Evergreen Blue Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 14271382

		31 March 2026		31 March 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		997,497

			-		997,497
CURRENT ASSETS
Stocks	5	1,583,059		307,009
Debtors	6	162,138		83,578
Cash at bank and in hand		191,882		24,803

		1,937,079		415,390
Creditors: Amounts Falling Due Within One Year	7	(702,163 )		(314,723 )

NET CURRENT ASSETS (LIABILITIES)			1,234,916		100,667

TOTAL ASSETS LESS CURRENT LIABILITIES			1,234,916		1,098,164

Creditors: Amounts Falling Due After More Than One Year	8		(1,393,376 )		(1,173,376 )

NET LIABILITIES			(158,460 )		(75,212 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Fair value reserve	10		-		20,536
Profit and Loss Account			(158,560 )		(95,848 )

SHAREHOLDERS' FUNDS			(158,460)		(75,212)

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Evergreen Blue Ltd

Balance Sheet (continued)

As At 31 March 2026

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Tariq Muhammad

Director

18/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Evergreen Blue Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14271382 . The registered office is C/O Invatech Health Ltd Knitwear House, Unit 3, Redding Road, Bristol, BS5 6FW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.3. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

4. Tangible Assets

	Investment Properties
	£
Cost
As at 1 April 2025	997,497
Disposals	(997,497 )

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	997,497

5. Stocks

	31 March 2026	31 March 2025
	£	£
Work in progress	1,583,059	307,009

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Evergreen Blue Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	31 March 2026	31 March 2025
	£	£
Due within one year
Prepayments and accrued income	27,837	408
Other debtors	82,247	82,247
VAT	52,054	923

	162,138	83,578

7. Creditors: Amounts Falling Due Within One Year

	31 March 2026	31 March 2025
	£	£
Trade creditors	309,960	2,817
Other creditors	269,975	212,425
Accruals and deferred income	122,228	99,481

	702,163	314,723

8. Creditors: Amounts Falling Due After More Than One Year

	31 March 2026	31 March 2025
	£	£
Director's loan account	1,393,376	1,173,376

9. Share Capital

	31 March 2026	31 March 2025
	£	£
Allotted, Called up and fully paid	100	100

10. Reserves

	Fair value reserve	Profit and Loss Account
	£	£
As at 1 April 2025	20,536	(95,848 )
Loss for the year and total comprehensive income	-	(62,712 )

Transfer to/from Profit & Loss Account	(20,536 )	-

As at 31 March 2026	-	(158,560 )

The fair value reserve of £20,536 arose from the reversal of depreciation that had been incorrectly charged on the investment property in the year ended 31 August 2023. As the adjustment did not represent a fair value gain, the balance was reclassified from the fair value reserve on correction of the prior treatment.

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Evergreen Blue Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

11. Related Party Transactions

At the year end, the following balances were outstanding with entities under common control:

Amounts due from related parties:

Red Rock Developments Limited: £82,247 (2025: £82,247)

Amounts due to related parties:

IH Management Plus Ltd: £13,436 (2025: £212,425)
Titan PMR Ltd: £256,539 (2025: £Nil)

At the year end, the company owed Tariq Muhammad, a director and shareholder, £1,393,376 (2025: £1,173,376).

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