Acorah Software Products - Accounts Production 16.4.675 false true 31 August 2024 1 September 2023 false 1 September 2024 31 March 2025 31 March 2025 14271382 Mr Tariq Muhammad Mr Martin Vincent iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14271382 2024-08-31 14271382 2025-03-31 14271382 2024-09-01 2025-03-31 14271382 frs-core:CurrentFinancialInstruments 2025-03-31 14271382 frs-core:Non-currentFinancialInstruments 2025-03-31 14271382 frs-core:ShareCapital 2025-03-31 14271382 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 14271382 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-03-31 14271382 frs-bus:FilletedAccounts 2024-09-01 2025-03-31 14271382 frs-bus:SmallEntities 2024-09-01 2025-03-31 14271382 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-03-31 14271382 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-03-31 14271382 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-08-31 14271382 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-03-31 14271382 frs-bus:Director1 2024-09-01 2025-03-31 14271382 frs-bus:CompanySecretary1 2024-09-01 2025-03-31 14271382 frs-countries:EnglandWales 2024-09-01 2025-03-31 14271382 2023-08-31 14271382 2024-08-31 14271382 2023-09-01 2024-08-31 14271382 frs-core:CurrentFinancialInstruments 2024-08-31 14271382 frs-core:Non-currentFinancialInstruments 2024-08-31 14271382 frs-core:ShareCapital 2024-08-31 14271382 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 14271382 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-08-31
Registered number: 14271382
Evergreen Blue Ltd
Unaudited Financial Statements
For the Period 1 September 2024 to 31 March 2025
Fifty Five Financial Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14271382
31 March 2025 31 August 2024
as restated
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 997,497 997,497
997,497 997,497
CURRENT ASSETS
Stocks 5 307,009 207,528
Debtors 6 83,578 40,903
Cash at bank and in hand 24,803 11,823
415,390 260,254
Creditors: Amounts Falling Due Within One Year 7 (314,723 ) (125,601 )
NET CURRENT ASSETS (LIABILITIES) 100,667 134,653
TOTAL ASSETS LESS CURRENT LIABILITIES 1,098,164 1,132,150
Creditors: Amounts Falling Due After More Than One Year 8 (1,173,376 ) (1,173,376 )
NET LIABILITIES (75,212 ) (41,226 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Fair value reserve 10 20,536 20,536
Profit and Loss Account (95,848 ) (61,862 )
SHAREHOLDERS' FUNDS (75,212) (41,226)
Page 1
Page 2
For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Tariq Muhammad
Director
06/08/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Evergreen Blue Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14271382 . The registered office is C/O Invatech Health Ltd Knitwear House, Unit 3, Redding Road, Bristol, BS5 6FW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2024: NIL)
- -
4. Investment Property
31 March 2025
£
Fair Value
As at 1 September 2024 and 31 March 2025 997,497
5. Stocks
31 March 2025 31 August 2024
as restated
£ £
Work in progress 307,009 207,528
Page 3
Page 4
6. Debtors
31 March 2025 31 August 2024
as restated
£ £
Due within one year
Trade debtors - 3,000
Prepayments and accrued income 408 980
Other debtors 82,247 36,923
VAT 923 -
83,578 40,903
7. Creditors: Amounts Falling Due Within One Year
31 March 2025 31 August 2024
as restated
£ £
Trade creditors 2,817 127
VAT - 869
Other creditors 212,425 124,542
Accruals and deferred income 99,481 63
314,723 125,601
8. Creditors: Amounts Falling Due After More Than One Year
31 March 2025 31 August 2024
as restated
£ £
Other creditors 1,173,376 1,173,376
9. Share Capital
31 March 2025 31 August 2024
as restated
£ £
Allotted, Called up and fully paid 100 100
10. Reserves
Fair Value Reserve
£
As at 1 September 2024 20,536
As at 31 March 2025 20,536
11. Related Party Transactions
At the balance sheet date, the amount owed to directors was £1,173,376 (2024 : 1,173,376)
At the balance sheet date, the amount due to Invatech Health Ltd, a company under the control of Mr Tariq Muhammad,  was £212,424.88. (2024:124,542)
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