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REGISTERED NUMBER: 09692131 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

EVA RARITIES LIMITED

| EVA RARITIES LIMITED (REGISTERED NUMBER: 09692131) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| EVA RARITIES LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JULY 2025

| DIRECTOR: | E Gowrie-Smith

| REGISTERED OFFICE: | 4th Floor

| St. James House

| St. James' Square

| Cheltenham

| Gloucestershire

| GL50 3PR

| REGISTERED NUMBER: | 09692131 (England and Wales)

| ACCOUNTANTS: | Crowe U.K. LLP

| 4th Floor

| St James House

| St James Square

| Cheltenham

| England

| GL50 3PR

| EVA RARITIES LIMITED (REGISTERED NUMBER: 09692131) |

STATEMENT OF FINANCIAL POSITION

31 JULY 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Inventories | 52,819 |  | 22,517 |  |

Debtors | 4 | 2,000 |  | 12,000 |  |

Cash at bank | 81,216 |  | 116,880 |  |

136,035 |  | 151,397 |  |

CREDITORS

Amounts falling due within one year | 5 | 86,796 |  | 96,526 |  |

NET CURRENT ASSETS | 49,239 |  | 54,871 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 49,239 |  | 54,871 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 49,238 |  | 54,870 |  |

SHAREHOLDERS' FUNDS | 49,239 |  | 54,871 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 July 2026 and were signed by:

E Gowrie-Smith - Director

| EVA RARITIES LIMITED (REGISTERED NUMBER: 09692131) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1. | STATUTORY INFORMATION

| Eva Rarities Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Stocks

| Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 2,000 |  | 12,000 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other creditors | 86,796 |  | 96,526 |  |

6. | RELATED PARTY DISCLOSURES

| During the year, total dividends of £500 were paid to the director .

| Included in creditors: amounts falling due within one year is a director's loan account in the sum of £85,036 (2024: £95,486). The account is unsecured, interest free and carry no fixed date of repayment.