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Registered number: 06407721
Evolved Thinking Consulting Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06407721
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 23,704 47,274
23,704 47,274
CURRENT ASSETS
Debtors 5 3,671 (1,129 )
3,671 (1,129 )
Creditors: Amounts Falling Due Within One Year 6 (145,081 ) (134,038 )
NET CURRENT ASSETS (LIABILITIES) (141,410 ) (135,167 )
TOTAL ASSETS LESS CURRENT LIABILITIES (117,706 ) (87,893 )
Creditors: Amounts Falling Due After More Than One Year 7 (11,369 ) (19,107 )
NET LIABILITIES (129,075 ) (107,000 )
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account (129,085 ) (107,010 )
SHAREHOLDERS' FUNDS (129,075) (107,000)
Page 1
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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 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.
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
Mr James Macfarlane
Director
01/10/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Evolved Thinking Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06407721 . The registered office is Willan & Willan, The Old Post Office, High Street, Hartley Wintney, Hook, Hampshire, RG27 8NZ.
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:

Computer equipment 25% on cost
Office improvements 20% on cost
Motor Vehicles 25% on cost
Fixtures & Fittings 25% on cost
Computer Equipment 25% on cost
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2023 111,772 69,273 11,798 192,843
As at 31 December 2023 111,772 69,273 11,798 192,843
Depreciation
As at 1 January 2023 67,556 69,273 8,740 145,569
Provided during the period 22,355 - 1,215 23,570
As at 31 December 2023 89,911 69,273 9,955 169,139
Net Book Value
As at 31 December 2023 21,861 - 1,843 23,704
As at 1 January 2023 44,216 - 3,058 47,274
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 4,800 -
Other debtors (1,129) (1,129)
3,671 (1,129 )
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 29,740 29,985
Corporation tax (44 ) (6,488 )
Other taxes and social security 3,658 462
VAT 19,177 9,812
Other creditors 25,701 32,901
Accruals and deferred income 2,005 2,005
Director's loan account 64,844 65,361
145,081 134,038
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 11,369 19,107
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8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
9. Directors Advances, Credits and Guarantees
Included within Other creditors is a loan from directors of 64,844.
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