REGISTERED NUMBER: 04887999 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

EVOKING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr. J G Ferreira

Mr. E R Brazelle

REGISTERED OFFICE:

Ground Floor Marlborough House

298 Regents Park Road

London

N3 2SZ

REGISTERED NUMBER:

04887999 (England and Wales)

ACCOUNTANTS:

Fusion Accountancy Limited

Marlborough House

298 Regents Park Road

London

N3 2SZ

FIXED ASSETS

Investment property

4

495,001

495,001

CURRENT ASSETS

Debtors

5

4,951

6,248

Cash at bank

5,427

2,449

10,378

8,697

CREDITORS

Amounts falling due within one year

6

5,148

2,350

NET CURRENT ASSETS

5,230

6,347

TOTAL ASSETS LESS CURRENT LIABILITIES

500,231

501,348

CREDITORS

Amounts falling due after more than one year

7

622,649

586,782

NET LIABILITIES

(122,418

)

(85,434

)

CAPITAL AND RESERVES

Called up share capital

8

2

2

Revaluation reserve

9

5,974

5,974

Retained earnings

9

(128,394

)

(91,410

)

SHAREHOLDERS' FUNDS

(122,418

)

(85,434

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 25 September 2025 and were signed on its behalf by:

Mr. J G Ferreira - Director

1.	STATUTORY INFORMATION

EvoKing 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.

Turnover

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Going concern disclosure

The directors have formed a judgement at the time of approving the Annual Financial Statements, that there is a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason the directors have adopted the going concern basis in preparing the accounts.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2023

and 30 September 2024

495,001

NET BOOK VALUE

At 30 September 2024

495,001

At 30 September 2023

495,001

In the opinion of the directors, the fair value of the investment properties is considered to be £495,001 as at 30 September 2024.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

£

£

Other debtors

1,840

2,748

Prepayments

3,111

3,500

4,951

6,248

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

£

£

Trade creditors

-

672

Accruals

1,848

1,678

Deferred income

3,300

-

5,148

2,350

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.24

30.9.23

£

£

Mortgage

529,008

528,767

Other creditors

1,841

2,749

Directors' loan accounts

91,800

55,266

622,649

586,782

The mortgage lender Mortgage Express has a Mortgage Deed over the company's assets. The mortgages are secured against the specific assets to which they relate.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.24

30.9.23

value:

£

£

2

Ordinary shares

£1

2

2

9.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1 October 2023

(91,410

)

5,974

(85,436

)

Deficit for the year

(36,984

)

(36,984

)

At 30 September 2024

(128,394

)

5,974

(122,420

)

10.	RELATED PARTY DISCLOSURES

Included in other creditors due after one year is an amount due to Mr J G Ferreira of £45,896 (2023 - £28,765) and an amount due to Mr E R Brazelle of £45,904 (2023 - £26,501). These loans are unsecured and interest free with no fixed terms of repayment and thus repayable on demand.

The controlling parties are the company directors by virtue of their shareholdings.