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REGISTERED NUMBER: 08711951 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2024

for

EVS International Sales Limited

EVS International Sales Limited (Registered number: 08711951)






Contents of the Financial Statements
for the Year Ended 31 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 7

EVS International Sales Limited

Company Information
for the Year Ended 31 October 2024







DIRECTOR: S G Norman





SECRETARY:





REGISTERED OFFICE: Unit 17 Broadfield Park
Seaview Road
Cowes
Isle of Wight
PO31 7US





REGISTERED NUMBER: 08711951 (England and Wales)





ACCOUNTANTS: C J Roberts & Partners Limited
160 Elliott Street
Tyldesley
Lancashire
M29 8DS

EVS International Sales Limited (Registered number: 08711951)

Balance Sheet
31 October 2024

31.10.24 31.10.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 14,334
Tangible assets 5 1,719 2,886
1,719 17,220

CURRENT ASSETS
Stocks 400,000 185,000
Debtors 6 507,656 344,890
Cash at bank and in hand 378 33,382
908,034 563,272
CREDITORS
Amounts falling due within one year 7 631,885 339,533
NET CURRENT ASSETS 276,149 223,739
TOTAL ASSETS LESS CURRENT
LIABILITIES

277,868

240,959

CREDITORS
Amounts falling due after more than one
year

8

(58,373

)

(15,185

)

PROVISIONS FOR LIABILITIES (172 ) (289 )
NET ASSETS 219,323 225,485

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 219,223 225,385
SHAREHOLDERS' FUNDS 219,323 225,485

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 director acknowledges his 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.

EVS International Sales Limited (Registered number: 08711951)

Balance Sheet - continued
31 October 2024


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 28 July 2025 and were signed by:





S G Norman - Director


EVS International Sales Limited (Registered number: 08711951)

Notes to the Financial Statements
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

EVS International Sales 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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 2014, is being amortised evenly over its estimated useful life of ten 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 the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 25% 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.


EVS International Sales Limited (Registered number: 08711951)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

2. ACCOUNTING POLICIES - continued
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.

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 4 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2023
and 31 October 2024 143,296
AMORTISATION
At 1 November 2023 128,962
Amortisation for year 14,334
At 31 October 2024 143,296
NET BOOK VALUE
At 31 October 2024 -
At 31 October 2023 14,334

EVS International Sales Limited (Registered number: 08711951)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 November 2023 5,312 8,436 13,748
Additions 452 - 452
At 31 October 2024 5,764 8,436 14,200
DEPRECIATION
At 1 November 2023 4,557 6,305 10,862
Charge for year 302 1,317 1,619
At 31 October 2024 4,859 7,622 12,481
NET BOOK VALUE
At 31 October 2024 905 814 1,719
At 31 October 2023 755 2,131 2,886

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade debtors 500,681 332,960
Other debtors 6,975 11,930
507,656 344,890

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Bank loans and overdrafts 65,112 26,445
Trade creditors 381,406 241,325
Taxation and social security 8,358 16,575
Other creditors 177,009 55,188
631,885 339,533

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.10.24 31.10.23
£    £   
Bank loans 58,373 15,185

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S G Norman.

Chartered Certified Accountants' Report to the Director
on the Unaudited Financial Statements of
EVS International Sales Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of EVS International Sales Limited for the year ended 31 October 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of EVS International Sales Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of EVS International Sales Limited and state those matters that we have agreed to state to the director of EVS International Sales Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that EVS International Sales Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of EVS International Sales Limited. You consider that EVS International Sales Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of EVS International Sales Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






C J Roberts & Partners Limited
160 Elliott Street
Tyldesley
Lancashire
M29 8DS


28 July 2025