Registered number
10991155
Evariste Limited
Report and Unaudited Accounts
For the Year Ended
31 October 2023
Evariste Limited
Registered number: 10991155
Balance Sheet
as at 31 October 2023
Notes 2023 2022
£ £
Current assets
Debtors 3 225,733 223,441
Cash at bank and in hand 617,825 382,029
843,558 605,470
Creditors: amounts falling due within one year 4 (300,137) (268,468)
Net current assets 543,421 337,002
Net assets 543,421 337,002
Capital and reserves
Called up share capital 12,829 11,857
Share premium 2,959,486 1,098,263
Profit and loss account (2,428,894) (773,118)
Shareholders' funds 543,421 337,002
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr Oliver Watson
Director
Approved by the board on 16 October 2024
Evariste Limited
Notes to the Accounts
for the year ended 31 October 2023
1 Accounting policies
Basis of preparation
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
Reseach and development
Expenditure on research and development is written off in the year in which it is incurred.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 11 9
3 Debtors 2023 2022
£ £
Other debtors 225,733 223,441
4 Creditors: amounts falling due within one year 2023 2022
£ £
Other taxes and social security costs 33,584 (4,215)
Other creditors 266,553 272,683
300,137 268,468
5 Other information
Evariste Limited is a private company limited by shares and incorporated in England. Its registered office is:
Southdene
Thames Road
Goring
Reading
RG8 9AL
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