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REGISTERED NUMBER: 11733028 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

EVOCATORS GROUP LTD

EVOCATORS GROUP LTD (REGISTERED NUMBER: 11733028)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EVOCATORS GROUP LTD

COMPANY INFORMATION
for the year ended 31 December 2023







DIRECTORS: Mrs R J Frickel
Mr C G Frickel





SECRETARY: Mr C G Frickel





REGISTERED OFFICE: Unit 4 Pool Business Park High Street
Tarvin
Chester
CH3 8JH





REGISTERED NUMBER: 11733028 (England and Wales)





ACCOUNTANTS: Pentlands Accountants and advisors Ltd
Chartered Certified Accountants
and Registered Auditors
3 & 4 Pegasus House
Pegasus Court
Olympus Avenue
Warwick
Warwickshire
CV34 6LW

EVOCATORS GROUP LTD (REGISTERED NUMBER: 11733028)

BALANCE SHEET
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 9,870 14,808
Tangible assets 5 32,416 44,329
42,286 59,137

CURRENT ASSETS
Stocks 8,848 11,484
Debtors 6 61,214 37,294
Cash at bank and in hand 4,408 2,334
74,470 51,112
CREDITORS
Amounts falling due within one year 7 60,589 56,749
NET CURRENT ASSETS/(LIABILITIES) 13,881 (5,637 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

56,167

53,500

CREDITORS
Amounts falling due after more than one
year

8

(39,421

)

(54,713

)

PROVISIONS FOR LIABILITIES (6,159 ) (2,036 )
NET ASSETS/(LIABILITIES) 10,587 (3,249 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 10,487 (3,349 )
SHAREHOLDERS' FUNDS 10,587 (3,249 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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.

EVOCATORS GROUP LTD (REGISTERED NUMBER: 11733028)

BALANCE SHEET - continued
31 December 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 Board of Directors and authorised for issue on 17 September 2024 and were signed on its behalf by:





Mr C G Frickel - Director


EVOCATORS GROUP LTD (REGISTERED NUMBER: 11733028)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2023


1. STATUTORY INFORMATION

Evocators Group 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 2020, is being amortised evenly over its estimated useful life of six 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.
Plant and machinery - 25% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


EVOCATORS GROUP LTD (REGISTERED NUMBER: 11733028)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2023


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 December 2023 29,624
AMORTISATION
At 1 January 2023 14,816
Charge for year 4,938
At 31 December 2023 19,754
NET BOOK VALUE
At 31 December 2023 9,870
At 31 December 2022 14,808

EVOCATORS GROUP LTD (REGISTERED NUMBER: 11733028)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2023


5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 January 2023 14,303 7,772 35,074 6,302 63,451
Additions - - - 3,333 3,333
At 31 December 2023 14,303 7,772 35,074 9,635 66,784
DEPRECIATION
At 1 January 2023 10,104 4,208 1,461 3,349 19,122
Charge for year 3,328 1,943 8,404 1,571 15,246
At 31 December 2023 13,432 6,151 9,865 4,920 34,368
NET BOOK VALUE
At 31 December 2023 871 1,621 25,209 4,715 32,416
At 31 December 2022 4,199 3,564 33,613 2,953 44,329

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 3,785 776
Other debtors 57,429 36,518
61,214 37,294

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 12,061 10,439
Hire purchase contracts 5,152 4,909
Taxation and social security 31,400 28,859
Other creditors 11,976 12,542
60,589 56,749

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 14,806 24,946
Hire purchase contracts 24,615 29,767
39,421 54,713

EVOCATORS GROUP LTD (REGISTERED NUMBER: 11733028)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2023


9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2023 and 31 December 2022:

2023 2022
£    £   
Mr C G Frickel
Balance outstanding at start of year 19,736 19,374
Amounts advanced 35,940 362
Amounts repaid (34,633 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 21,043 19,736

Mrs R J Frickel
Balance outstanding at start of year 11,604 12,285
Amounts advanced 53,072 250
Amounts repaid (40,135 ) (931 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 24,541 11,604

10. ULTIMATE CONTROLLING PARTY

The company is controlled by the directors.