Acorah Software Products - Accounts Production 19.2.450 false true true false 20 December 2024 31 December 2025 31 December 2025 16147186 Mr Mika Apell Goodwille Ltd Digital Care Solutions Oy Salorankatu 5-7, 24240 SALO true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16147186 2024-12-19 16147186 2025-12-31 16147186 2024-12-20 2025-12-31 16147186 frs-core:CurrentFinancialInstruments 2025-12-31 16147186 frs-core:Non-currentFinancialInstruments 2025-12-31 16147186 frs-core:ShareCapital 2025-12-31 16147186 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 16147186 frs-bus:PrivateLimitedCompanyLtd 2024-12-20 2025-12-31 16147186 frs-bus:FilletedAccounts 2024-12-20 2025-12-31 16147186 frs-bus:SmallEntities 2024-12-20 2025-12-31 16147186 frs-bus:AuditExempt-NoAccountantsReport 2024-12-20 2025-12-31 16147186 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-20 2025-12-31 16147186 1 2024-12-20 2025-12-31 16147186 frs-bus:Director1 2024-12-20 2025-12-31 16147186 frs-bus:CompanySecretary1 2024-12-20 2025-12-31 16147186 frs-countries:EnglandWales 2024-12-20 2025-12-31
Registered number: 16147186
Evondos Ltd
Unaudited Financial Statements
For the Period 20 December 2024 to 31 December 2025
Goodwille Limited
Evondos Ltd
Contents
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Evondos Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 16147186
31 December 2025
Notes £ £
CURRENT ASSETS
Debtors 4 30,909
Cash at bank and in hand 56,259
87,168
Creditors: Amounts Falling Due Within One Year 5 (418,565 )
NET CURRENT ASSETS (LIABILITIES) (331,397 )
TOTAL ASSETS LESS CURRENT LIABILITIES (331,397 )
Creditors: Amounts Falling Due After More Than One Year 6 (58,929 )
NET LIABILITIES (390,326 )
CAPITAL AND RESERVES
Called up share capital 7 1
Profit and Loss Account (390,327 )
SHAREHOLDERS' FUNDS (390,326)
For the period 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 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 Mika Apell
Director
15/06/2026
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Evondos Ltd
Notes to the Financial Statements
For the Period 20 December 2024 to 31 December 2025
Notes to the Financial Statements
1. General Information
Evondos Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16147186 . The registered office is 1 Chapel Street, Warwick, CV34 4HL.
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. Going Concern Disclosure
Though the Company is operating at a loss, the Directors have a reasonable expectation that the Company will continue to have access to adequate resources to continue in operational existence for the foreseeable future. The Directors have considered a letter of support from its immediate parent company stating that they will support the Company should it not be in a position to meet any repayment obligations. Thus, the Directors continue to adopt the going concern basis in preparing the annual financial statements.
2.3. Significant judgements and estimations
The preparation of the financial statements requires management to make judgements, estimates, and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion there are no significant judgements or key sources of estimation uncertainty.
2.4. 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.
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.
2.5. Financial Instruments
The Company only enters into basic financial instrument 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.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.6. 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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Evondos Ltd
Notes to the Financial Statements (continued)
For the Period 20 December 2024 to 31 December 2025
2.8. Debtors
Basic financial assets, including trade and other debtors, are intially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
2.9. Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
2.10. Creditors
Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
2.11. Share Capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
2.12. Disclousre of long or short period
The company was incorporated on 20 December 2024. The company’s yearend date is 31 December 2025. These financial statements are therefore for the long period from 20 December 2025 to 31 December 2025. There are no comparatives as this is the first period of account.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2
2
4. Debtors
31 December 2025
£
Due within one year
Prepayments and accrued income 1,320
VAT 29,589
30,909
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Page 4
Evondos Ltd
Notes to the Financial Statements (continued)
For the Period 20 December 2024 to 31 December 2025
5. Creditors: Amounts Falling Due Within One Year
31 December 2025
£
Trade creditors 83,531
Other creditors 1,174
Accruals and deferred income 14,829
Amounts owed to group undertakings 319,031
418,565
6. Creditors: Amounts Falling Due After More Than One Year
31 December 2025
£
Amounts owed to group undertakings 58,929
7. Share Capital
31 December 2025
£
Allotted, Called up and fully paid 1
8. Dividends
No dividends were proposed or paid during the period. 
9. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Digital Care Solutions Oy , incorporated in Finland. Copies of the group accounts may be obtained from the secretary, Salorankatu 5-7, 24240 SALO . The ultimate controlling party is Digital Care Solutions Oy who controls 100% of the shares of Evondos Ltd .
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