Evering Developments Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08066485

Evering Developments Limited

Filleted Unaudited Financial Statements

31 August 2025

Evering Developments Limited

Statement of Financial Position

31 August 2025

	2025	2024
Note	£	£

Current assets

Debtors	4	530,602	529,663
Cash at bank and in hand		142	15,924
		---------	---------
		530,744	545,587

Creditors: amounts falling due within one year	5	609,733	609,734
		---------	---------
Net current liabilities		78,989	64,147
		--------	--------
Total assets less current liabilities		( 78,989)	( 64,147)

Creditors: amounts falling due after more than one year	6	27,197	38,132
		---------	---------
Net liabilities		( 106,186)	( 102,279)
		---------	---------

Capital and reserves

Called up share capital	2	2
Profit and loss account	( 106,188)	( 102,281)
	---------	---------
Shareholders deficit	( 106,186)	( 102,279)
	---------	---------

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 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Evering Developments Limited

Statement of Financial Position (continued)

31 August 2025

These financial statements were approved by the board of directors and authorised for issue on 29 July 2026 , and are signed on behalf of the board by:

Mr B Heer
Director

Company registration number: 08066485

Evering Developments Limited

Notes to the Financial Statements

Year ended 31 August 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Old Mill, 9 Soar Lane, Leicester, LE3 5DE, England.

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, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.

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.

4. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	528,730	528,730
Other debtors	1,872	933
	---------	---------
	530,602	529,663
	---------	---------

5. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	9,450	9,450
Amounts owed to group undertakings and undertakings in which the company has a participating interest	597,283	597,284
Other creditors	3,000	3,000
	---------	---------
	609,733	609,734
	---------	---------

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

	2025	2024
	£	£
Bank loans and overdrafts	27,197	38,132
	--------	--------

7. Going concern

The companies liabilities exceed its assets by £106,186 as at the year end. The directors have stated that they will continue to support the company and therefore the company will continue on a going concern basis.

8. Controlling party

The company's immediate parent company is Kamro Investments Limited, the registered office is The Old MIll, 9 Soar Lane, Leicester, LE3 5DE.