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No description of principal activity
2023-09-01
Sage Accounts Production Advanced 2023 - FRS102_2023
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xbrli:shares
iso4217:GBP
02162053
2023-09-01
2024-06-30
02162053
2024-06-30
02162053
2023-08-31
02162053
2023-04-01
2023-08-31
02162053
2023-08-31
02162053
2023-03-31
02162053
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2024-06-30
02162053
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2023-09-01
2024-06-30
02162053
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2023-08-31
02162053
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2024-06-30
02162053
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2024-06-30
02162053
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2023-08-31
02162053
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2024-06-30
02162053
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2023-08-31
02162053
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2024-06-30
02162053
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2023-08-31
02162053
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2024-06-30
02162053
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2023-08-31
02162053
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2024-06-30
02162053
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2024-06-30
02162053
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2024-06-30
02162053
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2024-06-30
02162053
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2023-09-01
2024-06-30
02162053
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2023-09-01
2024-06-30
02162053
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02162053
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02162053
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2023-09-01
2024-06-30
COMPANY REGISTRATION NUMBER:
02162053
Eva Health Technologies Limited |
|
Filleted Unaudited Financial Statements |
|
Eva Health Technologies Limited |
|
Period from 1 September 2023 to 30 June 2024
Statement of financial position |
1 |
|
|
Notes to the financial statements |
3 |
|
|
Eva Health Technologies Limited |
|
Statement of Financial Position |
|
30 June 2024
|
30 Jun 24 |
31 Aug 23 |
Note |
£ |
£ |
|
|
|
Fixed assets
Tangible assets |
5 |
– |
17,198 |
|
|
|
|
Current assets
Debtors |
6 |
51,947 |
280,859 |
Cash at bank and in hand |
328,576 |
139,138 |
|
--------- |
--------- |
|
380,523 |
419,997 |
|
|
|
|
Creditors: amounts falling due within one year |
7 |
857 |
71,069 |
|
--------- |
--------- |
Net current assets |
379,666 |
348,928 |
|
--------- |
--------- |
Total assets less current liabilities |
379,666 |
366,126 |
|
|
|
|
Creditors: amounts falling due after more than one year |
8 |
376,583 |
1,618,540 |
|
--------- |
------------ |
Net assets/(liabilities) |
3,083 |
(
1,252,414) |
|
--------- |
------------ |
|
|
|
|
Capital and reserves
Called up share capital |
126 |
126 |
Profit and loss account |
2,957 |
(
1,252,540) |
|
------- |
------------ |
Shareholders funds/(deficit) |
3,083 |
(
1,252,414) |
|
------- |
------------ |
|
|
|
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the period ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476
;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
Eva Health Technologies Limited |
|
Statement of Financial Position (continued) |
|
30 June 2024
These financial statements were approved by the
board of directors
and authorised for issue on
26 September 2024
, and are signed on behalf of the board by:
Mr A A C De Carvalho |
Director |
|
Company registration number:
02162053
Eva Health Technologies Limited |
|
Notes to the Financial Statements |
|
Period from 1 September 2023 to 30 June 2024
1.
General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Public Hall, One Horse Guards Avenue, London, SW1A 2HU, United Kingdom.
2.
Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity. Due to the decision of the directors to wind up the company within the next 12 months, these accounts have been prepared on the break up basis rather than that of a going concern. In adopting the break up basis, the following policies have been implemented at the year end. - All fixed assets have been fully depreciated as there is not expected to be any realisable value. - Cash at Bank has remained at the full figure held at the balance sheet date. - Trade Creditors have remained at their full value as are expected to be paid in full. - Any VAT and PAYE liabilities have been left at their full value as are all expected to be cleared in full.
Going concern
As the company is expected to be closed within the next 12 months, the accounts have been prepared on the break up basis.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its immediate parent undertakings comprise a small group.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. For the rendering of services, revenue is recognised when the services are transferred. When the outcome of a transaction can be estimated reliably, revenue is recognised based on the stage of completion of the transaction at the end of the reporting period. If the outcome of the transaction involving the rendering of services cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.
Income tax
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
|
Fixtures and fittings |
- |
20% straight line |
|
Equipment |
- |
25% straight line |
|
|
|
|
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
Share-based payments
Cash-settled share-based payment transactions are measured at the fair value of the liability. Until the liability is settled, the fair value of the liability is re-measured at each reporting date and at the date of settlement, with any changes in fair value recognised in profit or loss for the period.
4.
Employee numbers
The average number of persons employed by the company during the period amounted to
20
(2023:
22
).
5.
Tangible assets
|
Fixtures and fittings |
Equipment |
Total |
|
£ |
£ |
£ |
Cost |
|
|
|
At 1 September 2023 |
375,270 |
45,614 |
420,884 |
Disposals |
– |
(
10,825) |
(
10,825) |
|
--------- |
-------- |
--------- |
At 30 June 2024 |
375,270 |
34,789 |
410,059 |
|
--------- |
-------- |
--------- |
Depreciation |
|
|
|
At 1 September 2023 |
375,270 |
28,416 |
403,686 |
Charge for the period |
– |
6,373 |
6,373 |
|
--------- |
-------- |
--------- |
At 30 June 2024 |
375,270 |
34,789 |
410,059 |
|
--------- |
-------- |
--------- |
Carrying amount |
|
|
|
At 30 June 2024 |
– |
– |
– |
|
--------- |
-------- |
--------- |
At 31 August 2023 |
– |
17,198 |
17,198 |
|
--------- |
-------- |
--------- |
|
|
|
|
6.
Debtors
|
30 Jun 24 |
31 Aug 23 |
|
£ |
£ |
Trade debtors |
– |
120,111 |
Other debtors |
51,947 |
160,748 |
|
-------- |
--------- |
|
51,947 |
280,859 |
|
-------- |
--------- |
|
|
|
7.
Creditors:
amounts falling due within one year
|
30 Jun 24 |
31 Aug 23 |
|
£ |
£ |
Trade creditors |
857 |
7,577 |
Social security and other taxes |
– |
46,218 |
Other creditors |
– |
17,274 |
|
---- |
-------- |
|
857 |
71,069 |
|
---- |
-------- |
|
|
|
8.
Creditors:
amounts falling due after more than one year
|
30 Jun 24 |
31 Aug 23 |
|
£ |
£ |
Amounts owed to group undertakings and undertakings in which the company has a participating interest |
376,583 |
1,618,540 |
|
--------- |
------------ |
|
|
|
9.
Related party transactions
At the balance sheet date, the company owed £376,583 to group companies (August 2023: £1,618,540).
10.
Controlling party
At the balance sheet date, the ultimate controlling party was
Public Group International Limited
, UK company number 10608507 and address Public Hall, One Horse Guards Avenue, London, England, SW1A 2HU
.