Caseware UK (AP4) 2023.0.135 2023.0.135 2023-10-312023-10-31falsefalsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.32022-11-01Property development3 10952098 2022-11-01 2023-10-31 10952098 2021-11-01 2022-10-31 10952098 2023-10-31 10952098 2022-10-31 10952098 c:Director2 2022-11-01 2023-10-31 10952098 d:CurrentFinancialInstruments 2023-10-31 10952098 d:CurrentFinancialInstruments 2022-10-31 10952098 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 10952098 d:CurrentFinancialInstruments d:WithinOneYear 2022-10-31 10952098 d:ShareCapital 2023-10-31 10952098 d:ShareCapital 2022-10-31 10952098 d:SharePremium 2023-10-31 10952098 d:SharePremium 2022-10-31 10952098 d:RetainedEarningsAccumulatedLosses 2023-10-31 10952098 d:RetainedEarningsAccumulatedLosses 2022-10-31 10952098 c:FRS102 2022-11-01 2023-10-31 10952098 c:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 10952098 c:FullAccounts 2022-11-01 2023-10-31 10952098 c:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 10952098 e:PoundSterling 2022-11-01 2023-10-31 iso4217:GBP xbrli:pure

Registered number: 10952098










EVEN LIVING LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2023

 
EVEN LIVING LIMITED
REGISTERED NUMBER: 10952098

BALANCE SHEET
AS AT 31 OCTOBER 2023

2023
2022
Note
£
£

  

Current assets
  

Stocks
  
2,452,404
1,379,332

Debtors: amounts falling due within one year
 4 
150,804
169,392

  
2,603,208
1,548,724

Creditors: amounts falling due within one year
 5 
(2,469,054)
(1,412,079)

Net current assets
  
 
 
134,154
 
 
136,645

Total assets less current liabilities
  
134,154
136,645

  

Net assets
  
134,154
136,645


Capital and reserves
  

Called up share capital 
  
101
101

Share premium account
  
149,999
149,999

Profit and loss account
  
(15,946)
(13,455)

  
134,154
136,645


Page 1

 
EVEN LIVING LIMITED
REGISTERED NUMBER: 10952098
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




N S Lebetkin
Director

Date: 31 October 2024

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
EVEN LIVING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1.


General information

This is a private company limited by share capital, incorporated in England and Wales. The registered office address is 14th Floor, 33 Cavendish Square, Cavendish Square, London, W1G 0PW.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Revenue in respect to property sales is recognised on completion of the property transaction. 

 
2.3

Borrowing costs

Interest and similar finance charges on loans are capitalised to the extent that the loans are attributable to the development or future development of the company's property. The balance of any interest payable or similar finance charges is written off to the profit and loss account. 

 
2.4

Stocks

Stock is valued at the lower of cost and net realisable value. Cost is comprised of expenditure incurred directly in developing the stocks in their current condition. 
At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3

 
EVEN LIVING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

3.


Employees




The average monthly number of employees, including directors, during the year was 3 (2022 - 3).


4.


Debtors

2023
2022
£
£


Other debtors
150,704
169,292

Called up share capital not paid
100
100

150,804
169,392



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
4,257
600

Other taxation and social security
-
2,989

Other creditors
694,798
1,404,690

Accruals and deferred income
1,769,999
3,800

2,469,054
1,412,079



6.


Related party transactions

At the balance sheet date included in debtors is an amount of £Nil (2022: £19,292) due from companies in which the directors have a material interest.
At the balance sheet date included in creditors is an amount of £7,508 (2022: £Nil) due to companies in which the directors have a material interest. 
At the balance sheet date included in creditors is an amount of £687,290 (2022: £1,404,690) due to a director.

 
Page 4