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REGISTERED NUMBER: 11690452




















Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Evidence Based Advisers Limited

Evidence Based Advisers Limited (Registered number: 11690452)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Evidence Based Advisers Limited

Company Information
for the Year Ended 31 March 2025







DIRECTOR: T D Horrocks





REGISTERED OFFICE: 3 Imperial Square
Cheltenham
GL7 1US





REGISTERED NUMBER: 11690452

Evidence Based Advisers Limited (Registered number: 11690452)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 5 5,814 5,136
Investments 6 999,905 824,400
1,005,719 829,536

CURRENT ASSETS
Debtors 7 21,770 26,953
Cash at bank 9,820 2,179
31,590 29,132
CREDITORS
Amounts falling due within one year 8 12,922 25,464
NET CURRENT ASSETS 18,668 3,668
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,024,387

833,204

CREDITORS
Amounts falling due after more than one
year

9

1,000

5,580
NET ASSETS 1,023,387 827,624

CAPITAL AND RESERVES
Called up share capital 1,106 1,106
Share premium 18,935 18,935
Other reserves 999,785 824,280
Retained earnings 3,561 (16,697 )
1,023,387 827,624

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 24 April 2025 and were signed by:





T D Horrocks - Director


Evidence Based Advisers Limited (Registered number: 11690452)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Evidence Based Advisers Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on straight line basis

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Investments in associates
Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.

Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.

Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

Investments in joint ventures
Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.

Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.

Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.

Evidence Based Advisers Limited (Registered number: 11690452)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

3. ACCOUNTING POLICIES - continued

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

5. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 April 2024 8,373
Additions 4,282
Disposals (2,652 )
At 31 March 2025 10,003
DEPRECIATION
At 1 April 2024 3,237
Charge for year 2,438
Eliminated on disposal (1,486 )
At 31 March 2025 4,189
NET BOOK VALUE
At 31 March 2025 5,814
At 31 March 2024 5,136

6. FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:
2025 2024
£    £   
Cost/valuation b/f 824,400 -
Additions 25 120
Revaluations 175,480 824,280
999,905 824,400

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 21,770 22,801
Directors' current accounts - 4,152
21,770 26,953

Evidence Based Advisers Limited (Registered number: 11690452)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 4,333 4,065
Tax (468 ) (471 )
VAT 8,207 21,125
Directors' current accounts 60 -
Accruals and deferred income 790 745
12,922 25,464

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans - 1-2 years 1,000 5,580

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 2024
£    £   
T D Horrocks
Balance outstanding at start of year 4,152 724
Amounts advanced 8,908 4,152
Amounts repaid (13,120 ) (724 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (60 ) 4,152