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REGISTERED NUMBER: 10744465 (England and Wales)















EVALU-8 SOFTWARE LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024






EVALU-8 SOFTWARE LIMITED (REGISTERED NUMBER: 10744465)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 June 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EVALU-8 SOFTWARE LIMITED

COMPANY INFORMATION
for the year ended 30 June 2024







DIRECTORS: R M Rouse
C Woor
R Sartain-Rouse
S Woor





REGISTERED OFFICE: Suit 49, Earl Business Centre
Dowry Street
Oldham
OL8 2PF





REGISTERED NUMBER: 10744465 (England and Wales)





ACCOUNTANTS: SMH Sheards
Vernon House
40 New North Road
Huddersfield
West Yorkshire
HD1 5LS

EVALU-8 SOFTWARE LIMITED (REGISTERED NUMBER: 10744465)

BALANCE SHEET
30 June 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 11,075 7,857

CURRENT ASSETS
Debtors 5 35,374 37,876
Cash at bank 159,639 67,750
195,013 105,626
CREDITORS
Amounts falling due within one year 6 (123,916 ) (63,688 )
NET CURRENT ASSETS 71,097 41,938
TOTAL ASSETS LESS CURRENT
LIABILITIES

82,172

49,795

CREDITORS
Amounts falling due after more than one
year

7

(1,500

)

(2,700

)

PROVISIONS FOR LIABILITIES 9 (2,325 ) (1,493 )
NET ASSETS 78,347 45,602

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 78,247 45,502
SHAREHOLDERS' FUNDS 78,347 45,602

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

EVALU-8 SOFTWARE LIMITED (REGISTERED NUMBER: 10744465)

BALANCE SHEET - continued
30 June 2024


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 March 2025 and were signed on its behalf by:





R M Rouse - Director


EVALU-8 SOFTWARE LIMITED (REGISTERED NUMBER: 10744465)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 June 2024


1. STATUTORY INFORMATION

Evalu-8 Software Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost

Financial instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other debtors, as well as cash and bank balances, are initially measured at transaction price including transaction costs.

Financial assets, other than those held at fair value through profit or loss, are assessed for indicators of impairment at each balance sheet date, with any impairment losses being recognised in profit or loss. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed in profit or loss.

Financial liabilities are classified depending on the substance of the contractual arrangements entered into.

Basic financial liabilities, including trade and other creditors, bank loans and accruals, are initially recognised at transaction price.

Debt instruments are subsequently measured at amortised cost using the effective interest method.

Financial assets and liabilities are derecognised when the company's contractual obligations are settled, cancelled or they expire.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


EVALU-8 SOFTWARE LIMITED (REGISTERED NUMBER: 10744465)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 June 2024


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 8 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2023 10,367
Additions 8,167
Disposals (630 )
At 30 June 2024 17,904
DEPRECIATION
At 1 July 2023 2,510
Charge for year 4,477
Eliminated on disposal (158 )
At 30 June 2024 6,829
NET BOOK VALUE
At 30 June 2024 11,075
At 30 June 2023 7,857

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 6,776 968
Other debtors 28,598 36,908
35,374 37,876

EVALU-8 SOFTWARE LIMITED (REGISTERED NUMBER: 10744465)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 June 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 1,200 1,200
Trade creditors 16,652 2,076
Taxation and social security 61,700 25,233
Other creditors 44,364 35,179
123,916 63,688

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 1,500 2,700

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 2,700 3,900

9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 2,325 1,493

Deferred
tax
£   
Balance at 1 July 2023 1,493
Provided during year 832
Balance at 30 June 2024 2,325

10. RELATED PARTY DISCLOSURES

Amounts owed to related parties on an interest free basis of £10,000 (2023: £4,000) were outstanding at the year end. These amounts will be repaid when funds permit.