Eve Products Limited

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

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

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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.

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.

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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)

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

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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.

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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.

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