EAV Co-ordinated Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 02995134 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

EAV CO-ORDINATED LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Newman

R Newman

SECRETARY:

Mrs E C Newman

REGISTERED OFFICE:

Turnpike House

1208/1210 London Road

Leigh on Sea

Essex

SS9 2UA

REGISTERED NUMBER:

02995134 (England and Wales)

ACCOUNTANTS:

Segrave & Partners LLP

Chartered Accountants

Turnpike House

1208/1210 London Road

Leigh on Sea

Essex

SS9 2UA

FIXED ASSETS

Tangible assets

4

3,660,568

3,635,618

Investments

5

222,927

3,883,495

3,858,545

CURRENT ASSETS

Debtors

6

188,145

272,270

Cash at bank

1,118,782

1,014,081

1,306,927

1,286,351

CREDITORS

Amounts falling due within one year

7

252,641

269,306

NET CURRENT ASSETS

1,054,286

1,017,045

TOTAL ASSETS LESS CURRENT
LIABILITIES

4,937,781

4,875,590

PROVISIONS FOR LIABILITIES

372,343

NET ASSETS

4,565,438

4,503,247

CAPITAL AND RESERVES

Called up share capital

10,002

Capital redemption reserve

950

Fair value reserve

9

1,260,290

Retained earnings

3,294,196

3,232,005

SHAREHOLDERS' FUNDS

4,565,438

4,503,247

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 2 July 2026 and were signed on its behalf by:

D Newman - Director

R Newman - Director

1.	STATUTORY INFORMATION

EAV Co-ordinated Limited 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets

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

Freehold property

-

not provided

Leasehold property

-

not provided

Fixtures and fittings

-

33% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer software

-

33% on reducing balance

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Leasehold

and

property

fittings

£

COST OR VALUATION

At 1 January 2025

210,000

3,380,000

454,228

Additions

-

2,500

At 31 December 2025

210,000

3,380,000

456,728

DEPRECIATION

At 1 January 2025

-

434,611

Charge for year

-

7,299

At 31 December 2025

-

441,910

NET BOOK VALUE

At 31 December 2025

210,000

3,380,000

14,818

At 31 December 2024

210,000

3,380,000

19,617

Motor

Computer

vehicles

software

Totals

£

COST OR VALUATION

At 1 January 2025

23,814

203,375

4,271,417

Additions

-

54,956

57,456

At 31 December 2025

23,814

258,331

4,328,873

DEPRECIATION

At 1 January 2025

4,961

196,227

635,799

Charge for year

4,713

20,494

32,506

At 31 December 2025

9,674

216,721

668,305

NET BOOK VALUE

At 31 December 2025

14,140

41,610

3,660,568

At 31 December 2024

18,853

7,148

3,635,618

Cost or valuation at 31 December 2025 is represented by:

Fixtures

Freehold

Leasehold

and

property

fittings

£

Valuation in 2015

1,918

552,417

-

Valuation in 2016

15,704

186,990

-

Valuation in 2017

15,500

94,801

-

Valuation in 2018

2,096

173,300

-

Valuation in 2019

7,000

-

Valuation in 2020

-

60,650

-

Valuation in 2021

7,048

150,330

-

Valuation in 2024

17,552

340,020

-

Cost

143,182

1,821,492

456,728

210,000

3,380,000

456,728

Motor

Computer

vehicles

software

Totals

£

Valuation in 2015

-

554,335

Valuation in 2016

-

202,694

Valuation in 2017

-

110,301

Valuation in 2018

-

175,396

Valuation in 2019

-

7,000

Valuation in 2020

-

60,650

Valuation in 2021

-

157,378

Valuation in 2024

-

357,572

Cost

23,814

258,331

2,703,547

23,814

258,331

4,328,873

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2025

and 31 December 2025

222,927

NET BOOK VALUE

At 31 December 2025

222,927

At 31 December 2024

222,927

In 2023, the company purchased the entire share capital of Bacaro Leigh Limited.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

88,698

119,392

Other debtors

64,069

114,069

Prepayments

35,378

38,809

188,145

272,270

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

20,334

8,183

Tax

48,453

79,999

Social security and other taxes

8,671

7,027

VAT

50,128

61,434

Other creditors

105,532

94,685

Directors' current accounts

173

Accrued expenses

19,350

17,805

252,641

269,306

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

Within one year

20,287

Between one and five years

3,945

24,232

44,519

9.

RESERVES

Fair

value

reserve

£

At 1 January 2025

and 31 December 2025

1,260,290

10.	RELATED PARTY DISCLOSURES

During the year the company received management charges totalling £29,122 (2024: £29,122), rental income totalling £57,222 (2024:£57,800) and forklift rental totalling £3,085 (2024: £1,289) from Elkens Storage and Distribution, of which the directors are partners.

These transactions were made under normal commercial terms.