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Company Registration No. 11677554 (England and Wales)
Evolve Accounting and Tax Solutions Limited Unaudited accounts for the year ended 30 September 2024
Evolve Accounting and Tax Solutions Limited Unaudited accounts Contents
Page
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Evolve Accounting and Tax Solutions Limited Company Information for the year ended 30 September 2024
Directors
P O'Rourke M Yep
Company Number
11677554 (England and Wales)
Registered Office
Congress House 14 Lyon Road Harrow HA1 2EN England
Accountants
Evolve Accounting and Tax Solutions Ltd Congress House 14 Lyon Road Harrow Middlesex HA1 2EN
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Evolve Accounting and Tax Solutions Limited Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
17,560 
19,642 
Current assets
Inventories
55,000 
55,000 
Debtors
451,694 
343,532 
Cash at bank and in hand
160,624 
199,413 
667,318 
597,945 
Creditors: amounts falling due within one year
(402,825)
(412,519)
Net current assets
264,493 
185,426 
Net assets
282,053 
205,068 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
281,053 
204,068 
Shareholders' funds
282,053 
205,068 
For the year ending 30 September 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 9 June 2025 and were signed on its behalf by
M Yep Director Company Registration No. 11677554
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Evolve Accounting and Tax Solutions Limited Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Evolve Accounting and Tax Solutions Limited is a private company, limited by shares, registered in England and Wales, registration number 11677554. The registered office is Congress House, 14 Lyon Road, Harrow, HA1 2EN, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% reducing balance
Computer equipment
25% reducing balance
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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Evolve Accounting and Tax Solutions Limited Notes to the Accounts for the year ended 30 September 2024
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2023
21,567 
13,309 
34,876 
Additions
- 
3,772 
3,772 
At 30 September 2024
21,567 
17,081 
38,648 
Depreciation
At 1 October 2023
8,719 
6,515 
15,234 
Charge for the year
3,212 
2,642 
5,854 
At 30 September 2024
11,931 
9,157 
21,088 
Net book value
At 30 September 2024
9,636 
7,924 
17,560 
At 30 September 2023
12,848 
6,794 
19,642 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
435,765 
322,252 
Accrued income and prepayments
10,479 
15,830 
446,244 
338,082 
Amounts falling due after more than one year
Other debtors
5,450 
5,450 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
120,958 
139,576 
Trade creditors
51,481 
2,966 
Taxes and social security
95,554 
91,725 
Other creditors
1,355 
51,369 
Loans from directors
- 
2,307 
Accruals
133,477 
124,576 
402,825 
412,519 
7
Average number of employees
During the year the average number of employees was 13 (2023: 13).
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