Even Arena Ltd Accounts






Even Arena Ltd

	Company No. 12998171
		Information for Filing with The Registrar
		31 May 2025

The Director presents his report and the accounts for the year ended 31 May 2025.

Principal activities
The principal activity of the company during the year under review was . Information technology consultancy activities, Management consultancy activities other than financial management and Human resources provision and management of human resources functions.




Director

The Director who served at any time during the year was as follows:

R. Vasu









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

R. Vasu
Director
05 September 2025

at	31 May 2025
Company No.		12998171	Notes	2025	2024
				£	£
Fixed assets



	Investments		4	14,000	14,000
				14,000	14,000
Current assets

	Debtors		5	-	435,582
	Investments		6	175,017	175,017
	Cash at bank and in hand			102,383	322
				277,400	610,921
Creditors: Amount falling due within one year			7	(20,669)	(35,456)
Net current assets				256,731	575,465
Total assets less current liabilities				270,731	589,465
Creditors: Amounts falling due after more than one year			8	(5,243,622)	(5,426,187)



Net liabilities				(4,972,891)	(4,836,722)

Capital and reserves
	Called up share capital			300,000	300,000



	Profit and loss account		10	(5,272,891)	(5,136,722)

Total equity				(4,972,891)	(4,836,722)



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 05 September 2025 and signed on its behalf by:
R. Vasu
Director
05 September 2025

for the year ended 31 May 2025

General information

Even Arena Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 12998171

Its registered office is:

Unit113i North East Business

And Innovation Center,

Sunderland Enterprise Park

Durham, England

SR5 2TA

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Research and development costs

Expenditure on research and development is written off in the year it is incurred unless it meets the criteria to allow it to be capitalised. Costs of research are always written off in the year in which they are incurred. Where development costs are recognised as an asset, they are amortised over the period expected to benefit from them. Amortisation of the capitalised costs begins once the developed product comes into use, typically at rate of 33.33% straight line.

Taxation

Income tax expense represents the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	1	4

4	Investments
			Other investments	Total
			£	£
		Cost or valuation
		At 1 June 2024	14,000	14,000



		At 31 May 2025	14,000	14,000
		Provisions/Impairment





		Net book values
		At 31 May 2025	14,000	14,000
		At 31 May 2024	14,000	14,000

5	Debtors
			2025	2024
			£	£






		Other debtors	-	435,582

			-	435,582

6	Current asset investments
			2025	2024
			£	£

		Unlisted investments	175,017	175,017
			175,017	175,017

7	Creditors:
		amounts falling due within one year
			2025	2024
			£	£






		Taxes and social security	19,874	35,456


		Accruals and deferred income	795	-
			20,669	35,456

8	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£






		Other creditors	5,243,622	5,426,187

			5,243,622	5,426,187

Share Capital

600 ordinary shares of £500.00 each were called up and fully paid.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.