ACCOUNTS - Final Accounts preparation

Registered number: 05188254

EVER 2406 LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

EVER 2406 LIMITED

REGISTERED NUMBER: 05188254

BALANCE SHEET

AS AT 31 JANUARY 2026

		2026		2025
Note		£		£

Fixed assets
Investments	4		102		102
			102		102
Current assets
Debtors: amounts falling due within one year	5	34,959		-
Cash at bank and in hand	6	864		966
		35,823		966
Creditors: amounts falling due within one year	7	(2)		(143)
Net current assets			35,821		823
Total assets less current liabilities			35,923		925

Net assets			35,923		925

Capital and reserves
Called up share capital	8	100	100
Share premium account		826,408	-
Profit and loss account		(790,585)	825
		35,923	925

Page 1

EVER 2406 LIMITED

REGISTERED NUMBER: 05188254

BALANCE SHEET (CONTINUED)

AS AT 31 JANUARY 2026

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

A N Nation

Director

Date: 27 May 2026

The notes on pages 3 to 7 form part of these financial statements.

Page 2

EVER 2406 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1.	General information

Ever 2406 Limited is a private company limited by shares incorporated in England and Wales. The registered office is 196 Boldmere Road, Sutton Coldfield, West Midlands, United Kingdom, B73 5UE.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

EVER 2406 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

2.Accounting policies (continued)

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 4

EVER 2406 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Employees

The Company has no employees other than the directors, who did not receive any remuneration (2025 - £NIL).

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 February 2025	102
	At 31 January 2026	102

Page 5

EVER 2406 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Debtors

					2026	2025
					£	£


Amounts owed by group undertakings	34,959	-
	34,959	-

6.	Cash and cash equivalents
		2026	2025
		£	£

Cash at bank and in hand	864	966
	864	966

7.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Amounts owed to group undertakings	2	-
Other taxation and social security	-	143
	2	143

Page 6

EVER 2406 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

8.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

52 (2025 - 52) Ordinary A shares of £1.00 each	52	52
24 (2025 - 24) Ordinary B shares of £1.00 each	24	24
17 (2025 - 17) Ordinary C shares of £1.00 each	17	17
1 (2025 - 1) Ordinary D share of £1.00	1	1
1 (2025 - 1) Ordinary E share of £1.00	1	1
1 (2025 - 1) Ordinary F share of £1.00	1	1
1 (2025 - 1) Ordinary G share of £1.00	1	1
1 (2025 - 1) Ordinary H share of £1.00	1	1
1 (2025 - 1) Ordinary I share of £1.00	1	1
1 (2025 - 1) Ordinary J share of £1.00	1	1

	100	100

9.	Controlling party

The company is under the control of Nation Wilcox Family Holdings Limited, which holds 100% of the share capital. Nation Wilcox Family Holdings Limited is a private company, limited by shares, and incorporated in England and Wales. Its registered office address is St. Michael's House, 196 Boldmere Road, Boldmere, Sutton Coldfield, West Midlands, B73 5UE.

The company is under the ultimate control of Andrew Nation, director.

Page 7