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Company Registration No. 11493062 (England and Wales)
UNITED EVALAUTION LTD Unaudited accounts for the year ended 31 July 2023
UNITED EVALAUTION LTD Unaudited accounts Contents
Page
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UNITED EVALAUTION LTD Company Information for the year ended 31 July 2023
Director
KAMRAN MIRZA
Company Number
11493062 (England and Wales)
Registered Office
UNIT 21&22 CHEETHAMHILL SHOPING CENTRE MANCHESTER M8 5EL ENGLAND
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UNITED EVALAUTION LTD Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
32,000 
32,000 
Tangible assets
172,501 
191,668 
204,501 
223,668 
Current assets
Inventories
3,147 
1,824 
Debtors
- 
13,170 
Cash at bank and in hand
2,154 
15,440 
5,301 
30,434 
Creditors: amounts falling due within one year
(28,405)
(7,822)
Net current (liabilities)/assets
(23,104)
22,612 
Total assets less current liabilities
181,397 
246,280 
Creditors: amounts falling due after more than one year
(90,531)
(157,080)
Provisions for liabilities
Deferred tax
(16,356)
(9,999)
Net assets
74,510 
79,201 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
74,508 
79,199 
Shareholders' funds
74,510 
79,201 
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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 18 June 2024 and were signed on its behalf by
KAMRAN MIRZA Director Company Registration No. 11493062
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UNITED EVALAUTION LTD Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
UNITED EVALAUTION LTD is a private company, limited by shares, registered in England and Wales, registration number 11493062. The registered office is UNIT 21&22 CHEETHAMHILL SHOPING CENTRE , MANCHESTER, M8 5EL, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 July 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 31 July 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
18%
Fixtures & fittings
18%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 August 2022
32,000 
At 31 July 2023
32,000 
Amortisation
At 1 August 2022
- 
At 31 July 2023
- 
Net book value
At 31 July 2023
32,000 
At 30 July 2022
32,000 
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UNITED EVALAUTION LTD Notes to the Accounts for the year ended 31 July 2023
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2022
84,620 
185,000 
269,620 
At 31 July 2023
84,620 
185,000 
269,620 
Depreciation
At 1 August 2022
24,445 
53,507 
77,952 
Charge for the year
6,018 
13,149 
19,167 
At 31 July 2023
30,463 
66,656 
97,119 
Net book value
At 31 July 2023
54,157 
118,344 
172,501 
At 30 July 2022
60,175 
131,493 
191,668 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
13,170 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
5,967 
4,313 
Trade creditors
5,214 
- 
Taxes and social security
391 
3,509 
Loans from directors
16,833 
- 
28,405 
7,822 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
90,531 
157,080 
9
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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