Acorah Software Products - Accounts Production 14.6.300 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 SC648639 Mrs Helen-Marie Tuiwaiwai Mr and Mrs Tuiwaiwai true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC648639 2022-12-31 SC648639 2023-12-31 SC648639 2023-01-01 2023-12-31 SC648639 frs-core:CurrentFinancialInstruments 2023-12-31 SC648639 frs-core:ComputerEquipment 2023-12-31 SC648639 frs-core:ComputerEquipment 2023-01-01 2023-12-31 SC648639 frs-core:ComputerEquipment 2022-12-31 SC648639 frs-core:FurnitureFittings 2023-12-31 SC648639 frs-core:FurnitureFittings 2023-01-01 2023-12-31 SC648639 frs-core:FurnitureFittings 2022-12-31 SC648639 frs-core:ShareCapital 2023-12-31 SC648639 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 SC648639 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 SC648639 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 SC648639 frs-bus:SmallEntities 2023-01-01 2023-12-31 SC648639 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 SC648639 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 SC648639 1 2023-01-01 2023-12-31 SC648639 frs-bus:Director1 2023-01-01 2023-12-31 SC648639 frs-countries:Scotland 2023-01-01 2023-12-31 SC648639 2021-12-31 SC648639 2022-12-31 SC648639 2022-01-01 2022-12-31 SC648639 frs-core:CurrentFinancialInstruments 2022-12-31 SC648639 frs-core:ShareCapital 2022-12-31 SC648639 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: SC648639
Evolve CBT Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Rosslyn Associates Ltd
Chartered Tax Advisers & Accountants
The Walled Garden
South Building
Bush Estate
Midlothian
EH26 0SD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC648639
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 157 2,265
157 2,265
CURRENT ASSETS
Debtors 5 1,331 1,235
Cash at bank and in hand 572 2,026
1,903 3,261
Creditors: Amounts Falling Due Within One Year 6 (1,699 ) (2,356 )
NET CURRENT ASSETS (LIABILITIES) 204 905
TOTAL ASSETS LESS CURRENT LIABILITIES 361 3,170
PROVISIONS FOR LIABILITIES
Deferred Taxation - (430 )
NET ASSETS 361 2,740
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 360 2,739
SHAREHOLDERS' FUNDS 361 2,740
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Mrs Helen-Marie Tuiwaiwai
Director
30/08/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Evolve CBT Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC648639 . The registered office is The Walled Garden, South Building, Bush Estate, Midlothian, EH26 0SD.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. 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:
Fixtures & Fittings 25% straight line
Computer Equipment 33% straight line
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2023 377 6,104 6,481
As at 31 December 2023 377 6,104 6,481
Depreciation
As at 1 January 2023 188 4,028 4,216
Provided during the period 94 2,014 2,108
As at 31 December 2023 282 6,042 6,324
Net Book Value
As at 31 December 2023 95 62 157
As at 1 January 2023 189 2,076 2,265
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Page 4
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 52
Other debtors 1,331 1,183
1,331 1,235
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 1,669 1,559
Taxation and social security 30 797
1,699 2,356
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
8. Related Party Transactions
The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.
9. Ultimate Controlling Party
The company's ultimate controlling parties are Mr and Mrs Tuiwaiwai by virtue of their equal ownership of 100% of the issued share capital in the company.
Page 4