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REGISTERED NUMBER: 03521768 (England and Wales)





UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2023

FOR

EVENLODE PARTNERS LIMITED

EVENLODE PARTNERS LIMITED (REGISTERED NUMBER: 03521768)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EVENLODE PARTNERS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST DECEMBER 2023







DIRECTORS: Miss A E Cecil
W D Mackinnon
N K Ritchie





REGISTERED OFFICE: 25 St Thomas Street
Winchester
Hampshire
SO23 9HJ





REGISTERED NUMBER: 03521768 (England and Wales)





ACCOUNTANTS: Martin and Company
25 St Thomas Street
Winchester
Hampshire
SO23 9HJ

EVENLODE PARTNERS LIMITED (REGISTERED NUMBER: 03521768)

BALANCE SHEET
31ST DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 360 572
Investments 6 1,591,296 1,921,037
1,591,656 1,921,609

CURRENT ASSETS
Debtors 7 86,199 237,071
Cash at bank and in hand 297,506 150,999
383,705 388,070
CREDITORS
Amounts falling due within one year 8 4,334 4,375
NET CURRENT ASSETS 379,371 383,695
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,971,027

2,305,304

PROVISIONS FOR LIABILITIES - 47,045
NET ASSETS 1,971,027 2,258,259

CAPITAL AND RESERVES
Called up share capital 100 100
Unrealised reserves - 200,560
Retained earnings 1,970,927 2,057,599
1,971,027 2,258,259

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

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

EVENLODE PARTNERS LIMITED (REGISTERED NUMBER: 03521768)

BALANCE SHEET - continued
31ST 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 13th September 2024 and were signed on its behalf by:





Miss A E Cecil - Director


EVENLODE PARTNERS LIMITED (REGISTERED NUMBER: 03521768)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2023


1. STATUTORY INFORMATION

Evenlode Partners 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.

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

Computer software includes an impairment loss in full, recognised in the Income Statement in previous years, following an assessment indicating the recoverable amount was less than carrying value.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Computer equipment - 33% on cost

Investments in subsidiaries and associates
Investments in subsidiary and associate undertakings are recognised at cost.

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.

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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

EVENLODE PARTNERS LIMITED (REGISTERED NUMBER: 03521768)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2023


2. ACCOUNTING POLICIES - continued

Fixed asset investments
Listed and unlisted fixed asset investments are held at fair value through profit and loss. Where fair value cannot be measured reliably, unlisted investments are held at cost less impairment.

3. EMPLOYEES AND DIRECTORS

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

4. INTANGIBLE FIXED ASSETS
Computer
software
£   
COST
At 1st January 2023
and 31st December 2023 31,000
AMORTISATION
At 1st January 2023
and 31st December 2023 31,000
NET BOOK VALUE
At 31st December 2023 -
At 31st December 2022 -

5. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1st January 2023
and 31st December 2023 2,167
DEPRECIATION
At 1st January 2023 1,595
Charge for year 212
At 31st December 2023 1,807
NET BOOK VALUE
At 31st December 2023 360
At 31st December 2022 572

EVENLODE PARTNERS LIMITED (REGISTERED NUMBER: 03521768)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2023


6. FIXED ASSET INVESTMENTS

2023 2022
£    £   
Participating interests 1,021 1,021
Loans to undertakings in which the company
has a participating interest

16,740

32,617
Other investments not loans 1,573,535 1,887,399
1,591,296 1,921,037

Additional information is as follows:
Interest
in Other
associate investments Totals
£    £    £   
COST OR VALUATION
At 1st January 2023 1,021 1,887,399 1,888,420
Additions - 69 69
Revaluations - (313,933 ) (313,933 )
At 31st December 2023 1,021 1,573,535 1,574,556
NET BOOK VALUE
At 31st December 2023 1,021 1,573,535 1,574,556
At 31st December 2022 1,021 1,887,399 1,888,420

Cost or valuation at 31st December 2023 is represented by:

Interest
in Other
associate investments Totals
£    £    £   
Valuation in 2021 - 163,031 163,031
Valuation in 2022 - 84,575 84,575
Valuation in 2023 - (313,933 ) (313,933 )
Cost 1,021 1,639,862 1,640,883
1,021 1,573,535 1,574,556
Loans to
associates
£   
At 1st January 2023 32,617
Repayment in year (15,877 )
At 31st December 2023 16,740

EVENLODE PARTNERS LIMITED (REGISTERED NUMBER: 03521768)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2023


7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 86,199 237,071

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other creditors 4,334 4,375

9. RELATED PARTY DISCLOSURES

At the balance sheet date the company was owed £16,740 (2022: £32,617) by a connected company. The loan is interest free and repayable on demand.