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Registered number: 03728069
Evidence Based Marketing Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Behegan Lynes
Accountancy & Taxation Advisers
Bank Chambers
Brook Street
Bishops Waltham
Hampshire
SO32 1AX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03728069
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 22,549 26,528
22,549 26,528
CURRENT ASSETS
Debtors 5 434,266 493,131
Cash at bank and in hand 61,059 15,257
495,325 508,388
Creditors: Amounts Falling Due Within One Year 6 (412,332 ) (450,243 )
NET CURRENT ASSETS (LIABILITIES) 82,993 58,145
TOTAL ASSETS LESS CURRENT LIABILITIES 105,542 84,673
Creditors: Amounts Falling Due After More Than One Year 7 - (26,516 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,637 ) (6,632 )
NET ASSETS 99,905 51,525
CAPITAL AND RESERVES
Called up share capital 10 106 106
Share premium account 49,994 49,994
Profit and Loss Account 49,805 1,425
SHAREHOLDERS' FUNDS 99,905 51,525
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For the year ending 31 December 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 J Kalik
Director
22 April 2026
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
Evidence Based Marketing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03728069 . The registered office is Bank Chambers, Brook Street, Bishops Waltham, Southampton, Hampshire, SO32 1AX.
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, excluding discounts, rebates, value added tax and other taxes.
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:
Fixtures, Fittings & Equipment 15% on reducing balance
2.4. Financial Instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
2.4.1 Debtors
Short term debtors are measured at transaction price, less any impairment.
2.4.2 Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
2.4.3 Creditors
Short term creditors are measured at the transaction price. 
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Employee benefits
Short term employee benefits, including holiday pay and other similar non monetary benefits, are recognised as an expense in the period in which they are incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets
Fixtures, Fittings & Equipment
£
Cost
As at 1 January 2025 96,678
As at 31 December 2025 96,678
...CONTINUED
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Depreciation
As at 1 January 2025 70,150
Provided during the period 3,979
As at 31 December 2025 74,129
Net Book Value
As at 31 December 2025 22,549
As at 1 January 2025 26,528
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 434,266 493,131
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 28,654 23,217
Other loans 103,696 207,957
Other creditors 2,925 3,633
Taxation and social security 277,057 215,436
412,332 450,243
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other loans - 26,516
8. Secured Creditors
The loans are underwritten by personal guarantees by the directors. The following secured debts are included within creditors:
2025 2024
£ £
Other Creditors 103,696 234,473
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9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 January 2025 6,632 6,632
Deferred taxation (995 ) (995 )
Balance at 31 December 2025 5,637 5,637
10. Share Capital
2025 2024
Allotted, called up and fully paid £ £
106 Ordinary Shares of £ 1.00 each 106 106
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr Jeremy Kelly 180,450 - 26,874 - 153,576
Mr Jason Kalik 180,450 - 26,874 - 153,576
The above loan is unsecured, interest free and repayable on demand.
12. Related Party Transactions
The company is owned and controlled by J P Kelly and J V Kalik, directors of the company.
Bank & Other Guarantees :-
J P Kelly and J V Kalik jointly and severally guarantee all of the company bank & other finance liabilties by way of personal guarantees given against personal assets.
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