Evergreen Realty Ltd

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

Registered number: 08715124

		31 March 2026		31 December 2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	5		5,990,000		5,990,000

			5,990,000		5,990,000
CURRENT ASSETS
Debtors	6	26,102		42,529
Cash at bank and in hand		8,282		10,076

		34,384		52,605
Creditors: Amounts Falling Due Within One Year	7	(43,140 )		(31,818 )

NET CURRENT ASSETS (LIABILITIES)			(8,756 )		20,787

TOTAL ASSETS LESS CURRENT LIABILITIES			5,981,244		6,010,787

Creditors: Amounts Falling Due After More Than One Year	8		(3,875,040 )		(3,876,663 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(639,381 )		(491,234 )

NET ASSETS			1,466,823		1,642,890

CAPITAL AND RESERVES
Called up share capital	9		10,000		10,000
Capital redemption reserve			(717,651 )		(717,651 )
Profit and Loss Account			2,174,474		2,350,541

SHAREHOLDERS' FUNDS			1,466,823		1,642,890

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Evergreen Realty Ltd

Balance Sheet (continued)

As At 31 March 2026

For the period 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

14/10/2026

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

1. General Information

Evergreen Realty Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08715124 . 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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

2.4. 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.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Evergreen Realty Ltd

Notes to the Financial Statements (continued)

For the Period 1 January 2025 to 31 March 2026

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2 (2024: 2)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 January 2025	20,466

As at 31 March 2026	20,466

Depreciation
As at 1 January 2025	20,466

As at 31 March 2026	20,466

Net Book Value
As at 31 March 2026	-

As at 1 January 2025	-

5. Investment Property

	31 March 2026
	£
Fair Value
As at 1 January 2025 and 31 March 2026	5,990,000

6. Debtors

	31 March 2026	31 December 2024
	£	£
Due within one year
Trade debtors	2,020	10,195
Other debtors	24,082	32,334

	26,102	42,529

7. Creditors: Amounts Falling Due Within One Year

	31 March 2026	31 December 2024
	£	£
Trade creditors	7,724	5,240
Other creditors	31,393	24,875
Taxation and social security	4,023	1,703

	43,140	31,818

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Evergreen Realty Ltd

Notes to the Financial Statements (continued)

For the Period 1 January 2025 to 31 March 2026

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

	31 March 2026	31 December 2024
	£	£
Bank loans	3,828,846	3,829,966
Other creditors	46,194	46,697

	3,875,040	3,876,663

9. Share Capital

	31 March 2026	31 December 2024
	£	£
Allotted, Called up and fully paid	10,000	10,000

10. Related Party Transactions

Tariq Muhammad is a director and shareholder of IH Management Plus Ltd. During the period, the company repaid IH Management Plus Ltd £9,876 that was outstanding on 31 December 2024.

Mr Muhammad is a director and shareholder of Titan PMR Ltd. At the period end the company company owed Titan PMR Ltd £15,944.70 (2024: £0).

Mr Muhammad is a director and shareholder of Evergreen Black Ltd which has a wholly owned subsidiary, Red Rock Developments Ltd. At the period end the company owed Red Rock Developments Ltd £8,366 (2024: £0).

Mr Muhammad is a director and shareholder of Everstone Living Ltd (formerly Red Rock Property Management Ltd). At the period end, Everstone Living Ltd owed the company £1,000 (2024; £0).

At the period end, Mr Muhammad was owed £46,194 (2025: £46,288). The balance due is included in creditors due after more than one year.

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