REGISTERED NUMBER: NI641718 (Northern Ireland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

EVERGREEN DAY CARE LTD

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

5

DIRECTORS:

Mrs B Morris

A C Morris

REGISTERED OFFICE:

551 Antrim Road

Belfast

United Kingdom

BT15 3BU

REGISTERED NUMBER:

NI641718 (Northern Ireland)

ACCOUNTANTS:

Baker Tilly Mooney Moore

17 Clarendon Road

Belfast

BT1 3BG

CURRENT ASSETS

Cash at bank

425

31

CREDITORS

Amounts falling due within one year

4

25,700

19,474

NET CURRENT LIABILITIES

(25,275

)

(19,443

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(25,275

)

(19,443

)

CREDITORS

Amounts falling due after more than one year

5

19,613

25,445

NET LIABILITIES

(44,888

)

(44,888

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(44,988

)

(44,988

)

(44,888

)

(44,888

)

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

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

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were authorised for issue and approved by the Board of Directors and authorised for issue on 7 September 2026 and were signed on its behalf by:

A C Morris - Director

1.	STATUTORY INFORMATION

Evergreen Day Care Ltd is a private company, limited by shares , registered in Northern Ireland. 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

As required by FRS 102 3.9 and as permitted by SI 2008/409 Schedule 1(10) (2) the directors have prepared the financial statements on the basis that the company is no longer a going concern. On 30 April 2022 the company ceased to trade. No material adjustments arose at the balance sheet date as a result of not applying the going concern basis.

Significant judgements and estimates

In preparing these financial statements the directors have not had to make any significant judgements or estimates.

Financial instruments

All financial instruments of the company are considered to meet the definition of basic financial instruments.

Trade and other debtors

Trade and other debtors that are receivable within one year and do not constitute a financing transaction are recorded at the undiscounted amount expected to be received, net of impairment.

Cash

Cash comprises cash at bank and in hand.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial in which cases they are stated at cost.

Interest bearing borrowings

Interest bearing borrowings are recognised initially at fair value less attributable transaction costs/ Subsequent to initial recognition, interest-bearing borrowings are stated at amortised cost with any difference between the amount initially recognised and the redemption value being recognised in the statement of income statement over the period of the borrowings, together with any interest and fees payable using the effective interst method.

Taxation

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

3.	EMPLOYEES AND DIRECTORS

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

4.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

1,339

1,339

Other creditors

24,361

18,135

25,700

19,474

5.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

19,613

25,445