Acorah Software Products - Accounts Production 15.0.600 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 11314058 Mr Sean Huggett Mrs Nicola Huggett Mr Philip Harris Mr Christopher Hawthorn Mr Darren Maynard Mrs Nicola Huggett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11314058 2023-07-31 11314058 2024-07-31 11314058 2023-08-01 2024-07-31 11314058 frs-core:Non-currentFinancialInstruments 2024-07-31 11314058 frs-core:BetweenOneFiveYears 2024-07-31 11314058 frs-core:ComputerEquipment 2023-08-01 2024-07-31 11314058 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-08-01 2024-07-31 11314058 frs-core:WithinOneYear 2024-07-31 11314058 frs-core:ShareCapital 2024-07-31 11314058 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 11314058 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 11314058 frs-bus:AbridgedAccounts 2023-08-01 2024-07-31 11314058 frs-bus:SmallEntities 2023-08-01 2024-07-31 11314058 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 11314058 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 11314058 frs-bus:Director1 2023-08-01 2024-07-31 11314058 frs-bus:Director1 2023-07-31 11314058 frs-bus:Director1 2024-07-31 11314058 frs-bus:Director2 2023-08-01 2024-07-31 11314058 frs-bus:Director2 2023-07-31 11314058 frs-bus:Director2 2024-07-31 11314058 frs-bus:Director3 2023-08-01 2024-07-31 11314058 frs-bus:Director4 2023-08-01 2024-07-31 11314058 frs-bus:Director5 2023-08-01 2024-07-31 11314058 frs-bus:CompanySecretary1 2023-08-01 2024-07-31 11314058 frs-countries:EnglandWales 2023-08-01 2024-07-31 11314058 2022-07-31 11314058 2023-07-31 11314058 2022-08-01 2023-07-31 11314058 frs-core:Non-currentFinancialInstruments 2023-07-31 11314058 frs-core:BetweenOneFiveYears 2023-07-31 11314058 frs-core:WithinOneYear 2023-07-31 11314058 frs-core:ShareCapital 2023-07-31 11314058 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 11314058
Evalian Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 July 2024
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 11314058
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 150 172
Tangible Assets 5 58,783 39,263
58,933 39,435
CURRENT ASSETS
Debtors 758,242 722,053
Cash at bank and in hand 1,814,923 1,148,810
2,573,165 1,870,863
Creditors: Amounts Falling Due Within One Year (1,351,300 ) (1,080,423 )
NET CURRENT ASSETS (LIABILITIES) 1,221,865 790,440
TOTAL ASSETS LESS CURRENT LIABILITIES 1,280,798 829,875
Creditors: Amounts Falling Due After More Than One Year (9,651 ) (19,926 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (14,695 ) (9,815 )
NET ASSETS 1,256,452 800,134
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 1,256,450 800,132
SHAREHOLDERS' FUNDS 1,256,452 800,134
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Page 2
For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 July 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Sean Huggett
Director
07/10/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Evalian Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11314058 . The registered office is Unit 5, West Lodge Nobs Crook, Colden Common, Winchester, SO21 1TH.
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.
2.3. Intangible Fixed Assets and Amortisation - Intellectual Property
The Intellectual property asset is a trademark. It is amortised to the profit and loss account over its estimated economic life of 10 years on a straight line basis.
2.4. 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 and Office Equipment 25% on reducing balance method
2.5. Foreign Currencies
Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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.

...CONTINUED
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2.6. Taxation - continued
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. Average Number of Employees
The average number of persons employed, including directors, during the period was:  58 (2023: 47)
58 47
4. Intangible Assets
Total
£
Cost
As at 1 August 2023 220
As at 31 July 2024 220
Amortisation
As at 1 August 2023 48
Provided during the period 22
As at 31 July 2024 70
Net Book Value
As at 31 July 2024 150
As at 1 August 2023 172
5. Tangible Assets
Total
£
Cost
As at 1 August 2023 70,195
Additions 39,114
As at 31 July 2024 109,309
Depreciation
As at 1 August 2023 30,932
Provided during the period 19,594
As at 31 July 2024 50,526
...CONTINUED
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Net Book Value
As at 31 July 2024 58,783
As at 1 August 2023 39,263
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
7. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as follows:
2024 2023
£ £
Not later than one year 34,840 23,004
Later than one year and not later than five years 20,323 36,423
55,163 59,427
8. Directors Advances, Credits and Guarantees
Included within Dedtors are the following loans to directors:
As at 1 August 2023 Amounts advanced Amounts repaid Amounts written off As at 31 July 2024
£ £ £ £ £
Mr Sean Huggett (79,742 ) 157,394 (52,651 ) - 25,000
Mrs Nicola Huggett (79,742 ) 157,394 (52,651 ) - 25,000
The above loans are unsecured and repayable on demand, interest is charged on overdrawn balances at the prevailing beneficial loan rate.
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