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Registered number: 04582581
Eve Products Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Crag & Co
First Floor, Embsay Mill
Embsay
Skipton
North Yorkshire
BD23 6QR
Eve Products Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Eve Products Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 04582581

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 119,866 |  | 103,215
|  |  | 119,866 |  | 103,215
CURRENT ASSETS
Stocks | 6 | 167,874 |  | 163,665 |
Debtors | 7 | 115,733 |  | 51,498 |
Investments | 8 | 100 |  | 100 |
Cash at bank and in hand |  | 23,575 |  | 21,702 |
|  | 307,282 |  | 236,965 |
Creditors: Amounts Falling Due Within One Year | 9 | (353,730 ) |  | (315,285 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (46,448 ) |  | (78,320 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 73,418 |  | 24,895
Creditors: Amounts Falling Due After More Than One Year | 10 |  | (19,596 ) |  | (11,893 )
NET ASSETS |  |  | 53,822 |  | 13,002
CAPITAL AND RESERVES
Called up share capital | 12 |  | 200 |  | 200
Profit and Loss Account |  |  | 53,622 |  | 12,802
SHAREHOLDERS' FUNDS |  |  | 53,822 |  | 13,002

Page 1
Page 2
Eve Products Limited
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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 Stuart Sapsford Director
30/04/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Eve Products Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Eve Products Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04582581 . The registered office is First Floor Embsay Mill, Embsay, Skipton, North Yorkshire, BD23 6QR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.
Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.
Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases:
Patents & licences 15% Straight line
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:

Leasehold | over lease term
Plant & Machinery | 15% Reducing balance
Motor Vehicles | 25% Reducing balance
Fixtures & Fittings | 15% Reducing balance
Computer Equipment | 25% Reducing balance

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.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
Eve Products Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2024: 15)
16 15
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 December 2024 | 26,974
As at 30 November 2025 | 26,974
Amortisation
As at 1 December 2024 | 26,974
As at 30 November 2025 | 26,974
Net Book Value
As at 30 November 2025 | -
As at 1 December 2024 | -

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 December 2024 | 6,956 | 369,481 | 29,215 | 10,050
Additions | - | 5,185 | 24,495 | -
As at 30 November 2025 | 6,956 | 374,666 | 53,710 | 10,050
Depreciation
As at 1 December 2024 | 6,956 | 278,203 | 23,004 | 8,648
Provided during the period | - | 16,760 | 1,553 | 217
As at 30 November 2025 | 6,956 | 294,963 | 24,557 | 8,865
Net Book Value
As at 30 November 2025 | - | 79,703 | 29,153 | 1,185
As at 1 December 2024 | - | 91,278 | 6,211 | 1,402

Page 4
Page 5
Eve Products Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 December 2024 | 58,398 | 474,100
Additions | 7,151 | 36,831
As at 30 November 2025 | 65,549 | 510,931
Depreciation
As at 1 December 2024 | 54,074 | 370,885
Provided during the period | 1,650 | 20,180
As at 30 November 2025 | 55,724 | 391,065
Net Book Value
As at 30 November 2025 | 9,825 | 119,866
As at 1 December 2024 | 4,324 | 103,215

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 167,874 |  | 163,665

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 103,611 |  | 42,354
Other debtors | 12,122 |  | 9,144
| 115,733 |  | 51,498

8. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Shares in subsidiaries | 100 |  | 100

9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 17,932 |  | 1,742
Trade creditors | 105,229 |  | 91,945
Bank loans and overdrafts | - |  | 30,451
Other creditors | 178,892 |  | 136,912
Taxation and social security | 51,677 |  | 54,235
| 353,730 |  | 315,285

Included within creditors: amounts falling due within one year, are net obligations under hire purchase contracts of £17,932 (2024-£1,742) which are secured against the assets to which they relate.
Page 5
Page 6
Eve Products Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
10. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 19,596 |  | 11,893

Included within creditors: amounts falling due after more than one year, are net obligations under hire purchase contracts of
£19,596 (2024 - £11,893) which are secured against the assets to which they relate.
11. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 17,932 |  | 1,742
Later than one year and not later than five years | 19,596 |  | 11,893
| 37,528 |  | 13,635
| 37,528 |  | 13,635

12. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

13. Pension Commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held seperately from those of
the company in an independently administered fund. The pension cost charge represents contributions payable by the
company to the fund and amounted to £9,303 (2024: £8,689.09).
14. Related Party Transactions
Included in creditors: amounts falling due within one year, are director loan account balances of £43,867 (2024: £13,424) owing to Mr D Sapsford and Mr R Newbury.
Included in creditors: amounts falling due within one year, is an inter-company loan balance of £53,754 (2024: £53,754) owing to Exhibitionstore.com Ltd.
The loans are interest free and repayble on demand.
15. Ultimate Controlling Party
The company's ultimate controlling party is Mr D S Sapsford by virtue of his ownership of 30% of the issued share capital in the company and directorship.
Page 6