Eve Taylor (London) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 00936251

Eve Taylor (London) Limited

Filleted Unaudited Financial Statements

For the year ended

31 March 2026

Eve Taylor (London) Limited

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	5		827,763	859,793

Current assets

Stocks		978,692	941,203
Debtors	6	230,655	221,533
Cash at bank and in hand		614,482	374,733
		------------	------------
		1,823,829	1,537,469

Creditors: amounts falling due within one year	7	635,198		494,220
		------------		------------
Net current assets			1,188,631	1,043,249
			------------	------------
Total assets less current liabilities			2,016,394	1,903,042

Creditors: amounts falling due after more than one year	8		–	19,869

Provisions

Taxation including deferred tax	73,701	81,336
	------------	------------
Net assets	1,942,693	1,801,837
	------------	------------

Eve Taylor (London) Limited

Statement of Financial Position (continued)

31 March 2026

	2026		2025
Note	£	£	£

Capital and reserves

Called up share capital	5,000	5,000
Profit and loss account	1,937,693	1,796,837
	------------	------------
Shareholders funds	1,942,693	1,801,837
	------------	------------

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.

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 were approved by the board of directors and authorised for issue on 7 July 2026 , and are signed on behalf of the board by:

C M Taylor

Director

Company registration number: 00936251

Eve Taylor (London) 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 Unit 1 Mallard Business Centre, Bretton, Peterborough, Cambridgeshire, PE3 8YR.

2. Statement of compliance

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

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Depreciation The annual depreciation charge for each class of tangible fixed asset is based on an estimate of the useful economic life of the respective assets. This is reviewed periodically by the directors to ensure that they reflect both the external and internal factors.

Revenue recognition

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

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, 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 material 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.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

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:

Land and Buildings	-	2% straight line
Plant and Machinery	-	25% reducing balance
Fixtures and Fittings	-	25% reducing balance
Equipment	-	25% reducing balance

Research and development policy

Research and development expenditure is written off in the period in which it is incurred.

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 stock to its 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.

Financial instruments

The company holds basic financial instruments as defined in FRS102. The financial assets and financial liabilities of the company and their measurement basis are as follows: Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments. Cash at bank is classified as a basic financial instrument and is measured at amortised cost. Financial liabilities - trade creditors, accruals and other creditors are financial instruments, and are measured at amortised cost. Taxation and social security are not included in the financial instruments disclosure definition.

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.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 25 (2025: 26 ).

5. Tangible assets

	Land and buildings	Plant and machinery	Fixtures and fittings	Equipment	Total
	£	£	£	£	£
Cost
At 1 April 2025	1,113,584	240,835	35,464	41,409	1,431,292
Additions	–	3,165	–	–	3,165
	------------	---------	--------	--------	------------
At 31 March 2026	1,113,584	244,000	35,464	41,409	1,434,457
	------------	---------	--------	--------	------------
Depreciation
At 1 April 2025	305,143	198,783	32,034	35,539	571,499
Charge for the year	22,275	10,593	859	1,468	35,195
	------------	---------	--------	--------	------------
At 31 March 2026	327,418	209,376	32,893	37,007	606,694
	------------	---------	--------	--------	------------
Carrying amount
At 31 March 2026	786,166	34,624	2,571	4,402	827,763
	------------	---------	--------	--------	------------
At 31 March 2025	808,441	42,052	3,430	5,870	859,793
	------------	---------	--------	--------	------------

6. Debtors

	2026	2025
	£	£
Trade debtors	216,691	190,554
Other debtors	13,964	30,979
	---------	---------
	230,655	221,533
	---------	---------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	22,219	61,769
Trade creditors	183,180	195,884
Social security and other taxes	328,782	187,224
Other creditors	101,017	49,343
	---------	---------
	635,198	494,220
	---------	---------

Bank loans and overdrafts are secured on the assets within the company.

The company is in receipt of a Coronavirus business interruption loan. The lender has been provided with a partial guarantee from the UK Government.

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

	2026	2025
	£	£
Bank loans and overdrafts	–	19,869
	----	--------

Bank loans and overdrafts are secured on the assets within the company.

9. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2026	2025
	£	£
Included in provisions	73,701	81,336
	--------	--------

The deferred tax account consists of the tax effect of timing differences in respect of:

	2026	2025
	£	£
Deferred tax - accelerated capital allowances	73,701	81,336
	--------	--------

10. Operating leases

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

	2026	2025
	£	£
Not later than 1 year	8,091	9,595
Later than 1 year and not later than 5 years	5,221	7,832
	--------	--------
	13,312	17,427
	--------	--------

11. 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 outstanding
	£	£	£	£
Dame E M Taylor	( 1,803)	869	( 3,972)	( 4,906)
R N Taylor	372	9,069	( 11,126)	( 1,685)
A L Taylor	1,699	9,424	( 9,100)	2,023
C M Taylor	–	10,793	( 9,364)	1,429
	-------	--------	--------	-------
	268	30,155	( 33,562)	( 3,139)
	-------	--------	--------	-------

	2025
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Dame E M Taylor	( 1,807)	1,114	( 1,110)	( 1,803)
R N Taylor	( 1,361)	11,733	( 10,000)	372
A L Taylor	308	9,091	( 7,700)	1,699
C M Taylor	–	–	–	–
	-------	--------	--------	-------
	( 2,860)	21,938	( 18,810)	268
	-------	--------	--------	-------