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REGISTERED NUMBER: 04721646 (England and Wales)















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

EVALUATION CONSULTANTS LIMITED

EVALUATION CONSULTANTS LIMITED (REGISTERED NUMBER: 04721646)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EVALUATION CONSULTANTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: Mr N G Eva
Mr R O Gallagher





SECRETARY: Mrs A Eva





REGISTERED OFFICE: 55 Loudoun Road
London
NW8 0DL





REGISTERED NUMBER: 04721646 (England and Wales)





ACCOUNTANTS: MGR SD Limited
55 Loudoun Road
London
NW8 0DL

EVALUATION CONSULTANTS LIMITED (REGISTERED NUMBER: 04721646)

BALANCE SHEET
30 APRIL 2024

30.4.24 30.4.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 102,111 130,812
Investments 5 1,539 1,407
103,650 132,219

CURRENT ASSETS
Debtors 6 1,182,515 1,955,980
Cash at bank 759,507 813,936
1,942,022 2,769,916
CREDITORS
Amounts falling due within one year 7 (710,837 ) (949,262 )
NET CURRENT ASSETS 1,231,185 1,820,654
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,334,835

1,952,873

PROVISIONS FOR LIABILITIES 10 (20,365 ) (27,326 )
NET ASSETS 1,314,470 1,925,547

CAPITAL AND RESERVES
Called up share capital 11 200 200
Share premium 29,970 29,970
Retained earnings 1,284,300 1,895,377
SHAREHOLDERS' FUNDS 1,314,470 1,925,547

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

EVALUATION CONSULTANTS LIMITED (REGISTERED NUMBER: 04721646)

BALANCE SHEET - continued
30 APRIL 2024


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 Board of Directors and authorised for issue on 5 August 2024 and were signed on its behalf by:




Mr N G Eva - Director



Mr R O Gallagher - Director


EVALUATION CONSULTANTS LIMITED (REGISTERED NUMBER: 04721646)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024


1. STATUTORY INFORMATION

Evaluation Consultants Limited 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 as modified by the revaluation of certain assets.

Turnover
Turnover represents net invoiced fees for services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Short leasehold - evenly over the period of the lease
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Fixed asset investments
Fixed asset investment are stated at cost less provision for diminution in value.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 52 (2023 - 51 ) .

EVALUATION CONSULTANTS LIMITED (REGISTERED NUMBER: 04721646)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


4. TANGIBLE FIXED ASSETS
Fixtures
Short and Motor Computer
leasehold fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 May 2023 25,808 24,672 169,047 86,546 306,073
Disposals - - (917 ) - (917 )
At 30 April 2024 25,808 24,672 168,130 86,546 305,156
DEPRECIATION
At 1 May 2023 4,298 9,592 91,534 69,837 175,261
Charge for year 860 3,770 19,206 4,177 28,013
Eliminated on disposal - - (229 ) - (229 )
At 30 April 2024 5,158 13,362 110,511 74,014 203,045
NET BOOK VALUE
At 30 April 2024 20,650 11,310 57,619 12,532 102,111
At 30 April 2023 21,510 15,080 77,513 16,709 130,812

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 May 2023
and 30 April 2024 168,130
DEPRECIATION
At 1 May 2023 91,305
Charge for year 19,206
At 30 April 2024 110,511
NET BOOK VALUE
At 30 April 2024 57,619
At 30 April 2023 76,825

EVALUATION CONSULTANTS LIMITED (REGISTERED NUMBER: 04721646)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


5. FIXED ASSET INVESTMENTS
Listed
investments
£   
COST OR VALUATION
At 1 May 2023 1,407
Revaluations 132
At 30 April 2024 1,539
NET BOOK VALUE
At 30 April 2024 1,539
At 30 April 2023 1,407

Cost or valuation at 30 April 2024 is represented by:

Listed
investments
£   
Valuation in 2021 114
Valuation in 2022 43
Valuation in 2023 (63 )
Valuation in 2024 132
Cost 1,313
1,539

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 1,087,247 1,804,345
Other debtors 95,268 151,635
1,182,515 1,955,980

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Hire purchase contracts (see note 8) - 82,575
Trade creditors 130,136 143,182
Taxation and social security 531,089 661,016
Other creditors 49,612 62,489
710,837 949,262

EVALUATION CONSULTANTS LIMITED (REGISTERED NUMBER: 04721646)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
30.4.24 30.4.23
£    £   
Net obligations repayable:
Within one year - 82,575

Non-cancellable operating leases
30.4.24 30.4.23
£    £   
Within one year 105,000 102,000
Between one and five years 420,000 -
525,000 102,000

9. SECURED DEBTS

The following secured debts are included within creditors:

30.4.24 30.4.23
£    £   
Hire purchase contracts - 82,575

Hire purchase facilities are secured against the assets financed.

10. PROVISIONS FOR LIABILITIES
30.4.24 30.4.23
£    £   
Deferred tax 20,365 27,326

Deferred
tax
£   
Balance at 1 May 2023 27,326
Provided during year (6,961 )
Balance at 30 April 2024 20,365

EVALUATION CONSULTANTS LIMITED (REGISTERED NUMBER: 04721646)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
83 Ordinary-A £1 83 83
82 Ordinary-B £1 82 82
10 Ordinary-C £1 10 10
10 Ordinary-E £1 10 10
10 Ordinary-F £1 10 10
5 Ordinary-G £1 5 5
200 200

12. PENSION COMMITMENTS

The company makes monthly payments to a defined contribution scheme on behalf of its employees and directors. Amounts charged to the profit and loss account were £144,978 for the year (2023: £136,707). There were outstanding employer contributions of £17,952 (2023: £17,943) at the balance sheet date.

13. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2024 and 30 April 2023:

30.4.24 30.4.23
£    £   
Mr N G Eva and Mr R O Gallagher
Balance outstanding at start of year 90,566 70,082
Amounts advanced 215 20,484
Amounts repaid (30,000 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 60,781 90,566