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REGISTERED NUMBER: 12931401 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024

FOR

E-VAN GURU LIMITED

E-VAN GURU LIMITED (REGISTERED NUMBER: 12931401)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 October 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 3


E-VAN GURU LIMITED

COMPANY INFORMATION
for the Year Ended 31 October 2024







DIRECTORS: B E Bachelor
Mrs E L Bachelor
P D Bachelor
Mrs G Bachelor





REGISTERED OFFICE: Norbury House
Horsebrook
Brewood
Stafford
Staffordshire
ST19 9LT





REGISTERED NUMBER: 12931401 (England and Wales)





ACCOUNTANTS: Wright & Co Partnership Limited
Chartered Accountants
The Squires
5 Walsall Street
Wednesbury
West Midlands
WS10 9BZ

E-VAN GURU LIMITED (REGISTERED NUMBER: 12931401)

ABRIDGED BALANCE SHEET
31 October 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 105,166 61,367
105,166 61,367

CURRENT ASSETS
Stocks 178,510 -
Debtors 53,473 17,119
Cash at bank 129,401 130,958
361,384 148,077
CREDITORS
Amounts falling due within one year 349,016 116,143
NET CURRENT ASSETS 12,368 31,934
TOTAL ASSETS LESS CURRENT
LIABILITIES

117,534

93,301

CREDITORS
Amounts falling due after more than one year 76,534 21,022
NET ASSETS 41,000 72,279

CAPITAL AND RESERVES
Called up share capital 104 104
Retained earnings 40,896 72,175
SHAREHOLDERS' FUNDS 41,000 72,279

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 October 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 July 2025 and were signed on its behalf by:



B E Bachelor - Director


E-VAN GURU LIMITED (REGISTERED NUMBER: 12931401)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

E-Van Guru Limited 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.

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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of three years.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on cost, 20% on reducing balance, 15% on cost and 15% on reducing balance

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

E-VAN GURU LIMITED (REGISTERED NUMBER: 12931401)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 October 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 November 2023
and 31 October 2024 12,000
AMORTISATION
At 1 November 2023
and 31 October 2024 12,000
NET BOOK VALUE

At 31 October 2024 -
At 31 October 2023 -

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 November 2023 84,844
Additions 107,706
Disposals (40,050 )
At 31 October 2024 152,500
DEPRECIATION
At 1 November 2023 23,477
Charge for year 31,867
Eliminated on disposal (8,010 )
At 31 October 2024 47,334
NET BOOK VALUE
At 31 October 2024 105,166
At 31 October 2023 61,367

E-VAN GURU LIMITED (REGISTERED NUMBER: 12931401)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 October 2024

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals
£   
COST
At 1 November 2023 45,350
Additions 102,137
Disposals (40,050 )
At 31 October 2024 107,437
DEPRECIATION
At 1 November 2023 9,070
Charge for year 25,534
Eliminated on disposal (8,010 )
At 31 October 2024 26,594
NET BOOK VALUE
At 31 October 2024 80,843
At 31 October 2023 36,280