Company registration number 05740899 (England and Wales)
E J EVANS & SON LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
E J EVANS & SON LIMITED
COMPANY INFORMATION
Directors
Mr P Evans
Mr EJ Evans
Secretary
Mr P Evans
Company number
05740899
Registered office
The Coach Depot
Thornton Industrial Estate
Milford Haven
Pembrokeshire
SA73 2RR
Accountants
WBV Limited
Woodfield House
Castle Walk
Neath
SA11 3LN
E J EVANS & SON LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Statement of changes in equity
4
Notes to the financial statements
5 - 9
E J EVANS & SON LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF E J EVANS & SON LIMITED FOR THE YEAR ENDED 31 MARCH 2026
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of E J Evans & Son Limited for the year ended 31 March 2026 which comprise, the balance sheet, the statement of changes in equity and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of E J Evans & Son Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of E J Evans & Son Limited and state those matters that we have agreed to state to the b oard of d irectors of E J Evans & Son Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than E J Evans & Son Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that E J Evans & Son Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of E J Evans & Son Limited. You consider that E J Evans & Son Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of E J Evans & Son Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

WBV Limited
Chartered Accountants
Woodfield House
Castle Walk
Neath
SA11 3LN
21 July 2026
E J EVANS & SON LIMITED
BALANCE SHEET
AS AT 31 MARCH 2026
31 March 2026
- 2 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
986,747
694,230
Current assets
Stocks
6,310
5,392
Debtors
5
151,630
143,674
Cash at bank and in hand
532,280
366,131
690,220
515,197
Creditors: amounts falling due within one year
6
(376,892)
(327,175)
Net current assets
313,328
188,022
Total assets less current liabilities
1,300,075
882,252
Creditors: amounts falling due after more than one year
7
(528,730)
(220,501)
Provisions for liabilities
(230,246)
(162,379)
Net assets
541,099
499,372
Capital and reserves
Called up share capital
9
2
2
Profit and loss reserves
541,097
499,370
Total equity
541,099
499,372
E J EVANS & SON LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2026
31 March 2026
- 3 -

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 21 July 2026 and are signed on its behalf by:
Mr P Evans
Director
Company registration number 05740899 (England and Wales)
E J EVANS & SON LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 April 2024
2
375,007
375,009
Year ended 31 March 2025:
Profit and total comprehensive income
-
199,363
199,363
Dividends
-
(75,000)
(75,000)
Balance at 31 March 2025
2
499,370
499,372
Year ended 31 March 2026:
Profit and total comprehensive income
-
161,727
161,727
Dividends
-
(120,000)
(120,000)
Balance at 31 March 2026
2
541,097
541,099
E J EVANS & SON LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
1
Accounting policies
Company information

E J Evans & Son 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.

1.1
Accounting convention

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 as modified by the revaluation of certain assets.

1.2
Turnover

Turnover represents net invoiced services, excluding value added tax

1.3
Intangible fixed assets - goodwill

Goodwill, being the amount paid in connection with a school contract purchased in 2018, is amortised evenly over its estimated useful life of five years

1.4
Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, which ever is shorter.

Improvements to Property
20% on cost
Plant and machinery
15% on reducing balance
Fixtures and fittings
15% on reducing balance
Coaches
12.5% on cost
Motor vehicles
12.5% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Stocks

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

1.6
Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statements 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

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.

E J EVANS & SON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 6 -
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.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit and loss over the relevant period. The capital element of the future payments is treated as a liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
26
27
3
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2025 and 31 March 2026
225,000
Amortisation and impairment
At 1 April 2025 and 31 March 2026
225,000
Carrying amount
At 31 March 2026
-
0
At 31 March 2025
-
0
E J EVANS & SON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -
4
Tangible fixed assets
Improvements to Property
Plant and machinery
Fixtures and fittings
Coaches
Motor vehicles
Total
£
£
£
£
£
£
Cost or valuation
At 1 April 2025
6,426
100,810
17,243
1,265,177
57,000
1,446,656
Additions
-
0
1,250
2,061
491,745
83,037
578,093
Disposals
-
0
-
0
-
0
(349,500)
(57,000)
(406,500)
At 31 March 2026
6,426
102,060
19,304
1,407,422
83,037
1,618,249
Depreciation and impairment
At 1 April 2025
6,426
28,721
11,745
677,034
28,500
752,426
Depreciation charged in the year
-
0
10,821
976
147,339
7,982
167,118
Eliminated in respect of disposals
-
0
-
0
-
0
(258,354)
(29,688)
(288,042)
At 31 March 2026
6,426
39,542
12,721
566,019
6,794
631,502
Carrying amount
At 31 March 2026
-
0
62,518
6,583
841,403
76,243
986,747
At 31 March 2025
-
0
72,089
5,498
588,143
28,500
694,230
E J EVANS & SON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
4
Tangible fixed assets
(Continued)
- 8 -

Cost of valuation at 31 March 2026 is represented by:

Improvements to property: Valuation in 2007 - £0

Cost - £6,426

Plant & machinery: Valuation in 2007 - £6,976

Cost - £102,060

Fixtures & fittings: Valuation in 2007 - £2,458

Cost - £19,304

Motor vehicles: Valuation in 2007 - £0

Cost - £83,037

Coaches: Valuation in 2007 - £65,646

Cost - £1,407,422

Totals: Valuation in 2007 - £75,080

Cost - £1,618,249

Coaches were valued on an open market basis on 31 May 2006 by the directors.

The directors reviewed the values of Coaches at 31 March 2013 and consider that the net book value included in the accounts, based upon cost and valuation, reasonably reflects the values at 31 March 2013.

The net book value of tangible fixed assets includes £795,143 (2025 - £495,685) in respect of assets held under hire purchase contracts.

5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
109,670
110,706
Corporation tax recoverable
30
-
0
Other debtors
41,930
32,968
151,630
143,674
E J EVANS & SON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 9 -
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
17,366
18,816
Obligations under finance leases
8
190,376
161,123
Other borrowings
43,349
47,835
Trade creditors
22,059
35,318
Corporation tax
-
0
37,707
Other taxation and social security
14,602
10,085
Other creditors
73,231
2,500
Accruals and deferred income
15,909
13,791
376,892
327,175
7
Creditors: amounts falling due after more than one year
2026
2025
Notes
£
£
Obligations under finance leases
8
528,730
204,325
Other borrowings
-
0
16,176
528,730
220,501
8
Secured Debts
2026
2025
The following secured debts are included within creditors :
£
£
Hire Purchase Contracts
719,106
365,448
Amounts due under hire purchase contracts are secured by the assets to which the contract relates.
9
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
2
2
2
2
10
Control of the company

The Company is controlled by Mr E J Evans and Mr P Evans who are the Company's shareholders.

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