group undertakings

41,748

24,548

Amounts owed to participating interests

1,462

815

Other creditors

4,000

3,000

55,851

36,721

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

24,279

31,016

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instalments

-

2,621

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

1

2

2

8.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption of section 33 of FRS 102 "Related Party Disclosure" not to disclose any transactions with any wholly owned entities within the same group.

Amounts due to related parties

At the year end £1,462 (2024 - £815) was due from the company to related parties.

Terms

These amounts have been advanced on an interest free basis, with no fixed repayment terms.

9.	ULTIMATE CONTROLLING PARTY

The company's immediate and ultimate parent is Evans Mann Properties Ltd, incorporated in England and Wales.