EVUNA LIMITED

Company Registration Number:
04302934 (England and Wales)

Unaudited abridged accounts for the year ended 31 March 2024

Period of accounts

Start date: 01 April 2023

End date: 31 March 2024

EVUNA LIMITED

Contents of the Financial Statements

for the Period Ended 31 March 2024

Balance sheet
Notes

EVUNA LIMITED

Balance sheet

As at 31 March 2024


Notes

2024

2023


£

£
Fixed assets
Tangible assets: 3 7,509 11,927
Total fixed assets: 7,509 11,927
Current assets
Stocks: 14,440 5,158
Debtors:   58,238 20,760
Cash at bank and in hand: 192,383 266,503
Total current assets: 265,061 292,421
Creditors: amounts falling due within one year:   (156,157) (130,734)
Net current assets (liabilities): 108,904 161,687
Total assets less current liabilities: 116,413 173,614
Creditors: amounts falling due after more than one year:   (13,091) (24,708)
Total net assets (liabilities): 103,322 148,906
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 103,222 148,806
Shareholders funds: 103,322 148,906

The notes form part of these financial statements

EVUNA LIMITED

Balance sheet statements

For the year ending 31 March 2024 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 14 November 2024
and signed on behalf of the board by:

Name: Frances Dowler
Status: Director

The notes form part of these financial statements

EVUNA LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible fixed assets and depreciation policy

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: Short leasehold property - 10% straight line Fittings, fixtures and equipment - 25% straight line If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

EVUNA LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2024

2. Employees

2024 2023
Average number of employees during the period 18 19

EVUNA LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2024

3. Tangible Assets

Total
Cost £
At 01 April 2023 194,791
At 31 March 2024 194,791
Depreciation
At 01 April 2023 182,864
Charge for year 4,418
At 31 March 2024 187,282
Net book value
At 31 March 2024 7,509
At 31 March 2023 11,927

EVUNA LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2024

4. Loans to directors

Name of director receiving advance or credit: Frances Dowler
Description of the loan: Advance made to the director is repaid in full prior to the 30th April 2024.
£
Balance at 01 April 2023 0
Advances or credits made: 40,018
Balance at 31 March 2024 40,018