REGISTERED NUMBER: 05368072 (England and Wales)

Unaudited Financial Statements for the Year Ended 17 February 2025

for

Evertrust Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Y Liu

SECRETARY:

Mrs J Yang

REGISTERED OFFICE:

Unit 211 Kingspark Business Centre

152-178 Kingston Road

New Malden

Surrey

KT3 3ST

REGISTERED NUMBER:

05368072 (England and Wales)

ACCOUNTANTS:

Pertax Accountancy Ltd

Quatro House

Frimley Road

Camberley

GU16 7ER

FIXED ASSETS

Tangible assets

4

4,329

5,478

Investment property

5

706,094

706,094

710,423

711,572

CURRENT ASSETS

Stocks

89,910

87,350

Debtors

6

486,424

293,124

Cash at bank

530,764

571,232

1,107,098

951,706

CREDITORS

Amounts falling due within one year

7

(638,982

)

(519,268

)

NET CURRENT ASSETS

468,116

432,438

TOTAL ASSETS LESS CURRENT LIABILITIES

1,178,539

1,144,010

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,178,439

1,143,910

SHAREHOLDERS' FUNDS

1,178,539

1,144,010

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 17 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 17 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 November 2025 and were signed by:

Mr Y Liu - Director

1.	STATUTORY INFORMATION

Evertrust 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:

-the company has transferred to the buyer the significant risks and rewards of ownership of the goods;

-the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

-the amount of revenue can be measured reliably;

-it is probable that the economic benefits associated with the transaction will flow to the company; and

-the costs incurred or to be incurred in respect of the transition can be measured reliably.

Specifically, revenue from the sale of goods is recognised when the goods are delivered and legal title has passed.

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 etc

-

25% straight line

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

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 6 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 18 February 2024

14,057

Additions

1,727

Disposals

(4,282

)

At 17 February 2025

11,502

DEPRECIATION

At 18 February 2024

8,579

Charge for year

2,876

Eliminated on disposal

(4,282

)

At 17 February 2025

7,173

NET BOOK VALUE

At 17 February 2025

4,329

At 17 February 2024

5,478

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 18 February 2024

and 17 February 2025

706,094

NET BOOK VALUE

At 17 February 2025

706,094

At 17 February 2024

706,094

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

306,675

260,058

Other debtors

179,749

33,066

486,424

293,124

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

588,534

470,311

Taxation and social security

35,420

30,515

Other creditors

15,028

18,442

638,982

519,268

8.	RELATED PARTY DISCLOSURES

As of the reporting date, the following balances were due to or from Vitanics BV, a company registered in the Netherlands under common control:

Receivables: £359,562 (2024: £202,013)

Payables: £481,521 (2024: £314,736)

These balances were interest free and were receivable or payable on demand.