Evans Maintenance Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05024726 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

EVANS MAINTENANCE SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

T A Evans

REGISTERED OFFICE:

Riverside House

River Lane

Saltney

Chester

Flintshire

CH4 8RQ

REGISTERED NUMBER:

05024726 (England and Wales)

ACCOUNTANTS:

M. D. Coxey and Co. Limited

Chartered Accountants

25 Grosvenor Road

Wrexham

LL11 1BT

BANKERS:

HSBC Bank plc

17-19 Regent Street

Wrexham

LL11 1RN

FIXED ASSETS

Tangible assets

4

73,993

48,943

CURRENT ASSETS

Stocks

5

19,432

17,399

Debtors

6

168,548

227,043

Cash at bank and in hand

452,160

349,155

640,140

593,597

CREDITORS

Amounts falling due within one year

7

318,073

243,950

NET CURRENT ASSETS

322,067

349,647

TOTAL ASSETS LESS CURRENT
LIABILITIES

396,060

398,590

PROVISIONS FOR LIABILITIES

8

18,497

12,235

NET ASSETS

377,563

386,355

CAPITAL AND RESERVES

Called up share capital

9

4,000

Retained earnings

373,563

382,355

SHAREHOLDERS' FUNDS

377,563

386,355

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 26th August 2026 and were signed by:

T A Evans - Director

1.	STATUTORY INFORMATION

Evans Maintenance Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Work in progress

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1st January 2025

12,548

8,409

139,772

7,299

168,028

Additions

-

43,678

1,214

44,892

Disposals

-

(5,700

)

-

(5,700

)

At 31st December 2025

12,548

8,409

177,750

8,513

207,220

DEPRECIATION

At 1st January 2025

9,887

3,868

100,612

4,718

119,085

Charge for year

665

1,135

15,922

1,169

18,891

Eliminated on disposal

-

(4,749

)

-

(4,749

)

At 31st December 2025

10,552

5,003

111,785

5,887

133,227

NET BOOK VALUE

At 31st December 2025

1,996

3,406

65,965

2,626

73,993

At 31st December 2024

2,661

4,541

39,160

2,581

48,943

5.

STOCKS

31.12.25

31.12.24

£

Work-in-progress

19,432

17,399

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

151,457

203,334

Prepayments

9,681

5,769

Other debtors

7,410

17,940

168,548

227,043

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade creditors

93,812

112,063

Amounts owed to group undertakings

78,283

4,920

Corporation Tax

48,411

60,815

Social security and other taxes

17,165

-

VAT

65,134

53,531

Other creditors

1,187

287

Directors' current accounts

6,325

5,133

Accrued expenses

7,756

7,201

318,073

243,950

8.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

Deferred tax

Accelerated capital allowances

18,497

12,235

Deferred

tax

£

Balance at 1st January 2025

12,235

Movement in the year due to :

changes in tax allowances

6,262

changes in tax rates

Balance at 31st December 2025

18,497

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

3,000

Ordinary

£1

3,000

1,000

Ordinary "A" shares

£1

1,000

4,000

10.	CAPITAL COMMITMENTS

31.12.25

31.12.24

£

Contracted but not provided for in the

financial statements

-

11.	ULTIMATE CONTROLLING PARTY

The controlling party is T A Evans.