Registered number
10991155
Evariste Limited
(formerly Evariste Technologies Limited)
Unaudited Filleted Accounts
For the Year Ended
31 October 2022
Evariste Limited
Registered number: 10991155
Balance Sheet
as at 31 October 2022
Notes 2022 2021
£ £
Current assets
Debtors 3 223,441 78,551
Cash at bank and in hand 382,029 920,073
605,470 998,624
Creditors: amounts falling due within one year 4 (268,468) (81,843)
Net current assets 337,002 916,781
Net assets 337,002 916,781
Capital and reserves
Called up share capital 11,857 11,857
Share premium 1,098,263 1,098,263
Profit and loss account (773,118) (193,339)
Shareholders' funds 337,002 916,781
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Oliver Watson
Director
Approved by the board on 6 October 2023
Evariste Limited
Notes to the Accounts
for the year ended 31 October 2022
1 Accounting policies
Basis of preparation
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
Reseach and development
Expenditure on research and development is written off in the year in which it is incurred.
2 Employees 2022 2021
Number Number
Average number of persons employed by the company 9 4
3 Debtors 2022 2021
£ £
Other debtors 223,441 78,551
4 Creditors: amounts falling due within one year 2022 2021
£ £
Other taxes and social security costs (4,215) (13,816)
Other creditors 272,683 95,659
268,468 81,843
5 Other information
Evariste Limited is a private company limited by shares and incorporated in England. Its registered office is:
Southdene
Thames Road
Goring
Reading
RG8 9AL
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