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 board of directors 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 board of directors 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 board of directors 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 financial statements.

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.

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 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

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.

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.

Turnover represents net invoiced services, excluding value added tax

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

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.

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.

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

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 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 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.

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

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.

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

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.

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