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EVENING UK INVESTMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Evening UK Investment Limited is a private company, limited by share capital and incorporated in England and Wales. The Company's registered office and principal place of business is Ground Floor, 45 Pall Mall, London, SW1Y 5JG.
2.Accounting policies
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Basis of preparation of financial statements
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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.
During the comparative period the Company's year end was extended from 31 October 2023 to 31 December 2023. Therefore, in these financial statements the Company's comparative reporting period was for a 14 month period from 19 October 2022 to 31 December 2023. The current reporting period is for a 12 month period only.
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Cash and cash equivalents
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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.
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The average monthly number of employees, including directors, during the period was 2 (2023 - 2).
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