Acorah Software Products - Accounts Production 16.1.300 false true true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 10047661 Mr Graham Arnott Mr. Graham Arnott true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10047661 2023-12-31 10047661 2024-12-31 10047661 2024-01-01 2024-12-31 10047661 frs-core:CurrentFinancialInstruments 2024-12-31 10047661 frs-core:ShareCapital 2024-12-31 10047661 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 10047661 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 10047661 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 10047661 frs-bus:SmallEntities 2024-01-01 2024-12-31 10047661 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 10047661 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 10047661 1 2024-01-01 2024-12-31 10047661 frs-core:ListedExchangeTraded 2024-12-31 10047661 frs-core:ListedExchangeTraded 2023-12-31 10047661 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-12-31 10047661 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-12-31 10047661 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-12-31 10047661 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 10047661 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-12-31 10047661 frs-bus:Director1 2024-01-01 2024-12-31 10047661 frs-countries:EnglandWales 2024-01-01 2024-12-31 10047661 2022-12-31 10047661 2023-12-31 10047661 2023-01-01 2023-12-31 10047661 frs-core:CurrentFinancialInstruments 2023-12-31 10047661 frs-core:ShareCapital 2023-12-31 10047661 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 10047661
Evensmith Capital Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10047661
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 76,502 43,112
76,502 43,112
CURRENT ASSETS
Debtors 5 2,653,140 2,653,140
Cash at bank and in hand 550 324
2,653,690 2,653,464
Creditors: Amounts Falling Due Within One Year 6 (98,662 ) (98,436 )
NET CURRENT ASSETS (LIABILITIES) 2,555,028 2,555,028
TOTAL ASSETS LESS CURRENT LIABILITIES 2,631,530 2,598,140
NET ASSETS 2,631,530 2,598,140
CAPITAL AND RESERVES
Called up share capital 7 2,599,650 2,599,650
Profit and Loss Account 31,880 (1,510 )
SHAREHOLDERS' FUNDS 2,631,530 2,598,140
Page 1
Page 2
For the year ending 31 December 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 Graham Arnott
Director
19 March 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Evensmith Capital Limited Registered number 10047661 is a limited by shares company incorporated in England & Wales. The Registered Office is 100 Berkshire Place, Winnersh, Wokingham, RG41 5RD.
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. Going Concern Disclosure
Management have taken into account the following: a) the Company's financial position, b) the risks facing the Company that could impact on its business model and capital adequacy and c) the fact that no material uncertainties are identified to the Company's ability to continue as a going concern in the foreseeable future and in any event over a period of at least twelve months from the date of approval of the Financial Statements and states that it considers it appropriate for the Company to continue to adopt the going concern basis in preparing its Financial Statements and that no material uncertainties are identified to the Company's ability to continue to adopt the going concern basis in preparing its Financial Statements in the foreseeable future and in any event over a period of at least twelve months from the date of approval of the Financial Statements.
2.3. Financial Instruments
Investments in simple financial instruments are initially recorded at cost and sbsequently revalued at fair value on a continuous basis. Changes in fair value are recognised in the profit and loss statement.
Fair value is estimated by adopting a reasonable valuation method that is appropriate to the instrument.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Investments
Listed
£
Cost
As at 1 January 2024 43,112
Revaluations 33,390
As at 31 December 2024 76,502
Provision
As at 1 January 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 76,502
As at 1 January 2024 43,112
Investments consist of simple unlisted financial instruments issued by commerical and sovereign banking institutions.
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 2,653,140 2,653,140
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Director's loan account 98,662 98,436
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2,599,650 2,599,650
8. Ultimate Controlling Party
The company's ultimate controlling party is Mr. Graham Arnott by virtue of his ownership of 100% of the issued share capital in the company.
Page 4