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Registered number: 08239975
Evaporuk Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Unaudited Financial Statements
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3
Notes to the Financial Statements 4—5
Page 1
Company Information
Directors Mr G Nanasi
Mr F Vamosi
Company Number 08239975
Registered Office Unit 7 Miners Park
Llay Industrial Estate
Llay
Wrexham
LL12 0PQ
Accountants ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings, 11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 1
Page 2
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Evaporuk Limited for the year ended 31 October 2023
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Evaporuk Limited for the year ended 31 October 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Evaporuk Limited , as a body, in accordance with the terms of our engagement letter dated 30th July 2022. Our work has been undertaken solely to prepare for your approval the accounts of Evaporuk Limited and state those matters that we have agreed to state to the directors of Evaporuk Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Evaporuk Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Evaporuk Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Evaporuk Limited . You consider that Evaporuk Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Evaporuk Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
12 March 2024
ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings, 11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 2
Page 3
Balance Sheet
Registered number: 08239975
2023 2022
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 4 1 -
Cash at bank and in hand 13,380 35,141
13,381 35,141
Creditors: Amounts Falling Due Within One Year 5 (18,196 ) (32,802 )
NET CURRENT ASSETS (LIABILITIES) (4,815 ) 2,339
TOTAL ASSETS LESS CURRENT LIABILITIES (4,815 ) 2,339
NET (LIABILITIES)/ASSETS (4,815 ) 2,339
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account (4,817 ) 2,337
SHAREHOLDERS' FUNDS (4,815) 2,339
For the year ending 31 October 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 F Vamosi
Director
12 March 2024
The notes on pages 4 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Evaporuk Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08239975 . The registered office is Unit 7 Miners Park, Llay Industrial Estate, Llay, Wrexham, LL12 0PQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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 goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.4. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 1)
2 1
4. Debtors
2023 2022
£ £
Due within one year
Other taxes and social security 1 -
1 -
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Page 5
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 6,800 7,472
Bank loans and overdrafts 909 909
Corporation tax 2,597 1,773
Other creditors 15 15
Accruals and deferred income 2,401 2,094
Directors' loan accounts 5,474 20,539
18,196 32,802
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
7. Related Party Transactions
The following related party transactions were undertaken during the year:
During the period, the directors paid expenses on behalf of the company totalling £624, introduced amounts totalling £10,315 and withdrew amounts totalling £26,003 (2022: paid expenses on behalf of the company totalling £312, introduced amounts totalling £16,000 and withdrew amounts totalling £Nil). At the period end the directors owed the company £5,474 (2022: £20,539 payable to the directors).
During the period the company paid dividends totalling £10,315 to the directors (2022: £16,000).
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. 
8. Going Concern
The company is able to meet its day to day working capital requirements through the support of the directors and the company's creditors. Therefore the directors consider it appropriate to prepare financial statements on the going concern basis.
10. Illegal Dividend
At the time the dividend was paid the directors were not aware that there were insufficient profits available for distribution and the directors acknowledge that no further distributions can be made until there are sufficient profits available for that purpose.
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