IRIS Accounts Production v24.1.9.2 07739420 director 1.11.22 31.10.23 31.10.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh077394202022-10-31077394202023-10-31077394202022-11-012023-10-31077394202021-10-31077394202021-11-012022-10-31077394202022-10-3107739420ns15:EnglandWales2022-11-012023-10-3107739420ns14:PoundSterling2022-11-012023-10-3107739420ns10:Director12022-11-012023-10-3107739420ns10:PrivateLimitedCompanyLtd2022-11-012023-10-3107739420ns10:SmallEntities2022-11-012023-10-3107739420ns10:AuditExempt-NoAccountantsReport2022-11-012023-10-3107739420ns10:SmallCompaniesRegimeForDirectorsReport2022-11-012023-10-3107739420ns10:SmallCompaniesRegimeForAccounts2022-11-012023-10-3107739420ns10:FullAccounts2022-11-012023-10-310773942012022-11-012023-10-3107739420ns10:RegisteredOffice2022-11-012023-10-3107739420ns5:CurrentFinancialInstruments2023-10-3107739420ns5:CurrentFinancialInstruments2022-10-3107739420ns5:Non-currentFinancialInstruments2023-10-3107739420ns5:Non-currentFinancialInstruments2022-10-3107739420ns5:ShareCapital2023-10-3107739420ns5:ShareCapital2022-10-3107739420ns5:RetainedEarningsAccumulatedLosses2023-10-3107739420ns5:RetainedEarningsAccumulatedLosses2022-10-3107739420ns5:NetGoodwill2022-11-012023-10-3107739420ns5:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3107739420ns5:FurnitureFittings2022-11-012023-10-3107739420ns5:MotorVehicles2022-11-012023-10-3107739420ns5:ComputerEquipment2022-11-012023-10-3107739420ns5:NetGoodwill2022-10-3107739420ns5:NetGoodwill2023-10-3107739420ns5:NetGoodwill2022-10-3107739420ns5:PlantMachinery2022-10-3107739420ns5:PlantMachinery2022-11-012023-10-3107739420ns5:PlantMachinery2023-10-3107739420ns5:PlantMachinery2022-10-3107739420ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-10-3107739420ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-10-31
REGISTERED NUMBER: 07739420 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2023

for

English and Vocational Academy (EVA) Ltd

English and Vocational Academy (EVA) Ltd (Registered number: 07739420)






Contents of the Financial Statements
for the Year Ended 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


English and Vocational Academy (EVA) Ltd

Company Information
for the Year Ended 31 October 2023







DIRECTOR: Mr D M Arrowsmith





REGISTERED OFFICE: Rodney Lodge
Rodney Road
Cheltenham
Gloucestershire
GL50 1HX





REGISTERED NUMBER: 07739420 (England and Wales)





ACCOUNTANTS: Francis & Co
Second Floor
123 Promenade
Cheltenham
Gloucestershire
GL50 1NW

English and Vocational Academy (EVA) Ltd (Registered number: 07739420)

Balance Sheet
31 October 2023

31.10.23 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 319,853 355,393
Tangible assets 5 29,781 13,651
349,634 369,044

CURRENT ASSETS
Stocks 1,200 2,200
Debtors 6 81,169 47,787
Cash at bank and in hand 31,513 71,965
113,882 121,952
CREDITORS
Amounts falling due within one year 7 213,753 202,495
NET CURRENT LIABILITIES (99,871 ) (80,543 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

249,763

288,501

CREDITORS
Amounts falling due after more than one
year

8

6,927

39
NET ASSETS 242,836 288,462

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 242,736 288,362
SHAREHOLDERS' FUNDS 242,836 288,462

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

English and Vocational Academy (EVA) Ltd (Registered number: 07739420)

Balance Sheet - continued
31 October 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 July 2024 and were signed by:





Mr D M Arrowsmith - Director


English and Vocational Academy (EVA) Ltd (Registered number: 07739420)

Notes to the Financial Statements
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

English and Vocational Academy (EVA) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of twenty years. Prior to 2014 goodwill was amortised over five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 40 (2022 - 31 ) .

English and Vocational Academy (EVA) Ltd (Registered number: 07739420)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2022
and 31 October 2023 750,000
AMORTISATION
At 1 November 2022 394,607
Charge for year 35,540
At 31 October 2023 430,147
NET BOOK VALUE
At 31 October 2023 319,853
At 31 October 2022 355,393

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2022 63,095
Additions 25,965
Disposals (1,200 )
At 31 October 2023 87,860
DEPRECIATION
At 1 November 2022 49,444
Charge for year 8,635
At 31 October 2023 58,079
NET BOOK VALUE
At 31 October 2023 29,781
At 31 October 2022 13,651

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade debtors 21,119 33,570
Other debtors 60,050 14,217
81,169 47,787

English and Vocational Academy (EVA) Ltd (Registered number: 07739420)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Bank loans and overdrafts 33,229 45,833
Hire purchase contracts 6,229 -
Trade creditors 95,738 51,746
Taxation and social security 27,038 52,751
Other creditors 51,519 52,165
213,753 202,495

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.10.23 31.10.22
£    £   
Hire purchase contracts 6,927 -
Other creditors - 39
6,927 39

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mr D M Arrowsmith.