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Registered number: 13784538
Eavox Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 13784538
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 373
Investment Properties 5 320,000 310,000
320,000 310,373
CURRENT ASSETS
Cash at bank and in hand 35,436 312
35,436 312
Creditors: Amounts Falling Due Within One Year 6 (21,221 ) (33,689 )
NET CURRENT ASSETS (LIABILITIES) 14,215 (33,377 )
TOTAL ASSETS LESS CURRENT LIABILITIES 334,215 276,996
Creditors: Amounts Falling Due After More Than One Year 7 (210,914 ) (210,916 )
NET ASSETS 123,301 66,080
CAPITAL AND RESERVES
Called up share capital 9 2 2
Fair value reserve 10 (10,657 ) (20,657 )
Profit and Loss Account 133,956 86,735
SHAREHOLDERS' FUNDS 123,301 66,080
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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 Earl
Director
24 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
Eavox Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13784538 . The registered office is 69 The Street, Geldeston, Beccles, NR34 0LN.
The presentation currency of the financial statements is the Pound Sterling (£).
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 rental of investment property.
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:
Computer Equipment 33.33% Straight Line
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Computer Equipment
£
Cost or Valuation
As at 1 January 2025 1,119
As at 31 December 2025 1,119
Depreciation
As at 1 January 2025 746
Provided during the period 373
As at 31 December 2025 1,119
Net Book Value
As at 31 December 2025 -
As at 1 January 2025 373
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5. Investment Property
2025
£
Fair Value
As at 1 January 2025 310,000
Fair value adjustments 10,000
As at 31 December 2025 320,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2025 2024
£ £
Cost 330,657 330,657
Investment Property was valued on an open market basis on 13 March 2026 by the director.
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 12,212 2,535
Accruals and deferred income 2,153 1,853
Directors' loan accounts 6,856 29,301
21,221 33,689
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 210,914 210,916
8. Secured Creditors
Of the creditors the following amounts are secured.
The bank loan is secured against Investment Property.
2025 2024
£ £
Bank loans and overdrafts 210,914 210,916
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9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
10. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 January 2025 (20,657 ) 86,735
Profit for the year and total comprehensive income - 57,221
Movements in fair value reserve 10,000 -
Transfer to/from Fair value reserve - (10,000)
As at 31 December 2025 (10,657 ) 133,956
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