Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 06179421 Mr Anthony Christopher Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06179421 2024-03-31 06179421 2025-03-31 06179421 2024-04-01 2025-03-31 06179421 frs-core:CurrentFinancialInstruments 2025-03-31 06179421 frs-core:Non-currentFinancialInstruments 2025-03-31 06179421 frs-core:ComputerEquipment 2025-03-31 06179421 frs-core:ComputerEquipment 2024-04-01 2025-03-31 06179421 frs-core:ComputerEquipment 2024-03-31 06179421 frs-core:PlantMachinery 2025-03-31 06179421 frs-core:PlantMachinery 2024-04-01 2025-03-31 06179421 frs-core:PlantMachinery 2024-03-31 06179421 frs-core:ShareCapital 2025-03-31 06179421 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06179421 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06179421 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 06179421 frs-bus:SmallEntities 2024-04-01 2025-03-31 06179421 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06179421 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06179421 frs-bus:Director1 2024-04-01 2025-03-31 06179421 frs-core:CurrentFinancialInstruments 1 2025-03-31 06179421 frs-countries:EnglandWales 2024-04-01 2025-03-31 06179421 2023-03-31 06179421 2024-03-31 06179421 2023-04-01 2024-03-31 06179421 frs-core:CurrentFinancialInstruments 2024-03-31 06179421 frs-core:Non-currentFinancialInstruments 2024-03-31 06179421 frs-core:ShareCapital 2024-03-31 06179421 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 06179421 frs-core:CurrentFinancialInstruments 1 2024-03-31
Registered number: 06179421
Evo Art Limited
Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 06179421
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,412 5,754
2,412 5,754
CURRENT ASSETS
Debtors 5 463 11,442
Cash at bank and in hand 74,078 58,887
74,541 70,329
Creditors: Amounts Falling Due Within One Year 6 (20,217 ) (47,724 )
NET CURRENT ASSETS (LIABILITIES) 54,324 22,605
TOTAL ASSETS LESS CURRENT LIABILITIES 56,736 28,359
Creditors: Amounts Falling Due After More Than One Year 7 (2,444 ) (4,484 )
NET ASSETS 54,292 23,875
CAPITAL AND RESERVES
Called up share capital 8 200 200
Profit and Loss Account 54,092 23,675
SHAREHOLDERS' FUNDS 54,292 23,875
Page 1
Page 2
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Anthony Christopher Jones
Director
15/12/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Evo Art Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06179421 . The registered office is 36 Scotts Road, Bromley, England, BR1 3QD.
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 33% Straight line
Computer Equipment 33% Straight line
3. Average Number of Employees
Average number of employees, including director, during the year were 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 40,084 3,509 43,593
As at 31 March 2025 40,084 3,509 43,593
Depreciation
As at 1 April 2024 35,550 2,289 37,839
Provided during the period 2,562 780 3,342
As at 31 March 2025 38,112 3,069 41,181
Net Book Value
As at 31 March 2025 1,972 440 2,412
As at 1 April 2024 4,534 1,220 5,754
Page 3
Page 4
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 463 11,192
Other debtors - 250
463 11,442
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 3,074 4,524
Bank loans and overdrafts 242 3,246
Corporation tax 9,092 10,272
VAT 5,037 5,510
Accruals 1,971 1,971
Director's loan account 801 22,201
20,217 47,724
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 2,444 4,484
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 200
Page 4