1 January 2024 false No description of principal activity Taxfiler 2024.6 11015098business:PrivateLimitedCompanyLtd2024-01-012024-12-31 110150982023-12-31 110150982024-01-012024-12-31 11015098business:AuditExemptWithAccountantsReport2024-01-012024-12-31 11015098business:FilletedAccounts2024-01-012024-12-31 110150982024-12-31 11015098business:Director12024-01-012024-12-31 11015098business:Director22024-01-012024-12-31 11015098business:Director32024-01-012024-12-31 11015098business:RegisteredOffice2024-01-012024-12-31 110150982023-12-31 11015098core:WithinOneYear2024-12-31 11015098core:WithinOneYear2023-12-31 11015098core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 11015098core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 11015098core:SharePremiumcore:PreviouslyStatedAmount2024-12-31 11015098core:SharePremiumcore:PreviouslyStatedAmount2023-12-31 11015098core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 11015098core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 11015098core:PreviouslyStatedAmount2024-12-31 11015098core:PreviouslyStatedAmount2023-12-31 11015098business:SmallEntities2024-01-012024-12-31 11015098countries:EnglandWales2024-01-012024-12-31 11015098core:FurnitureFittings2024-01-012024-12-31 11015098core:ComputerEquipment2024-01-012024-12-31 11015098core:FurnitureFittings2023-12-31 11015098core:ComputerEquipment2023-12-31 11015098core:FurnitureFittings2024-12-31 11015098core:ComputerEquipment2024-12-31 11015098core:DisposalsRepaymentsInvestments2024-12-31 110150982023-01-012023-12-31 iso4217:GBP xbrli:pure
Company Registration No. 11015098 (England and Wales)
Covarius Group Limited Unaudited accounts for the year ended 31 December 2024
Covarius Group Limited Unaudited accounts Contents
Page
- 2 -
Covarius Group Limited Company Information for the year ended 31 December 2024
Directors
Gareth List Andrew Marshall James Bateman
Company Number
11015098 (England and Wales)
Registered Office
71-75 Shelton Street London WC2H 9JQ
Accountants
Multiply Accountancy Limited 71-75 Shelton Street London WC2H 9JQ
- 3 -
Covarius Group Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
45,671 
48,957 
Investments
127,639 
127,640 
173,310 
176,597 
Current assets
Debtors
3,214,468 
2,178,849 
Cash at bank and in hand
1,544 
3,493 
3,216,012 
2,182,342 
Creditors: amounts falling due within one year
(756,592)
(656,710)
Net current assets
2,459,420 
1,525,632 
Total assets less current liabilities
2,632,730 
1,702,229 
Provisions for liabilities
Deferred tax
(8,678)
(12,237)
Net assets
2,624,052 
1,689,992 
Capital and reserves
Called up share capital
339 
333 
Share premium
114,695 
89,201 
Profit and loss account
2,509,018 
1,600,458 
Shareholders' funds
2,624,052 
1,689,992 
For the year ending 31 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 19 September 2025 and were signed on its behalf by
Gareth List Director Company Registration No. 11015098
- 4 -
Covarius Group Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Covarius Group Limited is a private company, limited by shares, registered in England and Wales, registration number 11015098. The registered office is 71-75 Shelton Street, London, WC2H 9JQ.
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
25% Reducing Balance
Computer equipment
25% Reducing Balance
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.
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2024
22,741 
68,694 
91,435 
Additions
- 
10,343 
10,343 
At 31 December 2024
22,741 
79,037 
101,778 
Depreciation
At 1 January 2024
11,997 
30,481 
42,478 
Charge for the year
2,686 
10,943 
13,629 
At 31 December 2024
14,683 
41,424 
56,107 
Net book value
At 31 December 2024
8,058 
37,613 
45,671 
At 31 December 2023
10,744 
38,213 
48,957 
- 5 -
Covarius Group Limited Notes to the Accounts for the year ended 31 December 2024
5
Investments
Subsidiary undertakings 
£ 
Valuation at 1 January 2024
127,640 
Disposals
(1)
Valuation at 31 December 2024
127,639 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
8,759 
- 
Amounts due from group undertakings etc.
471,211 
2,090,485 
Accrued income and prepayments
9,224 
16,147 
Other debtors
2,725,274 
72,217 
3,214,468 
2,178,849 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
16,689 
7,437 
Amounts owed to group undertakings and other participating interests
680,637 
632,911 
Taxes and social security
50,288 
12,337 
Other creditors
5,978 
2,877 
Accruals
3,000 
1,148 
756,592 
656,710 
8
Transactions with related parties
The balance at 31 December 2024 owed by Uniun Technology Ltd, is £2,410,874.
9
Average number of employees
During the year the average number of employees was 0 (2023: 0).
- 6 -