Registration number:
DAVID J EVANS LTD
trading as
for the Year Ended 30 April 2026
DAVID J EVANS LTD
trading as AIMS Accountants for Business
Contents
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Company Information |
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Director's Report |
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Accountants' Report |
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Profit and Loss Account |
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Statement of Comprehensive Income |
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Balance Sheet |
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Notes to the Unaudited Financial Statements |
DAVID J EVANS LTD
trading as AIMS Accountants for Business
Company Information
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Director |
Mr David John Evans |
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Company secretary |
Mrs Susan Jean Evans |
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Registered office |
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Accountants |
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DAVID J EVANS LTD
trading as AIMS Accountants for Business
Director's Report for the Year Ended 30 April 2026
The director presents his report and the financial statements for the year ended 30 April 2026.
Director of the company
The director who held office during the year was as follows:
Principal activity
The principal activity of the company is accountancy and business consultancy
Small companies provision statement
This report has 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.
Approved and authorised by the
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Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
DAVID J EVANS LTD
trading as AIMS Accountants for Business
for the Year Ended 30 April 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of DAVID J EVANS LTD for the year ended 30 April 2026 as set out on pages 4 to 11 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of DAVID J EVANS LTD, as a body, in accordance with the terms of our engagement letter dated 10 April 2007. Our work has been undertaken solely to prepare for your approval the accounts of DAVID J EVANS LTD and state those matters that we have agreed to state to the Board of Directors of DAVID J EVANS LTD, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DAVID J EVANS LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that DAVID J EVANS LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of DAVID J EVANS LTD. You consider that DAVID J EVANS LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of DAVID J EVANS LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
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Blenheim Court
Warwick Road
Solihull
B91 2AA
DAVID J EVANS LTD
trading as AIMS Accountants for Business
Profit and Loss Account for the Year Ended 30 April 2026
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Note |
2026 |
2025 |
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Turnover |
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Cost of sales |
( |
( |
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Gross profit |
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Administrative expenses |
( |
( |
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Operating profit/(loss) |
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( |
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Profit/(loss) before tax |
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( |
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Profit/(loss) for the financial year |
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( |
The above results were derived from continuing operations.
The company has no recognised gains or losses for the year other than the results above.
DAVID J EVANS LTD
trading as AIMS Accountants for Business
Statement of Comprehensive Income for the Year Ended 30 April 2026
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2026 |
2025 |
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Profit/(loss) for the year |
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( |
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Total comprehensive income for the year |
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( |
DAVID J EVANS LTD
trading as AIMS Accountants for Business
(Registration number: 06206643)
Balance Sheet as at 30 April 2026
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Note |
2026 |
2025 |
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Fixed assets |
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Tangible assets |
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Current assets |
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Debtors |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
( |
( |
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Net current assets |
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Net assets |
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Capital and reserves |
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Called up share capital |
100 |
100 |
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Retained earnings |
27,234 |
27,234 |
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Shareholders' funds |
27,334 |
27,334 |
For the financial year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
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• |
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The director acknowledges his 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 provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.
Approved and authorised by the
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DAVID J EVANS LTD
trading as AIMS Accountants for Business
Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026
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General information |
The company is a private company limited by share capital, incorporated in UK.
The address of its registered office is:
These financial statements were authorised for issue by the
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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.
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.
Foreign currency transactions and balances
DAVID J EVANS LTD
trading as AIMS Accountants for Business
Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026
Tangible assets
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
Depreciation
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:
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Asset class |
Depreciation method and rate |
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Plant & machinery |
straight line, 25% |
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Fixtures & fittings |
straight line, 25% |
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Office equipment |
straight line, 33.33% |
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.
Leases
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
DAVID J EVANS LTD
trading as AIMS Accountants for Business
Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026
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.
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.
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Staff numbers |
The average number of persons employed by the company (including the director) during the year, was
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Profit/loss before tax |
Arrived at after charging/(crediting)
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2026 |
2025 |
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Depreciation expense |
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DAVID J EVANS LTD
trading as AIMS Accountants for Business
Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026
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Tangible assets |
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Furniture, fittings and equipment |
Other tangible assets |
Total |
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Cost or valuation |
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At 1 May 2025 |
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At 30 April 2026 |
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Depreciation |
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At 1 May 2025 |
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Charge for the year |
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At 30 April 2026 |
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Carrying amount |
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At 30 April 2026 |
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At 30 April 2025 |
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Debtors |
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Current |
2026 |
2025 |
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Trade debtors |
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Prepayments |
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- |
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Creditors |
Creditors: amounts falling due within one year
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2026 |
2025 |
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Due within one year |
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Trade creditors |
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Taxation and social security |
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Other creditors |
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Other creditors include director's loans totalling £4,256 (2026); £16,475 (2025)
DAVID J EVANS LTD
trading as AIMS Accountants for Business
Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026
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Share capital |
Allotted, called up and fully paid shares
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2026 |
2025 |
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No. |
£ |
No. |
£ |
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100 |
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100 |
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Dividends |
Interim dividends paid
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2026 |
2025 |
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Interim dividend of £ |
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Related party transactions |
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Transactions with the director |
Dividends £500 (£2026); £500 (2025)
DAVID J EVANS LTD
trading as AIMS Accountants for Business
iXBRL Detailed Profit and Loss Account for the Year Ended 30 April 2026
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2026 |
2025 |
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Turnover/revenue |
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Cost of sales |
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Purchase of raw materials and consumables |
( |
( |
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External commission costs |
( |
( |
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Gross profit |
26,288 |
27,320 |
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Distribution costs |
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Administrative expenses |
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Advertising, promotions and marketing costs |
( |
( |
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Operating lease expenditure |
- |
( |
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Cleaning costs |
( |
( |
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Depreciation of fixed assets |
( |
( |
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Vehicle costs |
- |
( |
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Other staff costs |
( |
- |
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Wages and salaries excluding directors |
( |
( |
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Social security costs excluding directors |
- |
( |
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Other staff costs excluding directors |
( |
( |
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Staff costs excluding directors |
( |
( |
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Travel and subsistence |
( |
( |
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Training |
( |
( |
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Legal and professional costs |
( |
( |
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Bad debts and impairment losses |
( |
- |
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Bank charges |
- |
( |
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Insurance costs |
( |
( |
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IT and computing |
( |
( |
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Telecommunications |
( |
( |
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Printing, postage and stationery |
( |
( |
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Subscriptions |
( |
( |
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Other operating income |
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Other items |
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Profit/(loss) for the financial year |
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( |