Acorah Software Products - Accounts Production 15.0.600 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 08590060 Mr Benjamin Parffrey Miss Georgina Grimshaw the directors true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08590060 2023-06-30 08590060 2024-06-30 08590060 2023-07-01 2024-06-30 08590060 frs-core:CurrentFinancialInstruments 2024-06-30 08590060 frs-core:Non-currentFinancialInstruments 2024-06-30 08590060 frs-core:ComputerEquipment 2024-06-30 08590060 frs-core:ComputerEquipment 2023-07-01 2024-06-30 08590060 frs-core:ComputerEquipment 2023-06-30 08590060 frs-core:MotorVehicles 2024-06-30 08590060 frs-core:MotorVehicles 2023-07-01 2024-06-30 08590060 frs-core:MotorVehicles 2023-06-30 08590060 frs-core:PlantMachinery 2024-06-30 08590060 frs-core:PlantMachinery 2023-07-01 2024-06-30 08590060 frs-core:PlantMachinery 2023-06-30 08590060 frs-core:ShareCapital 2024-06-30 08590060 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 08590060 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 08590060 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 08590060 frs-bus:SmallEntities 2023-07-01 2024-06-30 08590060 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 08590060 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 08590060 1 2023-07-01 2024-06-30 08590060 frs-bus:Director1 2023-07-01 2024-06-30 08590060 frs-bus:Director2 2023-07-01 2024-06-30 08590060 frs-countries:EnglandWales 2023-07-01 2024-06-30 08590060 2022-06-30 08590060 2023-06-30 08590060 2022-07-01 2023-06-30 08590060 frs-core:CurrentFinancialInstruments 2023-06-30 08590060 frs-core:Non-currentFinancialInstruments 2023-06-30 08590060 frs-core:ShareCapital 2023-06-30 08590060 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 08590060
Evolve Build Maintain Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08590060
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 728 1,207
728 1,207
CURRENT ASSETS
Stocks 1,000 1,000
Debtors 5 163 4,431
Cash at bank and in hand 68,212 54,946
69,375 60,377
Creditors: Amounts Falling Due Within One Year 6 (32,241 ) (16,961 )
NET CURRENT ASSETS (LIABILITIES) 37,134 43,416
TOTAL ASSETS LESS CURRENT LIABILITIES 37,862 44,623
Creditors: Amounts Falling Due After More Than One Year 7 (32,870 ) (38,426 )
NET ASSETS 4,992 6,197
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account 4,982 6,187
SHAREHOLDERS' FUNDS 4,992 6,197
Page 1
Page 2
For the year ending 30 June 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.
On behalf of the board
Mr Benjamin Parffrey
Director
29 October 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
Evolve Build Maintain Limited Registered number 08590060 is a limited by shares company incorporated in England & Wales. The Registered Office is 1 Sharpham Barton Cottages, Ashprington, Totnes, TQ9 7DX.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Plant & Machinery 25% straight line
Motor Vehicles 20% straight line
Computer Equipment 25% straight line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was 2 (2023: 2)
2 2
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2023 5,267 7,083 3,791 16,141
As at 30 June 2024 5,267 7,083 3,791 16,141
Depreciation
As at 1 July 2023 5,267 7,083 2,584 14,934
Provided during the period - - 479 479
As at 30 June 2024 5,267 7,083 3,063 15,413
Net Book Value
As at 30 June 2024 - - 728 728
As at 1 July 2023 - - 1,207 1,207
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 4,201
Prepayments and accrued income 163 230
163 4,431
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,066 -
Corporation tax 11,943 3,397
Other taxes and social security 995 583
VAT 6,416 3,319
Accruals and deferred income 825 825
Directors' loan accounts 9,996 8,837
32,241 16,961
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 32,870 38,426
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8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
2024 2023
£ £
Mr Benjamin Parffrey 47,000 20,000
Miss Georgina Grimshaw 1,000 2,000
10. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 48,000 22,000
11. Ultimate Controlling Party
The company's ultimate controlling party are the directors by virtue of their ownership of 100% of the issued share capital in the company.
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