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Company Registration No. 13016682 (England and Wales)
Even Bttr Ltd Unaudited accounts for the year ended 30 December 2024
Even Bttr Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Even Bttr Ltd Company Information for the year ended 30 December 2024
Directors
C N Johns D S Smith G R Seddon
Company Number
13016682 (England and Wales)
Registered Office
3rd Floor 86-90 Paul Street London EC2A 4NE
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Even Bttr Ltd Statement of financial position as at 30 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
7,119 
9,485 
Current assets
Debtors
5
431,790 
840,812 
Cash at bank and in hand
41,912 
49,984 
473,702 
890,796 
Creditors: amounts falling due within one year
6
(73,977)
(645,202)
Net current assets
399,725 
245,594 
Net assets
406,844 
255,079 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
405,844 
254,079 
Shareholders' funds
406,844 
255,079 
For the year ending 30 December 2024 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 10 September 2025 and were signed on its behalf by
C N Johns Director Company Registration No. 13016682
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Even Bttr Ltd Notes to the Accounts for the year ended 30 December 2024
1
Statutory information
Even Bttr Ltd is a private company, limited by shares, registered in England and Wales, registration number 13016682. The registered office is 3rd Floor, 86-90 Paul Street, London, EC2A 4NE.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
4 years straight line
Computer equipment
3 years straight line
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.
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Even Bttr Ltd Notes to the Accounts for the year ended 30 December 2024
Judgements in applying accounting policies and key sources of estimation uncertainty
The preparation of financial statements in compliance with FRS 102 Section 1A requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies. In preparing these financial statements, the directors have made the following judgements: Determine whether there are indicators of impairment of the company's tangible fixed assets. Factors taken into consideration in reaching such a decision include the economic viability and expected future financial performance of the asset and where it is a component of a larger cash-generating unit, the viability and expected future performance of that unit. Other key sources of estimation uncertainty: Tangible fixed assets (note 4) Tangible fixed assets are depreciated over their useful lives taking into account residual values, where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending on a number of factors. In re-assessing asset lives, factors such as technological innovation, product life cycles and maintenance programmes are taken into account. Residual value assessments consider issues such as future market conditions, the remaining life of the asset and projected disposal values.
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 31 December 2023
5,053 
6,601 
11,654 
Additions
391 
1,597 
1,988 
Disposals
- 
(916)
(916)
At 30 December 2024
5,444 
7,282 
12,726 
Depreciation
At 31 December 2023
1,340 
829 
2,169 
Charge for the year
1,344 
2,425 
3,769 
On disposals
- 
(331)
(331)
At 30 December 2024
2,684 
2,923 
5,607 
Net book value
At 30 December 2024
2,760 
4,359 
7,119 
At 30 December 2023
3,713 
5,772 
9,485 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
2,751 
96,738 
Trade debtors
375,543 
529,371 
Accrued income and prepayments
1,071 
- 
Other debtors
52,425 
214,703 
431,790 
840,812 
- 6 -
Even Bttr Ltd Notes to the Accounts for the year ended 30 December 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
1,200 
618,702 
Taxes and social security
72,005 
26,500 
Other creditors
772 
- 
73,977 
645,202 
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
C N Johns
Director's loan account
- 
208,614 
177,075 
31,539 
- 
208,614 
177,075 
31,539 
8
Average number of employees
During the year the average number of employees was 4 (2023: 4).
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