Acorah Software Products - Accounts Production 16.1.300 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 07561873 Mr David Staiano Ms Rachel O'Malley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07561873 2023-03-31 07561873 2024-03-31 07561873 2023-04-01 2024-03-31 07561873 frs-core:CurrentFinancialInstruments 2024-03-31 07561873 frs-core:Non-currentFinancialInstruments 2024-03-31 07561873 frs-core:ComputerEquipment 2024-03-31 07561873 frs-core:ComputerEquipment 2023-04-01 2024-03-31 07561873 frs-core:ComputerEquipment 2023-03-31 07561873 frs-core:FurnitureFittings 2024-03-31 07561873 frs-core:FurnitureFittings 2023-04-01 2024-03-31 07561873 frs-core:FurnitureFittings 2023-03-31 07561873 frs-core:ShareCapital 2024-03-31 07561873 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 07561873 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 07561873 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 07561873 frs-bus:SmallEntities 2023-04-01 2024-03-31 07561873 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 07561873 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 07561873 frs-core:AcceleratedTaxDepreciationDeferredTax 2024-03-31 07561873 frs-bus:Director1 2023-04-01 2024-03-31 07561873 frs-bus:Director1 2023-03-31 07561873 frs-bus:Director1 2024-03-31 07561873 frs-bus:Director2 2023-04-01 2024-03-31 07561873 frs-countries:Scotland 2023-04-01 2024-03-31 07561873 2022-03-31 07561873 2023-03-31 07561873 2022-04-01 2023-03-31 07561873 frs-core:CurrentFinancialInstruments 2023-03-31 07561873 frs-core:Non-currentFinancialInstruments 2023-03-31 07561873 frs-core:ShareCapital 2023-03-31 07561873 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 07561873 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-03-31
Registered number: 07561873
Evoke3D Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Mac Kotecha & Company
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07561873
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,594 5,712
4,594 5,712
CURRENT ASSETS
Debtors 5 73,359 47,701
73,359 47,701
Creditors: Amounts Falling Due Within One Year 6 (71,748 ) (45,181 )
NET CURRENT ASSETS (LIABILITIES) 1,611 2,520
TOTAL ASSETS LESS CURRENT LIABILITIES 6,205 8,232
Creditors: Amounts Falling Due After More Than One Year 7 (3,500 ) (6,500 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (1,045 ) (1,428 )
NET ASSETS 1,660 304
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 1,560 204
SHAREHOLDERS' FUNDS 1,660 304
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For the 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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 David Staiano
Director
28/03/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Evoke3D Limited Registered number 07561873 is a limited by shares company incorporated in Scotland. The Registered Office is 20 Reventlow Road, Eltham, London, SE9 2DJ.
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 comprises the invoiced value of services supplied by the company, net of Value Added Tax and discounts offered.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2023 2,186 18,875 21,061
Additions - 414 414
As at 31 March 2024 2,186 19,289 21,475
Depreciation
As at 1 April 2023 1,735 13,614 15,349
Provided during the period 113 1,419 1,532
As at 31 March 2024 1,848 15,033 16,881
Net Book Value
As at 31 March 2024 338 4,256 4,594
As at 1 April 2023 451 5,261 5,712
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 5,145 6,300
Corporation tax recoverable assets 16,916 10,151
Directors' loan accounts 51,298 31,250
73,359 47,701
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 10,839 8,756
Corporation tax 29,261 14,821
Other taxes and social security 506 74
VAT 28,760 17,072
Accruals and deferred income 2,382 4,458
71,748 45,181
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7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 3,500 6,500
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Accelerated capital allowances 1,045 1,428
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2023 Amounts advanced Amounts repaid Amounts written off As at 31 March 2024
£ £ £ £ £
Mr David Staiano 31,250 20,045 - - 51,295
The above loan is unsecured and repayable on demand. Interest is paid on the outstanding balance at the Official Rate.
11. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 30,000 38,500
Included in dividends paid of £30,000 (2023: £38,500) were dividends paid to the following directors:
Mr David Staiano: £24,000 (2023: £30,800)
Ms Rachel O'Malley: £6,000 (2023: £7,700)
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