Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31Consultancy2024-04-01false44falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14734975 2024-04-01 2025-03-31 14734975 2023-03-16 2024-03-31 14734975 2025-03-31 14734975 2024-03-31 14734975 c:Director1 2024-04-01 2025-03-31 14734975 d:MotorVehicles 2024-04-01 2025-03-31 14734975 d:MotorVehicles 2025-03-31 14734975 d:MotorVehicles 2024-03-31 14734975 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 14734975 d:OfficeEquipment 2024-04-01 2025-03-31 14734975 d:OfficeEquipment 2025-03-31 14734975 d:OfficeEquipment 2024-03-31 14734975 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 14734975 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 14734975 d:CurrentFinancialInstruments 2025-03-31 14734975 d:CurrentFinancialInstruments 2024-03-31 14734975 d:Non-currentFinancialInstruments 2025-03-31 14734975 d:Non-currentFinancialInstruments 2024-03-31 14734975 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 14734975 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 14734975 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 14734975 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 14734975 d:ShareCapital 2024-04-01 2025-03-31 14734975 d:ShareCapital 2025-03-31 14734975 d:ShareCapital 2023-03-16 2024-03-31 14734975 d:ShareCapital 2024-03-31 14734975 d:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 14734975 d:RetainedEarningsAccumulatedLosses 2025-03-31 14734975 d:RetainedEarningsAccumulatedLosses 2023-03-16 2024-03-31 14734975 d:RetainedEarningsAccumulatedLosses 2024-03-31 14734975 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 14734975 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 14734975 c:FRS102 2024-04-01 2025-03-31 14734975 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 14734975 c:FullAccounts 2024-04-01 2025-03-31 14734975 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14734975 d:HirePurchaseContracts d:WithinOneYear 2025-03-31 14734975 d:HirePurchaseContracts d:WithinOneYear 2024-03-31 14734975 d:HirePurchaseContracts d:BetweenOneFiveYears 2025-03-31 14734975 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-03-31 14734975 2 2024-04-01 2025-03-31 14734975 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 14734975









ECOVISTA SOLUTIONS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
ECOVISTA SOLUTIONS LIMITED
REGISTERED NUMBER: 14734975

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
282,800
188,914

  
282,800
188,914

Current assets
  

Debtors: amounts falling due within one year
 5 
639,336
490,033

Cash at bank and in hand
 6 
119,165
214,981

  
758,501
705,014

Creditors: amounts falling due within one year
 7 
(476,562)
(348,833)

Net current assets
  
 
 
281,939
 
 
356,181

Total assets less current liabilities
  
564,739
545,095

Creditors: amounts falling due after more than one year
 8 
(146,576)
(93,990)

Provisions for liabilities
  

Deferred tax
 10 
(91,292)
(46,995)

  
 
 
(91,292)
 
 
(46,995)

Net assets
  
326,871
404,110


Capital and reserves
  

Called up share capital 
  
120
120

Profit and loss account
  
326,751
403,990

  
326,871
404,110


Page 1

 
ECOVISTA SOLUTIONS LIMITED
REGISTERED NUMBER: 14734975
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 4 June 2025.




Sean David Morrough
Director

The notes on pages 5 to 12 form part of these financial statements.

Page 2

 
ECOVISTA SOLUTIONS LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 April 2024
120
403,990
404,110


Comprehensive income for the year

Profit for the year
-
136,761
136,761
Total comprehensive income for the year
-
136,761
136,761


Contributions by and distributions to owners

Dividends: Equity capital
-
(214,000)
(214,000)


Total transactions with owners
-
(214,000)
(214,000)


At 31 March 2025
120
326,751
326,871


The notes on pages 5 to 12 form part of these financial statements.

Page 3

 
ECOVISTA SOLUTIONS LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


Comprehensive income for the period

Profit for the period
-
403,990
403,990
Total comprehensive income for the period
-
403,990
403,990


Contributions by and distributions to owners

Shares issued during the period
120
-
120


Total transactions with owners
120
-
120


At 31 March 2024
120
403,990
404,110


The notes on pages 5 to 12 form part of these financial statements.

Page 4

 
ECOVISTA SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

EcoVista Solutions Limited is a private company limited by shares and incorporated in England.
The Company's registered office is 56 West Street, Stratford upon Avon CV37 6DR.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 5

 
ECOVISTA SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 6

 
ECOVISTA SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.8

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.9

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 7

 
ECOVISTA SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)


2.9
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Motor vehicles
-
25%
Office equipment
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.10

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.11

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.12

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.13

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.14

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 8

 
ECOVISTA SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

3.


Employees

The average monthly number of employees, including the directors, during the year was as follows:


       31 March
        31 March
        2025
        2024
            No.
            No.







4
4


4.


Tangible fixed assets





Motor vehicles
Office equipment
Total

£
£
£



Cost or valuation


At 1 April 2024
187,870
1,044
188,914


Additions
137,024
5,454
142,478



At 31 March 2025

324,894
6,498
331,392



Depreciation


Charge for the year on owned assets
46,968
1,624
48,592



At 31 March 2025

46,968
1,624
48,592



Net book value



At 31 March 2025
277,926
4,874
282,800



At 31 March 2024
187,870
1,044
188,914

Page 9

 
ECOVISTA SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Debtors

2025
2024
£
£


Trade debtors
213,384
195,347

Other debtors
425,110
294,505

Prepayments and accrued income
842
181

639,336
490,033



6.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
119,165
214,981

119,165
214,981



7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank loans
101,129
-

Trade creditors
106,523
92,415

Corporation tax
31,812
88,324

Other taxation and social security
90,745
73,847

Obligations under hire purchase contracts
144,521
93,990

Other creditors
1,832
257

476,562
348,833



8.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Net obligations under hire purchase contracts
146,576
93,990

146,576
93,990


Page 10

 
ECOVISTA SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

9.


Hire purchase


Minimum lease payments under hire purchase fall due as follows:

2025
2024
£
£


Within one year
144,521
93,990

Between 1-5 years
146,576
93,990

291,097
187,980

Page 11

 
ECOVISTA SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

10.


Deferred taxation




2025


£






At beginning of year
(46,995)


Charged to profit or loss
(44,297)



At end of year
(91,292)

The provision for deferred taxation is made up as follows:

2025
2024
£
£


Accelerated capital allowances
(91,292)
(46,995)

(91,292)
(46,995)

 
Page 12