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Company No: 10082861 (England and Wales)

EVOKE INTERNATIONAL LTD

Unaudited Financial Statements
For the financial year ended 31 March 2024
Pages for filing with the registrar

EVOKE INTERNATIONAL LTD

Unaudited Financial Statements

For the financial year ended 31 March 2024

Contents

EVOKE INTERNATIONAL LTD

COMPANY INFORMATION

For the financial year ended 31 March 2024
EVOKE INTERNATIONAL LTD

COMPANY INFORMATION (continued)

For the financial year ended 31 March 2024
DIRECTOR Leah Tedrow
SECRETARY Leah Tedrow
REGISTERED OFFICE 2 Leman Street
London
E1W 9US
United Kingdom
COMPANY NUMBER 10082861 (England and Wales)
ACCOUNTANT Gravita Business Services Limited
Aldgate Tower
2 Leman Street
London
E1 8FA
United Kingdom
EVOKE INTERNATIONAL LTD

BALANCE SHEET

As at 31 March 2024
EVOKE INTERNATIONAL LTD

BALANCE SHEET (continued)

As at 31 March 2024
Note 2024 2023
£ £
Current assets
Cash at bank and in hand 0 43,802
0 43,802
Creditors: amounts falling due within one year 3 ( 48,730) ( 30,432)
Net current (liabilities)/assets (48,730) 13,370
Total assets less current liabilities (48,730) 13,370
Net (liabilities)/assets ( 48,730) 13,370
Capital and reserves
Called-up share capital 1 1
Profit and loss account ( 48,731 ) 13,369
Total shareholder's (deficit)/funds ( 48,730) 13,370

For the financial year ending 31 March 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

These financial statements have been prepared in accordance with the provisions of FRS 102 Section 1A – small entities. The financial statements of Evoke International Ltd (registered number: 10082861) were approved and authorised for issue by the Director on 24 March 2025. They were signed on its behalf by:

Leah Tedrow
Director
EVOKE INTERNATIONAL LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2024
EVOKE INTERNATIONAL LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Evoke International Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 2 Leman Street, London, E1W 9US, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. At the balance sheet date the Company had net liabilities amounting to £48,730 (2023: net assets of £13,370). The director confirms they will continue to support the Company for at least 12 months from the date of signing these financial statements. Given this continued support, the director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including the director 1 1

3. Creditors: amounts falling due within one year

2024 2023
£ £
Amounts owed to related parties 38,590 22,092
Taxation and social security 3,258 3,258
Other creditors 6,882 5,082
48,730 30,432

4. Related party transactions

At the year end, included within other creditors, the director was owed £3,282 (2023: £3,282). This loan is unsecured, interest free and repayable on demand.

Included within amounts owed to related parties is £5,405 (2023: Nil) owed to A Blanchette, the director's spouse and £11,093 (2023: Nil) owned to A2G International Consulting LLC, a company owed by A Blanchette. These loans are unsecured, interest free and repayable on demand.

Included within amounts owed to related parties is £22,092 (2023: £22,092) owed to Evoke Media Marketing Management LLC, a company under common control. This loan is unsecured, interest free and repayable on demand.

5. Ultimate controlling party

The ultimate controlling party is L Tedrow.