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REGISTERED NUMBER: 13607030 (England and Wales)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 SEPTEMBER 2024

FOR

EVELINA'S LAB LTD

EVELINA'S LAB LTD (REGISTERED NUMBER: 13607030)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


EVELINA'S LAB LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTOR: Miss E Ogorzalek





REGISTERED OFFICE: 5 Jardine House
Bessborough Road
Harrow
Middlesex
HA1 3EX





REGISTERED NUMBER: 13607030 (England and Wales)





ACCOUNTANTS: David Simon Limited
Chartered Certified Accountants
5 Jardine House
Harrovian Business Village
Bessborough Road
Harrow
Middlesex
HA1 3EX

EVELINA'S LAB LTD (REGISTERED NUMBER: 13607030)

STATEMENT OF FINANCIAL POSITION
30 SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 800 1,200
Tangible assets 5 16,259 13,164
17,059 14,364

CURRENT ASSETS
Stocks 2,360 1,987
Debtors 6 37,717 33,509
Cash at bank and in hand 131,985 128,153
172,062 163,649
CREDITORS
Amounts falling due within one year 7 101,540 129,583
NET CURRENT ASSETS 70,522 34,066
TOTAL ASSETS LESS CURRENT
LIABILITIES

87,581

48,430

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 87,481 48,330
SHAREHOLDERS' FUNDS 87,581 48,430

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 25 June 2025 and were signed by:





Miss E Ogorzalek - Director


EVELINA'S LAB LTD (REGISTERED NUMBER: 13607030)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

Evelina's Lab Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website costs are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance and 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

EVELINA'S LAB LTD (REGISTERED NUMBER: 13607030)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 October 2023
and 30 September 2024 2,000
AMORTISATION
At 1 October 2023 800
Charge for year 400
At 30 September 2024 1,200
NET BOOK VALUE
At 30 September 2024 800
At 30 September 2023 1,200

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 23,425
Additions 8,667
At 30 September 2024 32,092
DEPRECIATION
At 1 October 2023 10,261
Charge for year 5,572
At 30 September 2024 15,833
NET BOOK VALUE
At 30 September 2024 16,259
At 30 September 2023 13,164

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 35,923 31,264
Other debtors 1,794 2,245
37,717 33,509

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 1,867 1,111
Taxation and social security 25,078 23,594
Other creditors 74,595 104,878
101,540 129,583

EVELINA'S LAB LTD (REGISTERED NUMBER: 13607030)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

8. RELATED PARTY DISCLOSURES

Included in other creditors is an amount of £6,697 (2023: £17,823) due to a company in which the director has an interest.