1 October 2022 false No description of principal activity Taxfiler 2023.9 12200701business:PrivateLimitedCompanyLtd2022-10-012023-07-31 122007012022-09-30 122007012022-10-012023-07-31 12200701business:AuditExempt-NoAccountantsReport2022-10-012023-07-31 12200701business:FilletedAccounts2022-10-012023-07-31 122007012023-07-31 12200701business:Director12022-10-012023-07-31 12200701business:RegisteredOffice2022-10-012023-07-31 122007012022-09-30 12200701core:WithinOneYear2023-07-31 12200701core:WithinOneYear2022-09-30 12200701core:ShareCapitalcore:PreviouslyStatedAmount2023-07-31 12200701core:ShareCapitalcore:PreviouslyStatedAmount2022-09-30 12200701core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-07-31 12200701core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-09-30 12200701core:PreviouslyStatedAmount2023-07-31 12200701core:PreviouslyStatedAmount2022-09-30 12200701business:SmallEntities2022-10-012023-07-31 12200701countries:EnglandWales2022-10-012023-07-31 12200701core:ComputerEquipment2022-10-012023-07-31 12200701core:ComputerEquipment2022-09-30 12200701core:ComputerEquipment2023-07-31 122007012021-10-012022-09-30 iso4217:GBP xbrli:pure
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
Page
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EVOLUTION D&B LTD Company Information for the period from 1 October 2022 to 31 July 2023
Director
Dean Clews
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
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EVOLUTION D&B LTD Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,691 
2,254 
Current assets
Debtors
26,944 
55,329 
Cash at bank and in hand
8,847 
160,032 
35,791 
215,361 
Creditors: amounts falling due within one year
(22,828)
(97,366)
Net current assets
12,963 
117,995 
Net assets
14,654 
120,249 
Capital and reserves
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
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EVOLUTION D&B LTD Notes to the Accounts for the period from 1 October 2022 to 31 July 2023
1
Statutory information
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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
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.
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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 
£ 
Cost or valuation
At cost 
At 1 October 2022
3,006 
At 31 July 2023
3,006 
Depreciation
At 1 October 2022
752 
Charge for the period
563 
At 31 July 2023
1,315 
Net book value
At 31 July 2023
1,691 
At 30 September 2022
2,254 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
11,115 
55,329 
Other debtors
15,829 
- 
26,944 
55,329 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
22,770 
38,288 
Trade creditors
58 
56 
Taxes and social security
- 
58,697 
Loans from directors
- 
325 
22,828 
97,366 
7
Average number of employees
During the period the average number of employees was 1 (2022: 1).
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