Ev Park Ltd

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

Registered number: 12946387

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		4,481		4,481
Tangible Assets	5		113,512		113,446

			117,993		117,927
CURRENT ASSETS
Stocks	6	87,977		75,563
Debtors	7	313,297		183,005
Investments	8	200		200
Cash at bank and in hand		23,502		9,179

		424,976		267,947
Creditors: Amounts Falling Due Within One Year	9	(238,524 )		(618,025 )

NET CURRENT ASSETS (LIABILITIES)			186,452		(350,078 )

TOTAL ASSETS LESS CURRENT LIABILITIES			304,445		(232,151 )

NET ASSETS/(LIABILITIES)			304,445		(232,151 )

CAPITAL AND RESERVES
Called up share capital	10		4,000		4,000
Share premium account			116,100		116,100
Other reserves			445,453		-
Profit and Loss Account			(261,108 )		(352,251 )

SHAREHOLDERS' FUNDS			304,445		(232,151)

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Ev Park 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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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

Ms Iuri Shiraishi-Ferreira

Director

23/10/2026

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

1. General Information

Ev Park Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12946387 . The registered office is Harrison House, Sheep Walk, Langford Road, Biggleswade Beds, SG18 9RB.

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. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. 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:

Plant & Machinery	25% on reducing balance
Motor Vehicles	20% on reducing balance
Computer Equipment	25% on reducing balance

2.5. 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.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

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Ev Park Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2025	4,481

As at 31 March 2026	4,481

Net Book Value
As at 31 March 2026	4,481

As at 1 April 2025	4,481

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	67,856	64,304	3,695	135,855
Additions	9,290	-	-	9,290

As at 31 March 2026	77,146	64,304	3,695	145,145

Depreciation
As at 1 April 2025	-	20,839	1,570	22,409
Provided during the period	-	8,693	531	9,224

As at 31 March 2026	-	29,532	2,101	31,633

Net Book Value
As at 31 March 2026	77,146	34,772	1,594	113,512

As at 1 April 2025	67,856	43,465	2,125	113,446

6. Stocks

	2026	2025
	£	£
Materials	7,234	15,824
Work in progress	80,743	59,739

	87,977	75,563

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	159,371	64,945
Amounts owed by group undertakings	448	448
Other debtors	153,478	117,612

	313,297	183,005

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Ev Park Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Current Asset Investments

	2026	2025
	£	£
Shares in subsidiaries	200	200

9. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	98,076	95,938
Bank loans and overdrafts	937	-
Other loans	-	350,000
Amounts owed to participating interests	-	104,897
Other creditors	139,511	37,084
Taxation and social security	-	30,106

	238,524	618,025

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	4,000	4,000

11. Reserves

	Share Premium	Other reserves	Profit and Loss Account
	£	£	£
As at 1 April 2025	116,100	-	(352,251 )
Profit for the year and total comprehensive income	-	-	91,143

Capital contribution reserve	-	445,453	-

As at 31 March 2026	116,100	445,453	(261,108 )

During the year the company agreed new loan terms with its parent undertaking Logic Land & Property Ltd such that there is no fixed repayment date, no required interest payments and repayment is solely at the discretion of the E V Park Ltd. Accordingly the loan has been classified as an Equity Insrument and as such disclosed as a Capital Contribution Reserve.

12. Related Party Transactions

Logic Land & Property Limited

During the year the company consolidated its inter group loans to one single loan of £445,453 with Logic Land & Property Ltd and agreed new loan terms such that there is no fixed repayment date, no required interest payments. Repayment is solely at the discretion of E V Park Ltd.

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