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2022-07-31 11314058 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 11314058 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 11314058 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 11314058 frs-bus:OrdinaryShareClass1 2021-08-01 2022-07-31 11314058 frs-bus:OrdinaryShareClass1 2021-07-31 11314058 frs-bus:OrdinaryShareClass1 2022-07-31 11314058 frs-bus:OrdinaryShareClass2 2021-08-01 2022-07-31 11314058 frs-bus:OrdinaryShareClass2 2021-07-31 11314058 frs-bus:OrdinaryShareClass2 2022-07-31 11314058 frs-bus:OrdinaryShareClass3 2021-08-01 2022-07-31 11314058 frs-bus:OrdinaryShareClass3 2021-07-31 11314058 frs-bus:OrdinaryShareClass3 2022-07-31 11314058 frs-bus:OrdinaryShareClass4 2021-08-01 2022-07-31 11314058 frs-bus:OrdinaryShareClass4 2021-07-31 11314058 frs-bus:OrdinaryShareClass4 2022-07-31 11314058 frs-bus:OrdinaryShareClass5 2021-08-01 2022-07-31 11314058 frs-bus:OrdinaryShareClass5 2021-07-31 11314058 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11314058 dpl-frs:CostSales dpl-frs:Item3 2022-07-31 11314058 dpl-frs:DistributionCosts dpl-frs:Item3 2021-08-01 2022-07-31 11314058 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-08-01 2022-07-31 11314058 dpl-frs:Item4 2021-08-01 2022-07-31 11314058 dpl-frs:Item4 2021-07-31 11314058 dpl-frs:Item4 2022-07-31 11314058 dpl-frs:CostSales dpl-frs:Item4 2021-08-01 2022-07-31 11314058 dpl-frs:CostSales dpl-frs:Item4 2021-07-31 11314058 dpl-frs:CostSales dpl-frs:Item4 2022-07-31 11314058 dpl-frs:DistributionCosts dpl-frs:Item4 2021-08-01 2022-07-31 11314058 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-08-01 2022-07-31 11314058 dpl-frs:Item5 2021-08-01 2022-07-31 11314058 dpl-frs:Item5 2021-07-31 11314058 dpl-frs:Item5 2022-07-31 11314058 dpl-frs:CostSales dpl-frs:Item5 2021-08-01 2022-07-31 11314058 dpl-frs:CostSales dpl-frs:Item5 2021-07-31 11314058 dpl-frs:CostSales dpl-frs:Item5 2022-07-31 11314058 dpl-frs:DistributionCosts dpl-frs:Item5 2021-08-01 2022-07-31 11314058 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11314058 dpl-frs:Item8 2022-07-31 11314058 dpl-frs:CostSales dpl-frs:Item8 2021-08-01 2022-07-31 11314058 dpl-frs:CostSales dpl-frs:Item8 2021-07-31 11314058 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 11314058 dpl-frs:DistributionCosts dpl-frs:Item8 2021-08-01 2022-07-31 11314058 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-08-01 2022-07-31 11314058 dpl-frs:Item9 2021-08-01 2022-07-31 11314058 dpl-frs:Item9 2021-07-31 11314058 dpl-frs:Item9 2022-07-31 11314058 dpl-frs:CostSales dpl-frs:Item9 2021-08-01 2022-07-31 11314058 dpl-frs:CostSales dpl-frs:Item9 2021-07-31 11314058 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 11314058 dpl-frs:DistributionCosts dpl-frs:Item9 2021-08-01 2022-07-31 11314058 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-08-01 2022-07-31 11314058 dpl-frs:Item10 2021-08-01 2022-07-31 11314058 dpl-frs:Item10 2021-07-31 11314058 dpl-frs:Item10 2022-07-31 11314058 dpl-frs:CostSales dpl-frs:Item10 2021-08-01 2022-07-31 11314058 dpl-frs:CostSales dpl-frs:Item10 2021-07-31 11314058 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 11314058 dpl-frs:DistributionCosts dpl-frs:Item10 2021-08-01 2022-07-31 11314058 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-08-01 2022-07-31 11314058 dpl-frs:Item11 2021-08-01 2022-07-31 11314058 dpl-frs:Item11 2021-07-31 11314058 dpl-frs:Item11 2022-07-31 11314058 dpl-frs:CostSales dpl-frs:Item11 2021-08-01 2022-07-31 11314058 dpl-frs:CostSales dpl-frs:Item11 2021-07-31 11314058 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 11314058 dpl-frs:DistributionCosts dpl-frs:Item11 2021-08-01 2022-07-31 11314058 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-08-01 2022-07-31 11314058 dpl-frs:Item12 2021-08-01 2022-07-31 11314058 dpl-frs:Item12 2021-07-31 11314058 dpl-frs:Item12 2022-07-31 11314058 dpl-frs:CostSales dpl-frs:Item12 2021-08-01 2022-07-31 11314058 dpl-frs:CostSales dpl-frs:Item12 2021-07-31 11314058 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 11314058 dpl-frs:DistributionCosts dpl-frs:Item12 2021-08-01 2022-07-31 11314058 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-08-01 2022-07-31 11314058 1 2021-08-01 2022-07-31 11314058 frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 11314058
Evalian Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 July 2023
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 11314058
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 172 194
Tangible Assets 5 39,263 35,565
39,435 35,759
CURRENT ASSETS
Debtors 722,053 624,252
Cash at bank and in hand 1,148,810 665,146
1,870,863 1,289,398
Creditors: Amounts Falling Due Within One Year (1,080,423 ) (789,025 )
NET CURRENT ASSETS (LIABILITIES) 790,440 500,373
TOTAL ASSETS LESS CURRENT LIABILITIES 829,875 536,132
Creditors: Amounts Falling Due After More Than One Year (19,926 ) (29,950 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,815 ) (8,891 )
NET ASSETS 800,134 497,291
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 800,132 497,289
SHAREHOLDERS' FUNDS 800,134 497,291
Page 1
Page 2
For the year 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 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 July 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Sean Huggett
Director
19/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Evalian Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11314058 . The registered office is Unit 5, West Lodge Nobs Crook, Colden Common, Winchester, SO21 1TH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
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.
2.3. Intangible Fixed Assets and Amortisation - Intellectual Property
The Intellectual property asset is a trademark. It is amortised to the profit and loss account over its estimated economic life of 10 years on a straight line basis.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer and Office Equipment 25% on reducing balance method
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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.

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

...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
The average number of persons employed, including directors, during the period was:  47 (2022: 32)
47 32
4. Intangible Assets
Total
£
Cost
As at 1 August 2022 220
As at 31 July 2023 220
Amortisation
As at 1 August 2022 26
Provided during the period 22
As at 31 July 2023 48
Net Book Value
As at 31 July 2023 172
As at 1 August 2022 194
Page 4
Page 5
5. Tangible Assets
Total
£
Cost
As at 1 August 2022 53,410
Additions 16,785
As at 31 July 2023 70,195
Depreciation
As at 1 August 2022 17,845
Provided during the period 13,087
As at 31 July 2023 30,932
Net Book Value
As at 31 July 2023 39,263
As at 1 August 2022 35,565
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
7. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as follows:
2023 2022
£ £
Not later than one year 23,004 20,592
Later than one year and not later than five years 36,423 53,196
59,427 73,788
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