REGISTERED NUMBER: 10694479 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

EVS MOTORS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

E W Evans

S M Roberts

SECRETARY:

REGISTERED OFFICE:

3 Murray Street

Llanelli

Carmarthenshire

SA15 1AQ

REGISTERED NUMBER:

10694479 (England and Wales)

ACCOUNTANTS:

Charles & Co

Chartered Certified Accountants

3 Murray Street

Llanelli

Carmarthenshire

SA15 1AQ

FIXED ASSETS

Tangible assets

4

307,712

246,235

CURRENT ASSETS

Stocks

3,500

3,500

Debtors

5

5,074

-

Cash at bank

91,608

94,575

100,182

98,075

CREDITORS

Amounts falling due within one year

6

10,415

42,079

NET CURRENT ASSETS

89,767

55,996

TOTAL ASSETS LESS CURRENT LIABILITIES

397,479

302,231

CREDITORS

Amounts falling due after more than one year

7

231,911

176,377

NET ASSETS

165,568

125,854

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

165,566

125,852

165,568

125,854

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 10 July 2026 and were signed on its behalf by:

E W Evans - Director

1.	STATUTORY INFORMATION

Evs Motors Ltd 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.

Tangible fixed assets

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

Plant and machinery

-

15% on cost

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1 April 2025

200,000

83,537

38,672

322,209

Additions

-

-

74,034

74,034

At 31 March 2026

200,000

83,537

112,706

396,243

DEPRECIATION

At 1 April 2025

-

51,686

24,288

75,974

Charge for year

-

8,961

3,596

12,557

At 31 March 2026

-

60,647

27,884

88,531

NET BOOK VALUE

At 31 March 2026

200,000

22,890

84,822

307,712

At 31 March 2025

200,000

31,851

14,384

246,235

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

5,074

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

7,621

17,403

Tax

-

12,004

Social security and other taxes

1,953

1,406

VAT

-

9,516

Directors' loan accounts

69

378

Accrued expenses

772

1,372

10,415

42,079

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans more 5 yr by instal

143,736

147,102

Other loans - 1-2 years

1,667

12,500

Hire purchase contracts

86,508

16,775

231,911

176,377

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

143,736

147,102