REGISTERED NUMBER: 11733028 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

EVOCATORS GROUP LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs R J Frickel

Mr C G Frickel

SECRETARY:

Mr C G Frickel

REGISTERED OFFICE:

Unit 4 Pool Business Park High Street

Tarvin

Chester

CH3 8JH

REGISTERED NUMBER:

11733028 (England and Wales)

ACCOUNTANTS:

Pentlands Accountants and advisors Ltd

Chartered Certified Accountants

and Registered Auditors

3 & 4 Pegasus House

Pegasus Court

Olympus Avenue

Warwick

Warwickshire

CV34 6LW

FIXED ASSETS

Intangible assets

4

4,933

9,870

Tangible assets

5

23,916

32,416

28,849

42,286

CURRENT ASSETS

Stocks

16,348

8,848

Debtors

6

109,839

61,214

Cash at bank and in hand

2,433

4,408

128,620

74,470

CREDITORS

Amounts falling due within one year

7

77,391

60,589

NET CURRENT ASSETS

51,229

13,881

TOTAL ASSETS LESS CURRENT LIABILITIES

80,078

56,167

CREDITORS

Amounts falling due after more than one year

8

(23,617

)

(39,421

)

PROVISIONS FOR LIABILITIES

(5,979

)

(6,159

)

NET ASSETS

50,482

10,587

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

50,382

10,487

SHAREHOLDERS' FUNDS

50,482

10,587

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 29 September 2025 and were signed on its behalf by:

Mr C G Frickel - Director

1.	STATUTORY INFORMATION

Evocators Group 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of six years.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

29,624

AMORTISATION

At 1 January 2024

19,754

Charge for year

4,937

At 31 December 2024

24,691

NET BOOK VALUE

At 31 December 2024

4,933

At 31 December 2023

9,870

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2024

14,303

7,772

35,074

9,635

66,784

Additions

232

-

-

1,598

1,830

At 31 December 2024

14,535

7,772

35,074

11,233

68,614

DEPRECIATION

At 1 January 2024

13,432

6,151

9,865

4,920

34,368

Charge for year

829

1,621

6,302

1,578

10,330

At 31 December 2024

14,261

7,772

16,167

6,498

44,698

NET BOOK VALUE

At 31 December 2024

274

-

18,907

4,735

23,916

At 31 December 2023

871

1,621

25,209

4,715

32,416

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

1,010

3,785

Other debtors

108,829

57,429

109,839

61,214

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

10,364

12,061

Hire purchase contracts

5,407

5,152

Taxation and social security

48,731

31,400

Other creditors

12,889

11,976

77,391

60,589

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

4,409

14,806

Hire purchase contracts

19,208

24,615

23,617

39,421

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2024 and 31 December 2023:

2024

2023

£

£

Mr C G Frickel

Balance outstanding at start of year

21,043

19,736

Amounts advanced

57,566

35,940

Amounts repaid

(37,567

)

(34,633

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

41,042

21,043

Mrs R J Frickel

Balance outstanding at start of year

24,541

11,604

Amounts advanced

55,994

53,072

Amounts repaid

(31,603

)

(40,135

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

48,932

24,541

10.	ULTIMATE CONTROLLING PARTY

The company is controlled by the directors.