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Registered number: 09007695
Evo Property Developments Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
Unaudited Financial Statements
Contents
Page
Company Information 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Company Information
Directors Mr Bhavik Patel
Mr Andrew Rowe
Company Number 09007695
Registered Office First Floor, New Barnes Mill
Cottonmill Lane
St. Albans
AL1 2HA
Accountants Town & Forest
Chartered Accountants & Statutory Auditors
First Floor, New Barnes Mill
Cottonmill Lane
St Albans
AL1 2HA
Page 1
Page 2
Balance Sheet
Registered number: 09007695
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 - 11,000
Debtors 5 473 15,039
Cash at bank and in hand 3,059 12,180
3,532 38,219
Creditors: Amounts Falling Due Within One Year 6 (4,943 ) (9,015 )
NET CURRENT ASSETS (LIABILITIES) (1,411 ) 29,204
TOTAL ASSETS LESS CURRENT LIABILITIES (1,411 ) 29,204
NET (LIABILITIES)/ASSETS (1,411 ) 29,204
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account (1,511 ) 29,104
SHAREHOLDERS' FUNDS (1,411) 29,204
For the year ending 30 September 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 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
Mr Bhavik Patel
Director
29 February 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Evo Property Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09007695 . The registered office is First Floor, New Barnes Mill, Cottonmill Lane, St. Albans, AL1 2HA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The presentation currency of the financial statements is the Pound Sterling (£).
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 
As can be seen in note 7 of the full accounts, the historical cost convention has been modified as these accounts have not been prepared on a going concern basis.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of properties is recognised at the date of completion.
Rendering of services
Turnover from the rendering of services represents gross rents received. Turnover is recognised over the period of rental.
2.3. Stocks and Work in Progress
Cost of acquisitions and development of the properties, and finished goods are valued at the lower of cost and net realisable value where costs include all direct expenditure.
2.4. Taxation
Taxation expense represents the sum of the tax currently payable and deferred tax.
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 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.

Deferred tax is recognised in respect of all timing difference that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in the tax assessments in periods different from those in which they are recognised in the financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.
2.5. Provisions and accruals
Provisions are recognised when there is a present legal or constructive obligation as a result of past events and the amount can be reliably estimated. Provisions are not recognised for future operating losses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
Page 3
Page 4
4. Stocks
2023 2022
£ £
Stock - 11,000
- 11,000
5. Debtors
2023 2022
£ £
Due within one year
Corporation tax recoverable assets 473 2,639
Amounts owed by associates - 12,400
473 15,039
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors - 1,600
Accruals and deferred income 1,380 3,352
Directors' loan accounts 3,563 4,063
4,943 9,015
7. Post Balance Sheet Events
The accounts for Evo Property Developments Limited for the year ended 30 September 2023 have not been prepared on a going concern basis. The company has not traded since 30 September 2023, and the directors have taken the decision to close the company during 2024.
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