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REGISTERED NUMBER: 09747163 (England and Wales)















Unaudited Financial Statements

for the Period 1 October 2023 to 31 December 2024

for

Evoo Health Care Ltd.
Evoo Health Care Ltd. (Registered number: 09747163)






Contents of the Financial Statements
for the Period 1 October 2023 to 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Evoo Health Care Ltd.

Company Information
for the Period 1 October 2023 to 31 December 2024







Director: Ms B Nsingo





Secretary: Ms M Sibanda





Registered office: 2 Alexandra Business Gate
Ffordd Pengam
Cardiff
South Glamorgan
CF24 2SA





Registered number: 09747163 (England and Wales)





Accountants: BYB Accountancy Ltd
Incorporated Financial Accountants
39 Cardiff Road
Llandaff
Cardiff
South Glamorgan
CF5 2DP
Page 1
Evoo Health Care Ltd. (Registered number: 09747163)

Balance Sheet
31 December 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Intangible assets 4 10,000 10,000
Tangible assets 5 125,819 49,892
135,819 59,892

Current assets
Debtors 6 934,536 329,953
Cash at bank 508,431 590,636
1,442,967 920,589
Creditors
Amounts falling due within one year 7 645,555 363,446
Net current assets 797,412 557,143
Total assets less current liabilities 933,231 617,035

Creditors
Amounts falling due after more than one
year
8
-
17,673
Net assets 933,231 599,362

Capital and reserves
Called up share capital 3 3
Retained earnings 933,228 599,359
Shareholders' funds 933,231 599,362

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 notes form part of these financial statements

Page 2 continued...
Evoo Health Care Ltd. (Registered number: 09747163)

Balance Sheet - continued
31 December 2024


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 director and authorised for issue on 24 September 2025 and were signed by:





Ms B Nsingo - Director


The notes form part of these financial statements

Page 3
Evoo Health Care Ltd. (Registered number: 09747163)

Notes to the Financial Statements
for the Period 1 October 2023 to 31 December 2024

1. STATUTORY INFORMATION

Evoo Health Care Ltd. 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.

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

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 20% on reducing balance

Taxation
Taxation for the period 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 period 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 171 (2023 - 173 ) .

Page 4 continued...
Evoo Health Care Ltd. (Registered number: 09747163)

Notes to the Financial Statements - continued
for the Period 1 October 2023 to 31 December 2024

4. INTANGIBLE FIXED ASSETS
Patents
and
licences
£   
Cost
At 1 October 2023
and 31 December 2024 10,000
Net book value
At 31 December 2024 10,000
At 30 September 2023 10,000

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
Cost
At 1 October 2023 6,474 12,698 63,174 82,346
Additions - 47,362 52,017 99,379
At 31 December 2024 6,474 60,060 115,191 181,725
Depreciation
At 1 October 2023 3,841 9,570 19,043 32,454
Charge for period 278 12,341 10,833 23,452
At 31 December 2024 4,119 21,911 29,876 55,906
Net book value
At 31 December 2024 2,355 38,149 85,315 125,819
At 30 September 2023 2,633 3,128 44,131 49,892

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 27,852 27,852
Other debtors 906,684 302,101
934,536 329,953

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts - 10,000
Taxation and social security 637,555 350,446
Other creditors 8,000 3,000
645,555 363,446

Page 5 continued...
Evoo Health Care Ltd. (Registered number: 09747163)

Notes to the Financial Statements - continued
for the Period 1 October 2023 to 31 December 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 17,673

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 December 2024 and the year ended 30 September 2023:

2024 2023
£    £   
Ms B Nsingo
Balance outstanding at start of period 185,467 185,467
Amounts advanced 329,291 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 514,758 185,467

Page 6