Company Registration No. 09520484 (England and Wales)
Everblue Solar Limited
Unaudited accounts
for the year ended 31 March 2026
Everblue Solar Limited
Unaudited accounts
Contents
Everblue Solar Limited
Company Information
for the year ended 31 March 2026
Directors
David Mack
George Mack
Robert Mack
Company Number
09520484 (England and Wales)
Registered Office
Hill Farm Rectory Road
Lower Bodham
Holt
NR25 6PR
United Kingdom
Accountants
JHW Azoth Ltd
13 The Close
Norwich
Norfolk
NR1 4DS
Everblue Solar Limited
Statement of financial position
as at 31 March 2026
Tangible assets
627,134
736,407
Cash at bank and in hand
102,966
17,363
Creditors: amounts falling due within one year
(647,883)
(724,694)
Net current assets
219,821
151,077
Total assets less current liabilities
847,285
887,814
Creditors: amounts falling due after more than one year
(246,508)
(401,206)
Provisions for liabilities
Deferred tax
(161,793)
(146,675)
Net assets
438,984
339,933
Profit and loss account
438,884
339,833
Shareholders' funds
438,984
339,933
For the year ending 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 21 August 2026 and were signed on its behalf by
David Mack
Director
Company Registration No. 09520484
Everblue Solar Limited
Notes to the Accounts
for the year ended 31 March 2026
Everblue Solar Limited is a private company, limited by shares, registered in England and Wales, registration number 09520484. The registered office is Hill Farm Rectory Road, Lower Bodham, Holt, NR25 6PR, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10 years straight line
Plant & machinery
15% reducing balance
Motor vehicles
25% reducing balance
Computer equipment
25% reducing balance
Everblue Solar Limited
Notes to the Accounts
for the year ended 31 March 2026
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Stocks have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
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Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2025
18,683
877,258
231,821
21,579
1,149,341
Additions
-
39,351
-
1,459
40,810
Disposals
-
(66,343)
-
(6,490)
(72,833)
At 31 March 2026
18,683
850,266
231,821
16,548
1,117,318
At 1 April 2025
7,298
323,873
65,286
16,477
412,934
Charge for the year
1,868
81,891
41,633
956
126,348
On disposals
-
(43,948)
-
(5,150)
(49,098)
At 31 March 2026
9,166
361,816
106,919
12,283
490,184
At 31 March 2026
9,517
488,450
124,902
4,265
627,134
At 31 March 2025
11,385
553,385
166,535
5,102
736,407
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Investments
Subsidiary undertakings
Valuation at 1 April 2025
330
Valuation at 31 March 2026
330
Everblue Solar Limited
Notes to the Accounts
for the year ended 31 March 2026
Amounts falling due within one year
Trade debtors
254,548
298,166
Amounts due from group undertakings etc.
402,259
459,744
Accrued income and prepayments
44,593
90,281
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Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
2,500
46,627
Obligations under finance leases and hire purchase contracts
183,377
199,232
Trade creditors
51,994
107,465
Taxes and social security
89,459
69,178
Other creditors
234,188
292,338
Loans from directors
29,809
4,334
8
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
246,508
398,706
9
Deferred taxation
2026
2025
Accelerated capital allowances
161,793
180,772
Tax losses carried forward
-
(34,097)
Provision at start of year
146,675
60,739
Charged to the profit and loss account
15,118
85,936
Provision at end of year
161,793
146,675
The Company operates a defined contribution pension scheme for the directors and employees. The assets of the scheme are held separately from those of the Company in an independently administered fund.
Unpaid contributions due to the fund, included in other creditors are £0 (2025: £19.621).
Everblue Solar Limited
Notes to the Accounts
for the year ended 31 March 2026
11
Transactions with related parties
At the year-end and, included within other creditors, is £230,636 due to a company controlled by a director/his family (2025: £271,850). This company continues to provide financial support to Everblue Solar Limited and the Directors of both companies have agreed this will continue for as long as it is required.
At the year-end, the directors were owed from the company £29,809 (2025: £4,334) which is repayable on demand. No interest is being charged on these amounts.
At the year end, a shareholder was owed £1,567 (2025: £867) which is repayable on demand. No interest is being charged on this amount.
12
Average number of employees
During the year the average number of employees was 26 (2025: 27).