REGISTERED NUMBER: 07639228 (England and Wales)

EVANS HYDROGRAPHICS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Mr. N A Evans

REGISTERED OFFICE:

21 Egerton Street

Canton

Cardiff

CF5 1RF

REGISTERED NUMBER:

07639228 (England and Wales)

ACCOUNTANTS:

Carston ETL

Tudor House

16 Cathedral Road

Cardiff

CF11 9LJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

2,132

2,687

2,132

2,687

CURRENT ASSETS

Debtors

6

46

22,546

Cash at bank

12,631

4,378

12,677

26,924

CREDITORS

Amounts falling due within one year

7

11,731

29,435

NET CURRENT ASSETS/(LIABILITIES)

946

(2,511

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,078

176

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

2,978

76

SHAREHOLDERS' FUNDS

3,078

176

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 July 2026 and were signed by:

Mr. N A Evans - Director

1.	STATUTORY INFORMATION

Evans Hydrographics 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

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 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2025

and 31 May 2026

10,000

AMORTISATION

At 1 June 2025

and 31 May 2026

10,000

NET BOOK VALUE

At 31 May 2026

-

At 31 May 2025

-

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 June 2025

9,190

Additions

327

At 31 May 2026

9,517

DEPRECIATION

At 1 June 2025

6,503

Charge for year

882

At 31 May 2026

7,385

NET BOOK VALUE

At 31 May 2026

2,132

At 31 May 2025

2,687

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

22,546

Other debtors

46

-

46

22,546

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

3,136

8,118

Other creditors

8,595

21,317

11,731

29,435

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100