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Registered number: 12935845
Evexia Health International Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12935845
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 145,229 111,954
Tangible Assets 5 932 -
146,161 111,954
CURRENT ASSETS
Debtors 6 576 8,122
Cash at bank and in hand 15,479 13,538
16,055 21,660
Creditors: Amounts Falling Due Within One Year 7 (37,538 ) (51,817 )
NET CURRENT ASSETS (LIABILITIES) (21,483 ) (30,157 )
TOTAL ASSETS LESS CURRENT LIABILITIES 124,678 81,797
Creditors: Amounts Falling Due After More Than One Year 8 (169,000 ) (108,000 )
NET LIABILITIES (44,322 ) (26,203 )
CAPITAL AND RESERVES
Called up share capital 9 261 258
Share premium account 219,899 199,902
Profit and Loss Account (264,482 ) (226,363 )
SHAREHOLDERS' FUNDS (44,322) (26,203)
Page 1
Page 2
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 James Parkes
Director
20 January 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Evexia Health International Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12935845 . The registered office is Woodwater House, Pynes Hill, Exeter, Devon, EX2 5WR.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Expenditure on research is written off in the year it is incurred. Expenditure on development is capitalised at cost and amortised over its estimated useful life of 5 years.
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 Equipment 20% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Intangible Assets
Other
£
Cost
As at 1 November 2023 179,581
Additions 76,150
As at 31 October 2024 255,731
Amortisation
As at 1 November 2023 67,627
Provided during the period 42,875
As at 31 October 2024 110,502
Net Book Value
As at 31 October 2024 145,229
As at 1 November 2023 111,954
Page 3
Page 4
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 November 2023 -
Additions 999
As at 31 October 2024 999
Depreciation
As at 1 November 2023 -
Provided during the period 67
As at 31 October 2024 67
Net Book Value
As at 31 October 2024 932
As at 1 November 2023 -
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 360 7,640
VAT 216 482
576 8,122
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 299 8,155
Other loans 20,300 17,277
Other taxes and social security 2,271 6,403
Net wages 2,298 2,163
Accruals and deferred income 200 5,649
Director's loan account 12,170 12,170
37,538 51,817
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other loans 68,000 80,500
Other creditors 101,000 27,500
169,000 108,000
Page 4
Page 5
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 261 258
Page 5