Acorah Software Products - Accounts Production 16.6.920 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 10873702 Mr Marius Andrijauskas Mrs Vaida Tamkiene Mr Andrius Tamkus iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10873702 2024-07-31 10873702 2025-07-31 10873702 2024-08-01 2025-07-31 10873702 frs-core:CurrentFinancialInstruments 2025-07-31 10873702 frs-core:Non-currentFinancialInstruments 2025-07-31 10873702 frs-core:BetweenOneFiveYears 2025-07-31 10873702 frs-core:MotorVehicles 2025-07-31 10873702 frs-core:MotorVehicles 2024-08-01 2025-07-31 10873702 frs-core:MotorVehicles 2024-07-31 10873702 frs-core:PlantMachinery 2025-07-31 10873702 frs-core:PlantMachinery 2024-08-01 2025-07-31 10873702 frs-core:PlantMachinery 2024-07-31 10873702 frs-core:WithinOneYear 2025-07-31 10873702 frs-core:ShareCapital 2025-07-31 10873702 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 10873702 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 10873702 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 10873702 frs-bus:SmallEntities 2024-08-01 2025-07-31 10873702 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 10873702 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 10873702 frs-bus:Director1 2024-08-01 2025-07-31 10873702 frs-bus:Director1 2024-07-31 10873702 frs-bus:Director1 2025-07-31 10873702 frs-bus:Director2 2024-08-01 2025-07-31 10873702 frs-bus:Director2 2024-07-31 10873702 frs-bus:Director2 2025-07-31 10873702 frs-bus:Director3 2024-08-01 2025-07-31 10873702 frs-bus:Director3 2024-07-31 10873702 frs-bus:Director3 2025-07-31 10873702 frs-core:CurrentFinancialInstruments 1 2025-07-31 10873702 frs-core:CurrentFinancialInstruments 2 2025-07-31 10873702 frs-countries:EnglandWales 2024-08-01 2025-07-31 10873702 2023-07-31 10873702 2024-07-31 10873702 2023-08-01 2024-07-31 10873702 frs-core:CurrentFinancialInstruments 2024-07-31 10873702 frs-core:Non-currentFinancialInstruments 2024-07-31 10873702 frs-core:BetweenOneFiveYears 2024-07-31 10873702 frs-core:WithinOneYear 2024-07-31 10873702 frs-core:ShareCapital 2024-07-31 10873702 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 10873702 frs-core:CurrentFinancialInstruments 1 2024-07-31 10873702 frs-core:CurrentFinancialInstruments 2 2024-07-31
Registered number: 10873702
Evo-Tec Installation Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Artema Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10873702
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 50,399 66,297
50,399 66,297
CURRENT ASSETS
Stocks 5 63,906 37,106
Debtors 6 171,316 104,097
Cash at bank and in hand 26,748 5,516
261,970 146,719
Creditors: Amounts Falling Due Within One Year 7 (286,282 ) (256,468 )
NET CURRENT ASSETS (LIABILITIES) (24,312 ) (109,749 )
TOTAL ASSETS LESS CURRENT LIABILITIES 26,087 (43,452 )
Creditors: Amounts Falling Due After More Than One Year 8 (17,951 ) (46,508 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,956 ) (11,635 )
NET ASSETS/(LIABILITIES) 180 (101,595 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 80 (101,695 )
SHAREHOLDERS' FUNDS 180 (101,595)
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For the year ending 31 July 2025 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Andrius Tamkus
Director
17/11/2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Evo-Tec Installation Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10873702 . The registered office is Unit 2 Deans Farm, Stratford Sub Castle, Salisbury, SP1 3YP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing balance method
Motor Vehicles 25% Reducing balance method
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2024: 12)
18 12
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 August 2024 9,605 99,779 109,384
Additions 677 - 677
As at 31 July 2025 10,282 99,779 110,061
Depreciation
As at 1 August 2024 6,130 36,957 43,087
Provided during the period 869 15,706 16,575
As at 31 July 2025 6,999 52,663 59,662
Net Book Value
As at 31 July 2025 3,283 47,116 50,399
As at 1 August 2024 3,475 62,822 66,297
5. Stocks
2025 2024
£ £
Stock 63,906 37,106
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 41,186 46,957
Prepayments and accrued income - 4,280
Other debtors 1,554 1,500
Directors' loan accounts 128,576 51,360
171,316 104,097
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 111,642 55,027
Trade creditors 105,737 136,268
Bank loans and overdrafts 8,315 10,000
Corporation tax 5,972 8,806
Other taxes and social security 5,548 4,181
VAT 34,482 16,423
Credit Card 11,576 23,303
Pension creditors 1,260 960
Accruals and deferred income 1,750 1,500
286,282 256,468
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 17,951 38,178
Bank loans - 8,330
17,951 46,508
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 111,642 55,027
Later than one year and not later than five years 17,951 38,178
129,593 93,205
129,593 93,205
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 August 2024 Amounts advanced Amounts repaid Amounts written off As at 31 July 2025
£ £ £ £ £
Mr Marius Andrijauskas 20,837 55,072 20,837 - 55,072
Mrs Vaida Tamkiene 7,469 24,654 7,469 - 24,654
Mr Andrius Tamkus 23,054 48,850 23,054 - 48,850
The above loan is unsecured, interest free and repayable on demand.
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