Sam Evans Design Ltd - Filleted accounts

Registered number

12793142

Sam Evans Design Ltd

Filleted Abridged Accounts

31 January 2026

Sam Evans Design Ltd
Registered number:		12793142
Abridged Balance Sheet
as at 31 January 2026

Notes			2026			2024
£				£
Fixed assets
Tangible assets	3		630			840

Current assets
Debtors		7,736			5,210

Creditors: amounts falling due within one year		(7,958)			(5,739)

Net current liabilities			(222)			(529)

Total assets less current liabilities			408			311


Provisions for liabilities			(119)			(159)


Net assets			289			152

Capital and reserves
Called up share capital			1			1
Profit and loss account			288			151

Shareholders' funds			289			152

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006.




Mr Samuel Evans
Director
Approved by the board on 12 October 2026

Sam Evans Design Ltd
Notes to the Abridged Accounts
for the period from 1 September 2024 to 31 January 2026


1	Accounting policies

	Basis of preparation
	The abridged accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% Reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.



2	Employees		2026		2024
Number				Number

	Average number of persons employed by the company		-		-


3	Tangible fixed assets
					Total
£
	Cost
	At 1 September 2024				1,866
	At 31 January 2026				1,866

	Depreciation
	At 1 September 2024				1,026
	Charge for the period				210
	At 31 January 2026				1,236

	Net book value
	At 31 January 2026				630
	At 31 August 2024				840


4	Other information

	Sam Evans Design Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	11 Magdalen Drive
	Ashton in Makerfield
	Wigan
	WN4 9RG