REGISTERED NUMBER: 09066951 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Eaton-Evans And Morris Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss H L Hodges

S D Dyer

SECRETARY:

Miss H L Hodges

REGISTERED OFFICE:

12 High Street

Haverfordwest

Pembrokeshire

SA61 2DB

REGISTERED NUMBER:

09066951 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

201,583

200,168

201,583

200,168

CURRENT ASSETS

Stocks

826

500

Debtors

364,011

313,567

Cash in hand

100

100

364,937

314,167

CREDITORS

Amounts falling due within one year

444,618

385,480

NET CURRENT LIABILITIES

(79,681

)

(71,313

)

TOTAL ASSETS LESS CURRENT LIABILITIES

121,902

128,855

CREDITORS

Amounts falling due after more than one year

6

120,143

128,188

NET ASSETS

1,759

667

CAPITAL AND RESERVES

Called up share capital

30

30

Retained earnings

1,729

637

SHAREHOLDERS' FUNDS

1,759

667

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 Board of Directors and authorised for issue on 5 August 2026 and were signed on its behalf by:

S D Dyer - Director

Miss H L Hodges - Director

1.	STATUTORY INFORMATION

Eaton-Evans And Morris 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Plant and machinery - 25% on reducing balance

Fixtures and fittings - 15% on reducing balance

Computer equipment - 33% on cost

Freehold Property - 2% on cost

Stocks

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 27 (2025 - 23 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

and 31 March 2026

10,000

AMORTISATION

At 1 April 2025

and 31 March 2026

10,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

255,295

Additions

14,790

Disposals

(3,792

)

At 31 March 2026

266,293

DEPRECIATION

At 1 April 2025

55,127

Charge for year

13,375

Eliminated on disposal

(3,792

)

At 31 March 2026

64,710

NET BOOK VALUE

At 31 March 2026

201,583

At 31 March 2025

200,168

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

31.3.26

31.3.25

£

£

Repayable by instalments

Bank loans more 5 yr by instal

83,143

88,980