2020-04-012021-03-312021-03-31false11283452EVO NUTRITION & HEALTH 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EVO NUTRITION & HEALTH LTD

Registered Number
11283452
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2021

EVO NUTRITION & HEALTH LTD
Company Information
for the year from 1 April 2020 to 31 March 2021

Director

Mr David Foster

Registered Address

Unit 7 Sefton Business Park
Olympic Way
Liverpool
L30 1RD

Registered Number

11283452 (England and Wales)
EVO NUTRITION & HEALTH LTD
Balance Sheet as at
31 March 2021

Notes

2021

2020

£

£

£

£

Fixed assets
Tangible assets399,723-
99,723-
Current assets
Stocks4290,403242,981
Debtors557,05133
Cash at bank and on hand21,06364,903
368,517307,917
Creditors amounts falling due within one year6(331,102)(161,105)
Net current assets (liabilities)37,415146,812
Total assets less current liabilities137,138146,812
Creditors amounts falling due after one year7(84,676)(97,833)
Net assets52,46248,979
Capital and reserves
Called up share capital100100
Profit and loss account52,36248,879
Shareholders' funds52,46248,979
The financial statements were approved and authorised for issue by the Director on 13 February 2025, and are signed on its behalf by:
Mr David Foster
Director
Registered Company No. 11283452
EVO NUTRITION & HEALTH LTD
Notes to the Financial Statements
for the year ended 31 March 2021

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery5
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20212020
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
Additions105,265105,265
At 31 March 21105,265105,265
Depreciation and impairment
Charge for year5,5425,542
At 31 March 215,5425,542
Net book value
At 31 March 2199,72399,723
At 31 March 20--
4.Stocks

2021

2020

££
Finished goods290,403242,981
Total290,403242,981
5.Debtors: amounts due within one year

2021

2020

££
Trade debtors / trade receivables-33
Other debtors52,889-
Prepayments and accrued income4,162-
Total57,05133
6.Creditors: amounts due within one year

2021

2020

££
Trade creditors / trade payables265,43998,603
Bank borrowings and overdrafts8,2876,477
Taxation and social security53,43153,634
Accrued liabilities and deferred income3,9452,391
Total331,102161,105
7.Creditors: amounts due after one year

2021

2020

££
Bank borrowings and overdrafts84,67697,833
Total84,67697,833