Easton Bavents Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report of the Accountant to the directors of Easton Bavents Limited

These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 March 2025.

We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.

On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.

You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.

The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

Signed

18/11/2025

Van Dijk Accountants

Georgian House

34 Thoroughfare

Halesworth

Suffolk

IP19 8AP

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Easton Bavents Limited

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: 00378374

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		683,099		681,246

			683,099		681,246
CURRENT ASSETS
Debtors	5	138,104		107,094
Cash at bank and in hand		4,025		25,377

		142,129		132,471
Creditors: Amounts Falling Due Within One Year	6	(62,248 )		(69,605 )

NET CURRENT ASSETS (LIABILITIES)			79,881		62,866

TOTAL ASSETS LESS CURRENT LIABILITIES			762,980		744,112

PROVISIONS FOR LIABILITIES
Deferred Taxation			(5,190 )		(1,104 )

NET ASSETS			757,790		743,008

CAPITAL AND RESERVES
Called up share capital	7		3,300		3,300
Fair value reserve	8		631,812		631,812
Profit and Loss Account			122,678		107,896

SHAREHOLDERS' FUNDS			757,790		743,008

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Easton Bavents Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 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

Mrs A E Jones

Director

18/11/2025

The notes on pages 4 to 6 form part of these financial statements.

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Easton Bavents Limited

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Easton Bavents Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00378374 . The registered office is Elm Farm St. James Lane, St. James South Elmham, Halesworth, IP19 0HR.

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 rendering of services.

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:

Freehold	0%
Plant & Machinery	15% reducing balance
Fixtures & Fittings	15% reducing balance

2.4. 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.

...CONTINUED

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Easton Bavents Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.4. Taxation - continued

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

3. Average Number of Employees

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

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
Cost or Valuation
As at 1 April 2024	612,585	74,749	38,199	725,533
Additions	12,152	-	-	12,152

As at 31 March 2025	624,737	74,749	38,199	737,685

Depreciation
As at 1 April 2024	-	28,701	15,586	44,287
Provided during the period	-	6,907	3,392	10,299

As at 31 March 2025	-	35,608	18,978	54,586

Net Book Value
As at 31 March 2025	624,737	39,141	19,221	683,099

As at 1 April 2024	612,585	46,048	22,613	681,246

Freehold property is included at fair value. Gains are recognised in the fair value reserve. Deferred taxation is provided on these gains at current rates.

At the accounting reference date the fair value of the freehold properties was estimated at £612,585 (2023 - £741,952) by the directors.

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Easton Bavents Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	56,811	25,909
Prepayments and accrued income	1,793	1,685
Other debtors	79,500	79,500

	138,104	107,094

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	45,953	50,598
Other taxes and social security	1,202	533
Other creditors	12,324	16,614
Accrued expenses	1,920	1,860
Directors' loan accounts	849	-

	62,248	69,605

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	3,300	3,300

8. Reserves

	Fair Value Reserve
	£
As at 1 April 2024	631,812

As at 31 March 2025	631,812

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