REGISTERED NUMBER: 03521768 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024

FOR

EVENLODE PARTNERS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss A E Cecil

W D Mackinnon

N K Ritchie

REGISTERED OFFICE:

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

REGISTERED NUMBER:

03521768 (England and Wales)

ACCOUNTANTS:

Martin and Company

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

148

360

Investments

6

1,737,798

1,591,296

1,737,946

1,591,656

CURRENT ASSETS

Debtors

7

12,486

86,199

Cash at bank and in hand

356,825

297,506

369,311

383,705

CREDITORS

Amounts falling due within one year

8

10,130

4,334

NET CURRENT ASSETS

359,181

379,371

TOTAL ASSETS LESS CURRENT LIABILITIES

2,097,127

1,971,027

PROVISIONS FOR LIABILITIES

16,160

-

NET ASSETS

2,080,967

1,971,027

CAPITAL AND RESERVES

Called up share capital

100

100

Unrealised reserves

48,479

-

Retained earnings

2,032,388

1,970,927

2,080,967

1,971,027

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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.

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 10th September 2025 and were signed on its behalf by:

Miss A E Cecil - Director

1.	STATUTORY INFORMATION

Evenlode Partners 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets relate to computer software and are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software includes an impairment loss in full, recognised in the Income Statement in previous years, following an assessment indicating the recoverable amount was less than carrying value.

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.

Computer equipment

-

33% on cost

Investments in associates

Investments in associate undertakings are recognised at cost.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Fixed asset investments

Listed and unlisted fixed asset investments are held at fair value through profit and loss. Where fair value cannot be measured reliably, unlisted investments are held at cost less impairment.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1st January 2024

and 31st December 2024

31,000

AMORTISATION

At 1st January 2024

and 31st December 2024

31,000

NET BOOK VALUE

At 31st December 2024

-

At 31st December 2023

-

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1st January 2024

and 31st December 2024

2,167

DEPRECIATION

At 1st January 2024

1,807

Charge for year

212

At 31st December 2024

2,019

NET BOOK VALUE

At 31st December 2024

148

At 31st December 2023

360

6.	FIXED ASSET INVESTMENTS

2024

2023

£

£

Participating interests

1,021

1,021

Loans to undertakings in which the company has a participating interest

16,740

16,740

Other investments not loans

1,720,037

1,573,535

1,737,798

1,591,296

Additional information is as follows:

Interest

in

Other

associate

investments

Totals

£

£

£

COST OR VALUATION

At 1st January 2024

1,021

1,573,535

1,574,556

Additions

-

15,536

15,536

Revaluations

-

130,966

130,966

At 31st December 2024

1,021

1,720,037

1,721,058

NET BOOK VALUE

At 31st December 2024

1,021

1,720,037

1,721,058

At 31st December 2023

1,021

1,573,535

1,574,556

Cost or valuation at 31st December 2024 is represented by:

Interest

in

Other

associate

investments

Totals

£

£

£

Valuation in 2021

-

163,031

163,031

Valuation in 2022

-

84,575

84,575

Valuation in 2023

-

(313,933

)

(313,933

)

Valuation in 2024

-

130,966

130,966

Cost

1,021

1,655,398

1,656,419

1,021

1,720,037

1,721,058

Loans to

associates

£

At 1st January 2024

and 31st December 2024

16,740

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Other debtors

12,486

86,199

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Other creditors

10,130

4,334

9.	RELATED PARTY DISCLOSURES

At the balance sheet date the company was owed £16,740 (2023: £16,740) by a connected company. The loan is interest free and repayable on demand.