Company Registration No. 12200701 (England and Wales)
EVOLUTION D&B LTD
Unaudited accounts
for the period from 1 October 2022 to 31 July 2023
EVOLUTION D&B LTD
Unaudited accounts
Contents
EVOLUTION D&B LTD
Company Information
for the period from 1 October 2022 to 31 July 2023
Company Number
12200701 (England and Wales)
Registered Office
BRIDGEWATER TYLAND LANE
SANDLING
MAIDSTONE
ME14 3BL
ENGLAND
Accountants
DTAC Solutions Limited
20-22 Wenlock Road
London
N1 7GU
EVOLUTION D&B LTD
Statement of financial position
as at 31 July 2023
Tangible assets
1,691
2,254
Cash at bank and in hand
8,847
160,032
Creditors: amounts falling due within one year
(22,828)
(97,366)
Net current assets
12,963
117,995
Called up share capital
1
1
Profit and loss account
14,653
120,248
Shareholders' funds
14,654
120,249
For the period ending 31 July 2023 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 August 2023 and were signed on its behalf by
Dean Clews
Director
Company Registration No. 12200701
EVOLUTION D&B LTD
Notes to the Accounts
for the period from 1 October 2022 to 31 July 2023
EVOLUTION D&B LTD is a private company, limited by shares, registered in England and Wales, registration number 12200701. The registered office is BRIDGEWATER TYLAND LANE, SANDLING, MAIDSTONE, ME14 3BL, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
These financial statements for the period from 1 October 2022 to 31 July 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 October 2021.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% reducing balance
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
EVOLUTION D&B LTD
Notes to the Accounts
for the period from 1 October 2022 to 31 July 2023
4
Tangible fixed assets
Computer equipment
At 30 September 2022
2,254
Amounts falling due within one year
Trade debtors
11,115
55,329
6
Creditors: amounts falling due within one year
2023
2022
Taxes and social security
-
58,697
Loans from directors
-
325
7
Average number of employees
During the period the average number of employees was 1 (2022: 1).