Evergreen Facilities Services Limited 31/03/2026 iXBRL

Company registration number: 02752941

Evergreen Facilities Services Limited

Unaudited filleted financial statements

31 March 2026

Evergreen Facilities Services Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Evergreen Facilities Services Limited

Directors and other information


Directors	S G King
	G S King
	N M King
	G A King	(Appointed 19 June 2025)
	M C King	(Appointed 19 June 2025)


Secretary	G S King


Company number	02752941


Registered office	Evergreen House
	166B High Street
	Stevenage
	Hertfordshire
	SG1 3LL


Accountants	Hicks and Company
	Chartered Accountants
	First Floor
	99 Bancroft
	Hitchin
	Hertfordshire
	SG5 1NQ

Evergreen Facilities Services Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Evergreen Facilities Services Limited

Year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Evergreen Facilities Services Limited for the year ended 31 March 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Evergreen Facilities Services Limited, as a body, in accordance with the terms of our engagement letter dated 18 May 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Evergreen Facilities Services Limited and state those matters that we have agreed to state to the board of directors of Evergreen Facilities Services Limited 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 Evergreen Facilities Services Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Evergreen Facilities Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Evergreen Facilities Services Limited. You consider that Evergreen Facilities Services Limited 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 financial statements of Evergreen Facilities Services Limited. 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 financial statements.

Hicks and Company

Chartered Accountants

First Floor

99 Bancroft

Hitchin

Hertfordshire

SG5 1NQ

23 June 2026

Evergreen Facilities Services Limited

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	5	630,452		483,198
		_________		_________
			630,452		483,198

Current assets
Stocks		42,106		40,889
Debtors	6	482,750		745,116
Cash at bank and in hand		1,055,261		779,138
		_________		_________
		1,580,117		1,565,143
Creditors: amounts falling due
within one year	7	( 875,948)		( 841,755)
		_________		_________
Net current assets			704,169		723,388
			_________		_________
Total assets less current liabilities			1,334,621		1,206,586

Creditors: amounts falling due
after more than one year	8		( 25,884)		( 72,566)

Provisions for liabilities			( 151,148)		( 109,273)

			_________		_________
Net assets			1,157,589		1,024,747
			_________		_________

Capital and reserves
Called up share capital			2		2
Profit and loss account			1,157,587		1,024,745
			_________		_________
Shareholders funds			1,157,589		1,024,747
			_________		_________

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 23 June 2026 , and are signed on behalf of the board by:

S G King

Director

Company registration number: 02752941

Evergreen Facilities Services Limited

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Evergreen House, 166B High Street, Stevenage, Hertfordshire, SG1 3LL.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	20 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 591 (2025: 644 ).

5. Tangible assets

	Plant and machinery	Motor vehicles	Total
	£	£	£
Cost
At 1 April 2025	1,001,052	147,333	1,148,385
Additions	284,698	45,553	330,251
Disposals	-	( 32,942)	( 32,942)
	_________	_________	_________
At 31 March 2026	1,285,750	159,944	1,445,694
	_________	_________	_________
Depreciation
At 1 April 2025	600,415	64,772	665,187
Charge for the year	137,068	27,399	164,467
Disposals	-	( 14,412)	( 14,412)
	_________	_________	_________
At 31 March 2026	737,483	77,759	815,242
	_________	_________	_________
Carrying amount
At 31 March 2026	548,267	82,185	630,452
	_________	_________	_________
At 31 March 2025	400,637	82,561	483,198
	_________	_________	_________

6. Debtors

	2026	2025
	£	£
Trade debtors	461,921	721,137
Other debtors	20,829	23,979
	_________	_________
	482,750	745,116
	_________	_________

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	44,686	46,989
Trade creditors	51,739	15,192
Corporation tax	57,782	109,404
Social security and other taxes	527,427	474,332
Other creditors	194,314	195,838
	_________	_________
	875,948	841,755
	_________	_________

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	25,884	72,566
	_________	_________

9. Operating leases

The company as lessee

The total future minimum lease payments under non-cancellable operating leases are as follows:


	£	£

Not later than 1 year	17,464	16,744
Later than 1 year and not later than 5 years	32,018	46,701
	_________	_________
	49,482	63,445
	_________	_________

10. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2026
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	S G King	( 524)	164	-	( 360)
	G S King	13,129	2,600	( 3,800)	11,929
	N M King	10,850	-	( 1,950)	8,900
		_________	_________	_________	_________
		23,455	2,764	( 5,750)	20,469
		_________	_________	_________	_________

2025
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	S G King	( 4,733)	4,209	-	( 524)
	G S King	14,174	2,400	( 3,445)	13,129
	N M King	10,200	2,600	( 1,950)	10,850
		_________	_________	_________	_________
		19,641	9,209	( 5,395)	23,455
		_________	_________	_________	_________